For active employees, the most common are:
• Federal Employees Dental and Vision Insurance Program premiums, which must be paid on a pretax basis;
• Federal Employees Health Benefits program premiums, which generally are paid on a pretax basis but need not be;
• Pretax flexible spending account health care and/or dependent care account withholdings;
• Federal Employees’ Group Life Insurance program premiums;
• Federal Long-Term Care Insurance Program premiums;
• union or professional association dues; Combined Federal Campaign contributions; and deductions for garnishment, child support, loans, or savings programs.
Personal investments under the Thrift Savings Plan’s traditional design, including both regular investments up to the annual IRS-set maximum and “catch-up contributions” for those eligible, are made with pretax money. Roth-type investments are made with after-tax money.
Note: While some of the same deductions apply to retiree annuities, retirees may not make additional investments in the Thrift Savings Plan nor participate in the FSA program; also, FEHB and FEDVIP withholdings cannot be made from annuities on a pretax basis.