Chief Human Capital Officers Council
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  04/06/2007
PPM-2007-001
Office of the Director
United States
Office of Personnel Management
Washington, DC 20415-1000
MEMORANDUM FOR DIRECTORS OF PERSONNEL AND AGENCY PAYROLL OFFICES

FROM:

Nancy H. Kichak
Associate Director, SHRP

Subject:

Determination of Pay Subject to Garnishment for Employees With Salary Deductions Directed to Federal Dental and Vision Insurance Program (FEDVIP) or Health Savings Accounts (HSA)

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This memorandum provides agencies with guidance for calculating pay subject to garnishment under 5 CFR part 581, Processing Garnishment Orders For Child Support And/Or Alimony, and 5 CFR part 582, Commercial Garnishment Of Federal Employees' Pay, when an employee is enrolled in the FEDVIP and/or HSA portion(s) of the Federal Flexible Benefits Plan.

Funds deducted to pay for benefits under the FEDVIP are excluded when calculating pay subject to garnishment pursuant to an order for child support, alimony, or commercial garnishment because 5 CFR 581.105(d) and 5 CFR 582.103(d), Exclusions, exclude amounts which are "deducted as health insurance premiums...."

Funds deducted and deposited in an HSA are not excluded when calculating pay subject to garnishment pursuant to an order for child support, alimony, or commercial garnishment.  An HSA, unlike the FEDVIP, is not considered insurance.  It is a savings product that offers consumers another way to pay for their healthcare (Internal Revenue Service Publication 969 {2006}, Health Savings Accounts and Other Tax-Favored Health Plans)and; therefore, monies allotted by employees to fund their HSAs should be included when calculating pay subject to garnishment.

Questions can be directed to Barbara Goldberg at (202) 606-1995 or barbara.goldberg@opm.gov.


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