CSRS Offset Overview

Classification	Generally, an employee having five or more years of CSRS coverage prior to Jan. 1, 1987, a break in service exceeding 365 days, and was rehired by the government following the break (after Dec. 31, 1983)
Benefits	Covered by CSRS annuity and Social Security
Employee Contributions	Regular Employees:  0.8 % basic pay into CSRS 6.2% of first $106,800 of wages (in 2010) to Social Security (FICA) 1.45% to Medicare Special employee groups: (law enforcement, firefighters, air traffic controllers)  1.3% basic pay into CSRS 6.2% of first $106,800 wages (in 2010) to Social Security (FICA) 1.45% to Medicare
Thrfit Savings Plan	same as regular CSRS