20 CFR § 1002.263 - Does the employee pay interest when he or she makes up missed contributions or elective deferrals?

---
identifier: "/us/cfr/t20/s1002.263"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 1002.263 - Does the employee pay interest when he or she makes up missed contributions or elective deferrals?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "1002.263"
section_name: "Does the employee pay interest when he or she makes up missed contributions or elective deferrals?"
chapter_name: "OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND TRAINING SERVICE, DEPARTMENT OF LABOR"
part_number: "1002"
part_name: "REGULATIONS UNDER THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Section 4331(a) of the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), 38 U.S.C. 4331(a) (Pub. L. 103-353, 108 Stat. 3150)."
regulatory_source: "70 FR 75292, Dec. 19, 2005, unless otherwise noted."
cfr_part: "1002"
---


# 1002.263 Does the employee pay interest when he or she makes up missed contributions or elective deferrals?

No. The employee is not required or permitted to make up a missed contribution in an amount that exceeds the amount he or she would have been permitted or required to contribute had he or she remained continuously employed during the period of service.