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B-184003 1 (1976-07-13)

handle is hein.gao/gaobadcxh0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION ) OF THE UNITED STATES I :WASHINGTON. D.C. 20549 FILE: DATE: 196 003 1976 35 MATTE : John C. Edwards - Erroneous FICA DIGEST: deductions w waiver Agency erroneously deducted Social Security (FICA) taxes instead of Civil Service Retire- ment deductions from employee's pay. Resulting overpayment to employee is waived. Agency may make deposits to the Civil Service Retirement Fund as though no error had occurred, provided employee authorizes agency to obtain FICA refund to extent possible, and provided he has not received refund or credit of FICA. This decision is in response to a subnission from Harold F. Thorne, an authorized certifying officer of the Bureau of Mines, Department of the Interior, dated May 19, 1975. ie requests a waiver of an erroneous payment on behalf of Mr. John C. Ldwards, an employee of the Bureau of Mines at the Twin Cities Metallurgy Research Center, Twin Cities, Minnesota. The record subitted to us shows that Mr. Edwards was initially employed by the Bureau of Mines during the periods of June 14 through August 28, 1970, and June 13 through September 30, 1971, as a temporary sumer aid under 5 C.F.R. I 213.3102(v) (1974). le was then given a temporary appoint- ment as a janitor for the period from October 1, 1971, through January 31, 1972, under 5 C.F.R. § 316.402(a) (1974). During all of the above periods of temporary employrent. Mr. Edwards' salary was sub.ject to a deduction of 5.85 percent for social security taxes under the Federal Insurance Contributions Act (FICA), and such taxes were properly deducted. On February 1, 1972, Mr. Edwards was converted from a temporary appointment to a permanent excepted appointment as a severely handicapped person who had demonstrated his ability to perform his duties satisfactorily under tem.porary appointment and under certification by the Special Vocational Rehabilitation Service of the State of Minnesota. 5 C.F.R. S 213.3102(u) (1974). According to the submission, Mr. Edwards' pay became subj'ect to a daduction of 7.0 percent for the Civil Service Ratirenent Fund upon his conversion to the excepted appointment and that 0 ?r7 q35-j 6C77 9,3,5- I

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