{"data":{"id":"us/5-cfr-847.415","jurisdiction":"us","citation":"5 CFR 847.415","heading":"OASDI coverage.","body":"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).","path":["Title 5—Administrative Personnel","CHAPTER I—OFFICE OF PERSONNEL MANAGEMENT","SUBCHAPTER B—CIVIL SERVICE REGULATIONS","PART 847—ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES","Subpart D—Elections of Coverage Under the Retroactive Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-5.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:53Z","sha256":"c1c85ece751fa69baca3953af21323d8f5a6b5a81cb3e11b26dfe282a5676d16","source_id":"us-cfr","stale":true,"prev":"us/5-cfr-847.414","next":"us/5-cfr-847.416"},"notice":"GroundRules: Original legal text. Not legal advice."}