Twelve Federal Pay Deductions

The following types of federal pay deductions can be made from federal pay — in this order, so as to ensure pay is sufficient to make a deduction.

Note: Not all are applicable to every employee.

  1. Deductions for Civil Service Retirement System/Federal Employees Retirement System
  2. Social Security OASDI tax
  3. Medicare tax
  4. Federal income tax
  5. Federal Employees Health Benefits premium
  6. Basic Federal Employees’ Group Life Insurance premium
  7. State income tax
  8.  Local income tax
  9. Collection of debts owed to the U.S. government (tax debt, salary overpayment, failure to withhold proper amount of deductions, advance of salary or travel expenses, etc.; debts which may or may not be delinquent; debts which may be collected through the Treasury Offset Program, an automated centralized debt collection program for collecting from federal payments)
  10. Court-ordered collection/debt (child support, alimony, bankruptcy, commercial garnishments)
  11. Optional benefits (flexible spending accounts, Federal Dental and Vision Insurance Program, health savings accounts, optional FEGLI, Federal Long Term Care Insurance Program, Thrift Savings Plan loan repayments, basic and catch-up contributions, other optional benefits)
  12. Other voluntary deductions/allotments (military service deposits, professional association or union dues, charities, personal allotments, other)