---
kind: "section"
citation: "5 C.F.R. § 847.415"
title: "5"
number: "847.415"
heading: "OASDI coverage."
url: "https://uscodex.org/cfr/5/847.415"
---

# §847.415. OASDI coverage.


An employee who elects CSRS coverage under [§ 847.411](/cfr/5/847.411.md) is prospectively subject to both the Old Age, Survivors, and Disability Insurance (OASDI) tax and CSRS as described in [subpart J of part 831](/cfr/5/part831-subpartJ.md) 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)](/cfr/5/847.411.md?p=a).


## Notes

### Authority

Authority: 5 U.S.C. 8332(b)(17) and 8411(b)(6) and sections 1131 and 1132 of Pub. L. 107-107, December 28, 2001, 115 Stat 1242; 5 U.S.C. 8347(a) and 8461(g) and section 1043(b) of Pub. L. 104-106, Div. A, Title X, Feb. 10, 1996, 110 Stat. 434. Subpart B also issued under 5 U.S.C. 8347(q) and 8461(n).

### Source

Source: 61 FR 41721, Aug. 9, 1996, unless otherwise noted.