About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-202983 1 (1982-03-10)

handle is hein.gao/gaobadkdg0001 and id is 1 raw text is: /7 7 6 / DECISION THL 1COMPTROLLER UNERAL OF THE UNIT1EW STATEB WASHINGTON, ,0, 201540 B-202983 QATEs March 10, 1982 MATTER OF DIGEST; Sidelle Wertheimer - Erroneous FICA Deductions - Waiver Agency erroneously deducted ?ICA inste Ad of Civil Service Retirement from employee's salary during a 10'-month period. Errone- ous FICA deductions should be recovered and paid into the Civil Service Retirement Fund, Since the amount is not more than $500, the erroneous overpayment repre- senting the difference between FICA arsd Civil Service Retirement deductions is' remanded to the agency for its determi- nation as to the granting of waiver, The issue in this decision is what action sho'lid be taken when the agency erroneously deducted social. security taxes under the Federal Insurance Contributlons Act (FICA) from an employee's salary instead of Civil Service Retirement (CSR). We hold that the erroneous FICA deductions should be recovered and paid Into the Civil Service Retirement Fund, The erroneous over- payment representing the difference between FICA and CSR deductions is remanded to the agency for its determination as to the granting of waiver, This decision Deborah S. DuSault Payroll Division, velopment (HUD), c( FICA deductions fri is in response to a ,Director, Personnel Department of Housing oncerning the erroneo om the salary of Ms. r equest from Systems and and. Urban De- us withholding of Sidelle Wertheimer. Ms, Wertheimer was employed by HUD in January 1980, on a term appointment following her employment by another Federal agency. However, since she was selected from a certiiicate of eligibles, she was processed as a new appointee with FICA coverage. Based upon her prior em- ployment, Ms. Wertheimer should have continued to be covered under Civil Service Retirement. See 5 C.F.R. S 831.201(b)(l) (1981). / FILE: 4 f . - . .- 4, - . -

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most