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.
- Deductions for Civil Service Retirement System/Federal Employees Retirement System
- Social Security OASDI tax
- Medicare tax
- Federal income tax
- Federal Employees Health Benefits premium
- Basic Federal Employees’ Group Life Insurance premium
- State income tax
- Local income tax
- 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)
- Court-ordered collection/debt (child support, alimony, bankruptcy, commercial garnishments)
- 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)
- Other voluntary deductions/allotments (military service deposits, professional association or union dues, charities, personal allotments, other)