§ 2204. PROVISIONS RELATED TO SOCIAL SECURITY COVERAGE OF MISCLASSIFIED EMPLOYEES.

521 words·~2 min read·/usc/title-5/section-2204

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Definitions .— In this section, the term— ‘covered individual’ means any employee, former employee, or annuitant who— is or was employed erroneously subject to CSRS coverage as a result of a retirement coverage error; and is or was retroactively converted to CSRS-offset coverage, FERS coverage, or Social Security-Only coverage; and ‘excess CSRS deduction amount’ means an amount equal to the difference between the CSRS deductions withheld and the CSRS-Offset or FERS deductions, if any, due with respect to a covered individual during the entire period the individual was erroneously subject to CSRS coverage as a result of a retirement coverage error.

Reports to Commissioner of Social Security.— In general .— In order to carry out the Commissioner of Social Security’s responsibilities under title II of the Social Security Act [ 42 U.S.C. 401 et seq.], the Commissioner may request the head of each agency that employs or employed a covered individual to report (in coordination with the Office of Personnel Management) in such form and within such timeframe as the Commissioner may specify, any or all of— the total wages (as defined in section 3121(a) of the Internal Revenue Code of 1986 [ 26 U.S.C. 3121(a) ]) paid to such individual during each year of the entire period of the erroneous CSRS coverage; and such additional information as the Commissioner may require for the purpose of carrying out the Commissioner’s responsibilities under title II of the Social Security Act ( 42 U.S.C. 401 et seq.).

Compliance .— The head of an agency or the Office shall comply with a request from the Commissioner under paragraph (1). Wages .— For purposes of section 201 of the Social Security Act ( 42 U.S.C. 401 ), wages reported under this subsection shall be deemed to be wages reported to the Secretary of the Treasury or the Secretary’s delegates pursuant to subtitle F of the Internal Revenue Code of 1986 [ 26 U.S.C. 6001 et seq.]. Payment Relating to OASDI Employee Taxes .— The Office shall transfer from the Civil Service Retirement and Disability Fund to the General Fund of the Treasury an amount equal to the lesser of the excess CSRS deduction amount or the OASDI taxes due for covered individuals (as adjusted by amounts transferred relating to applicable OASDI employee taxes as a result of corrections made, including corrections made before the date of the enactment of this Act [ Sept. 19, 2000 ]).

If the excess CSRS deductions exceed the OASDI taxes, any difference shall be paid to the covered individual or survivors, as appropriate. Payment of OASDI Employer Taxes.— In general .— Each employing agency shall pay an amount equal to the OASDI employer taxes owed with respect to covered individuals during the applicable period of erroneous coverage (as adjusted by amounts transferred for the payment of such taxes as a result of corrections made, including corrections made before the date of the enactment of this Act [ Sept. 19, 2000 ]).

Payment .— Amounts paid under this subsection shall be determined subject to any limitation under section 6501 of the Internal Revenue Code of 1986 [ 26 U.S.C. 6501 ].

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