22 USC § 4071e - Deductions and withholdings from pay

---
identifier: "/us/usc/t22/s4071e"
source: "usc"
legal_status: "official_prima_facie"
title: "22 USC § 4071e - Deductions and withholdings from pay"
title_number: 22
title_name: "FOREIGN RELATIONS AND INTERCOURSE"
section_number: "4071e"
section_name: "Deductions and withholdings from pay"
chapter_number: 52
chapter_name: "FOREIGN SERVICE"
subchapter_number: "VIII"
subchapter_name: "FOREIGN SERVICE RETIREMENT AND DISABILITY"
part_number: "II"
part_name: "Foreign Service Pension System"
positive_law: false
currency: "119-84"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 96–465, title I, § 856, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–33, title VII, § 7001(e)(1)(A), Aug. 5, 1997, 111 Stat. 661; Pub. L. 106–346, § 101(a) [title V, § 505(e)(1)], Oct. 23, 2000, 114 Stat. 1356, 1356A–53; Pub. L. 107–228, div. A, title III, § 322(b)(2), Sept. 30, 2002, 116 Stat. 1384; Pub. L. 112–96, title V, § 5002(b), Feb. 22, 2012, 126 Stat. 200; Pub. L. 113–67, div. A, title IV, § 402(b), Dec. 26, 2013, 127 Stat. 1185.)"
---


# § 4071e. Deductions and withholdings from pay

**(a)** **Basic pay**

**(1)** The employing agency shall deduct and withhold from the basic pay of each participant the applicable percentage of basic pay specified in paragraph (2) of this subsection minus the percentage then in effect under section 3101(a) of title 26 (relating to the rate of tax for old age, survivors, and disability insurance).

**(2)**

**(A)** The applicable percentage for a participant other than a revised annuity participant or a further revised annuity participant shall be as follows:

|  |  |  |
| --- | --- | --- |
|  | 7.5 | Before January 1, 1999. |
|  | 7.75 | January 1, 1999, to December 31, 1999. |
|  | 7.9 | January 1, 2000, to December 31, 2000. |
|  | 7.55 | After January 11, 2003. |

**(B)** The applicable percentage for a revised annuity participant shall be as follows:

|  |  |  |
| --- | --- | --- |
|  | 9.85 | After December 31, 2012 |

**(C)** The applicable percentage for a further revised annuity participant shall be as follows:

|  |  |  |
| --- | --- | --- |
|  | 11.15 | After December 31, 2013. |

**(b)** **Consent to deductions; discharge of claims** Each participant is deemed to consent and agree to the deductions under subsection (a). Notwithstanding any law or regulation affecting the pay of a participant, payment less such deductions is a full and complete discharge and acquittance of all claims and demands for regular services during the period covered by the payment, except the right to any benefits under this part based on the service of the participant.

**(c)** **Deposit of amounts** Amounts deducted and withheld under this section shall be deposited in the Treasury of the United States to the credit of the Fund under such procedures as the Comptroller General of the United States may prescribe.

**(d)** **Entry on individual retirement records** Under such regulations as the Secretary of State may issue, amounts deducted under subsection (a) shall be entered on individual retirement records.

---

**Source Credit**: (Pub. L. 96–465, title I, § 856, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–33, title VII, § 7001(e)(1)(A), Aug. 5, 1997, 111 Stat. 661; Pub. L. 106–346, § 101(a) [title V, § 505(e)(1)], Oct. 23, 2000, 114 Stat. 1356, 1356A–53; Pub. L. 107–228, div. A, title III, § 322(b)(2), Sept. 30, 2002, 116 Stat. 1384; Pub. L. 112–96, title V, § 5002(b), Feb. 22, 2012, 126 Stat. 200; Pub. L. 113–67, div. A, title IV, § 402(b), Dec. 26, 2013, 127 Stat. 1185.)

## Editorial Notes

### Amendments

2013—Subsec. (a)(2)(A). , inserted “or a further revised annuity participant” after “revised annuity participant”.

Subsec. (a)(2)(C). , added subpar. (C).

2012—Subsec. (a)(2).  designated existing provisions as subpar. (A), substituted “The applicable percentage for a participant other than a revised annuity participant” for “The applicable percentage under this subsection”, and added subpar. (B).

2002—Subsec. (a)(2). , in table, substituted item relating to applicable percentage after , for item relating to applicable percentage after .

2000—Subsec. (a)(2). , in table, substituted item relating to applicable percentage after , for items relating to applicable percentages from , to ; and after .

1997—Subsec. (a).  amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “The employing agency shall deduct and withhold from basic pay of each participant a percentage of basic pay equal to 7½ percent minus the percentage then in effect under  (relating to the rate of tax for old age, survivors and disability insurance).”

1986—Subsec. (a).  substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2002 Amendment

Amendment by  effective with the first pay period beginning on or after the date that is 90 days after , see , set out as a note under .

### Effective Date of 2000 Amendment

Amendment by  effective upon the close of calendar year 2000 and applicable thereafter, see section 101(a) [title V, § 505(i)] of , set out as a note under , Government Organization and Employees.

### Effective Date of 1997 Amendment

Amendment by  effective , see , set out as a note under , Government Organization and Employees.