5 CFR § 839.903 - What happens to the Social Security taxes I erroneously paid when my employer corrects my retirement coverage to CSRS?

---
identifier: "/us/cfr/t5/s839.903"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "5 CFR § 839.903 - What happens to the Social Security taxes I erroneously paid when my employer corrects my retirement coverage to CSRS?"
title_number: 5
title_name: "Administrative Personnel"
section_number: "839.903"
section_name: "What happens to the Social Security taxes I erroneously paid when my employer corrects my retirement coverage to CSRS?"
chapter_name: "OFFICE OF PERSONNEL MANAGEMENT"
subchapter_number: "B"
subchapter_name: "CIVIL SERVICE REGULATIONS"
part_number: "839"
part_name: "CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Title II, Pub. L. 106-265, 114 Stat. 770."
regulatory_source: "66 FR 15609, Mar. 19, 2001, unless otherwise noted."
cfr_part: "839"
---


# 839.903 What happens to the Social Security taxes I erroneously paid when my employer corrects my retirement coverage to CSRS?

(a) Except for the last 3 years, the money you erroneously paid into Social Security will remain to your credit in the Social Security fund. The Social Security Administration will include all but those last 3 years in determining your eligibility for, and the amount of, future benefits.

(b) The amount you paid into Social Security for the last 3 years will be used to help pay your CSRS retirement deductions.