CSRS Basic Annuity Calculation for
Law Enforcement Officers and Firefighters
The basic annuity as an CSRS employee eligible to retire under the special
provisions for law enforcement officers and firefighters is computed as follows:
- 50% of high-3 average salary
- Plus 2% percent of your high-3 average x by # of years and whole months
of service exceeding 20
- plus unused sick leave
Premium pay you receive as a firefighter or law enforcement officer under
section 5545(c), or availability pay under section 5545(a), of title 5, United
States Code, is included in your high-3 average salary. Your high-3 is then used
in the 2-part formula above.
Unlike most other federal employees, there is no reduction in the basic
annuity for retirement under age 55. However, the basic annuity amount may
be reduced to provide survivor benefits, or if there is service for which
you received a refund or that was not covered by retirement deductions.
| Example: |
|
| Age |
47 |
| High-3 |
$70,000 |
| Years of Service |
25 |
|
.50 x $70,000 |
= $35,000 |
|
.02 x $70,000 x 5 |
= $ 7,000 |
|
$42,000 |
If you are a CSRS Offset employee, Civil Service Retirement and Social
Security cover you at the same time. You will receive a full CSRS annuity
special computation, if you qualify under special provisions as a law
enforcement officer or firefighter. However, the CSRS Offset annuity will
be reduced if you become eligible to receive Social Security benefits, usually
at age 62. See CSRS Offset Basic
Annuity Calculation for details.
Source: OPM RI 83-14
|
Overview - CSRS
