---identifier: "/us/cfr/t5/s847.415"source: "ecfr"legal_status: "authoritative_unofficial"title: "5 CFR § 847.415 - OASDI coverage."title_number: 5title_name: "Administrative Personnel"section_number: "847.415"section_name: "OASDI coverage."chapter_name: "OFFICE OF PERSONNEL MANAGEMENT"subchapter_number: "B"subchapter_name: "CIVIL SERVICE REGULATIONS"part_number: "847"part_name: "ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES"positive_law: falsecurrency: "2026-03-24"last_updated: "2026-03-24"format_version: "1.1.0"generator: "[email protected]"authority: "5 U.S.C. 8332(b)(17) and 8411(b)(6) and sections 1131 and 1132 of Pub. L. 107-107, December 28, 2001, 115 Stat 1242; 5 U.S.C. 8347(a) and 8461(g) and section 1043(b) of Pub. L. 104-106, Div. A, Title X, Feb. 10, 1996, 110 Stat. 434. Subpart B also issued under 5 U.S.C. 8347(q) and 8461(n)."regulatory_source: "61 FR 41721, Aug. 9, 1996, unless otherwise noted."cfr_part: "847"---
Identifier
/us/cfr/t5/s847.415
Currency
2026-03-24
Positive Law
No
Updated
2026-03-24
Chapter
Office of Personnel Management
Authority
5 U.S.C. 8332(b)(17) and 8411(b)(6) and sections 1131 and 1132 of Pub. L. 107-107, December 28, 2001, 115 Stat 1242; 5 U.S.C. 8347(a) and 8461(g) and section 1043(b) of Pub. L. 104-106, Div. A, Title ... 5 U.S.C. 8332(b)(17) and 8411(b)(6) and sections 1131 and 1132 of Pub. L. 107-107, December 28, 2001, 115 Stat 1242; 5 U.S.C. 8347(a) and 8461(g) and section 1043(b) of Pub. L. 104-106, Div. A, Title X, Feb. 10, 1996, 110 Stat. 434. Subpart B also issued under 5 U.S.C. 8347(q) and 8461(n).
# 847.415 OASDI coverage.An employee who elects CSRS coverage under § 847.411 is prospectively subject to both the Old Age, Survivors, and Disability Insurance (OASDI) tax and CSRS as described in subpart J of part 831 of this chapter, known as CSRS Offset, effective from the first day of the next pay period after the employing agency receives the employee's election under § 847.411(a).