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B-233047 1 (1989-02-22)

handle is hein.gao/gaobadnjr0001 and id is 1 raw text is: The Comptroller General of the United States Waskington, D.C. 20548 Decision Malcolm C. McCormack - Waiver - FICA Premiums Matter of: B-233047 File: Date: February 22, 1989 DIGEST An employee who was covered by social security received overpayments of pay because the agency deducted only the medicare portion and not the full Federal Insurance Contributions Act (FICA) premiums from his salary. The overpayments may not be waived under the provisions of 5 U.S.C. S 5584 (1982 & Supp. IV 1986) where the record shows that the employee was not without fault in this matter since he failed to effectively examine earnings statements and tax statements that would have alerted him to the error. DECISION This decision is in response to a request for waiver under the provisions of 5 U.S.C. S 5584 (1982 & Supp. IV 1986), for Mr. Malcolm C. McCormack, Executive Secretary, Harry S. Truman Scholarship Foundation.l/ The waiver request concerns FICA salary underdeductions. Waiver is denied since we find that Mr. McCormack was not without fault in this matter. BACKGROUND The Social Security Amendments of 1983, 42 U.S.C. S 410 (Supp. III 1985), provided that non-career members of the Senior Executive Service such as Mr. McCormack were mandatorily covered by social security, and that full FICA deductions should be made from the salaries of those employees after January 1, 1984. In addition, section 208(a) of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983, 5 U.S.C. S 8331 note (Supp. IV 1986), required that employees who were currently participating in the Civil Service Retirement System (CSRS) and who were affected by double coverage could elect to 1/ The request was submitted by the Honorable Elmer B. Staats, Chairman, Harry S. Truman Scholarship Foundation.

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