The Office of Inspector General for the Social Security Administration said in a recent report that employees at the agency collectively owed $21.8 million in delinquent taxes as of FY 2013. That amount is owed by 2,452 employees which represents 3.92% of the SSA workforce.
The IRS considers an employee delinquent if he/she has unresolved Federal income tax in the form of a balance owed and/or an unfiled tax return. The IRS excludes employees who have installment agreements.
The chart below shows the delinquency rate among SSA employees from FY 2006 to FY 2013. The rate showed a slight overall increase over that time period.
The table below breaks the delinquent rates out by grade level. GS-08 employees had the most delinquencies, however, GS-07 employees had the highest percentage of delinquencies among their pay grade level.
FY 2013 SSA Federal Tax Delinquency Count by Grade Level
|Pay Plan||Grade||Total Workforce||Number of Delinquent Accounts||Delinquency Rate|
|Federal Wage System||223||15||6.7%|
|GS||GS-01 to GS-04||268||13||4.9%|
|Administrative Law Judge||1,485||26||1.8%|
|Other Pay Plans (Senior Executive Service and other administrative positions)||243||3||1.2%|
The IRS issued a report earlier this year showing that as of FY 2013, current federal civilian employees collectively owed just over $1 billion in back taxes. This amount was comprised of 116,169 employees, so the SSA figures for the same fiscal year account for about .02% of the total.
The complete report is included below.