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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 6. PERSONNEL |
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SubTilte 6-B. GOVERNMENT PERSONNEL |
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Chapter 6-B11. CLASSIFICATION AND COMPENSATION |
Section 6-B1173. CONTRIBUTIONS
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1173.1Employee contributions to the D.C. Pre-Tax Plan shall be made in accordance with the requirements of the Internal Revenue Code. Such pre-tax contributions shall not reduce the employee's rate of basic pay upon which retirement, pension, or other benefits by law are computed.
1173.2Pursuant to the CMPA, and to the extent permitted by the Internal Revenue Code, any amount of contributions made on a pre-tax basis shall not affect an employee's contributions to life insurance, retirement, or any other benefits computed on an employee’s rate of basic pay. Any amount of contributions made on a pre-tax basis shall not be included to compute federal or District of Columbia income tax withholdings, including Federal Insurance Contributions Act (FICA), to the extent permitted, on behalf of any participant.
1173.3The salary otherwise payable each pay period to an employee who participates in the D.C. Pre-Tax Program shall be reduced so that contributions may be made to pay for insurance premiums or to the employee’s Flexible Spending Account(s).
1173.4An employee may request an exception to the time limits for enrolling when the employee was unable, for causes beyond his or her control, to elect to participate within the time limits prescribed. The Plan Administrator shall determine whether a request for an exception to the time limits shall be granted.