Appendix E
USPS Employees Enrolled in Pre-Tax Premium Payment
Table of Permissible Changes in FEHB Enrollment and Pre-Tax/After-Tax Premium Payment
All USPS career employees are automatically enrolled for pre-tax payment of health insurance premiums,
unless they waive it; noncareer employees must elect to participate. Pre-tax payment of premium
contributions allow employees who are eligible for FEHB the opportunity to pay for their share of
FEHB premiums with pre-tax dollars. The pre-tax payment of premiums (known also as premium conversion)
is governed by Section 125 of the Internal Revenue Code, and IRS rules govern when a participant
may change his or her election outside of the annual Open Season. When an employee experiences
a qualifying life event (QLE) as described in the Table of Permissible Changes in FEHB Enrollment
and Pre-tax/After Tax Premium Payment chart, changes to the employee's FEHB coverage (including
change to Self Only and cancellation) and pre-tax payment of premium contributors election may be
permitted so long as they are because of and consistent with the QLEs. For more information please
visit www.opm.gov/insure/health.
Be aware that time limits apply for requesting changes. A complete listing of QLE's, which includes
Table of Permissible Changes in FEHB Enrollment for Individuals who are not participating in Premium
Conversion (pre-tax payment) can be found at www.opm.gov/forms/pdf_fill/sf2809.pdf
[848 KB].
If you have questions, contact the Human Resources Shared Service Center on 1-877-477-3273, option 5.
All employees must meet the time limits stated in the far right column. Employees who are paying premiums
on a pre-tax basis may only make changes that are in keeping with, or on account of, the
changes described in the table. For example, if you have a new baby, you would usually not cancel
coverage. This restriction does not apply to Open Season changes, or to the initial opportunity to enroll.
Employees who are paying premiums on an after-tax basis may cancel coverage or reduce coverage
from Self and Family to Self Only at any time - they do not need to have an event.