Table of Contents

Subchapter 100A CSRS

Part 100A1 General Information

Section 100A1.1-1 Overview	1

A.	Introduction	1

B.	Topics Covered	1

C.	Organization of Subchapter	2

D.	Statement of Authority	2

Section 100A1.1-2 Eligibility for Reemployment	3

A.	General Rules	3

B.	Reemployment of Retired Special Group Employees	3

C.	Type of Appointment: Nondisability Annuitants	4

D.	Type of Appointment: Disability Annuitants	4

Section 100A1.1-3 Status of Annuity Upon Reemployment	5

A.	General Rule	5

B.	When Annuity Terminates Upon Reemployment	5

C.	When Annuity Is Suspended During Reemployment	5

Section 100A1.1-4 Eligibility to Transfer to FERS Upon Reemployment	6

A.	General Rule	6

Part 100A2 Treatment of Pay Upon Reemployment

Section 100A2.1-1 Introduction	7

A.	General Rule	7

Section 100A2.1-2 Treatment of Pay When Annuity Continues	8

A.	General Rules: CSRS	8

B.	General Rules: CSRS Offset	9

C.	Procedure to Elect to Have Retirement Deductions Withheld	9

D.	When Retirement Deductions are Withheld	9

E.	Waiver of Offset of Pay Under FEPCA	9

Section 100A2.1-3 Deposit for Reemployment Service	10

A.	Deposit for Supplemental Annuity	10

B.	Deposit for Redetermined Annuity	10

C.	Computation of Deposit for Reemployment Service	11

D.	Effect of Non-Payment of Pre-October 1, 1982, Reemployment Service	11

E.	Deposits for Prior Service	11

F.	FEPCA Service	11

Section 100A2.1-4 Discontinued Service Annuitants	12

A.	General Rule	12

B.	Noncovered Appointment	12

C.	Covered Appointment	12

Section 100A2.1-5 Disability Annuitants	13

A.	General	13

Part 100A3 Reemployment of Military and Civilian Retirees to Meet Exceptional

Employment Needs

Section 100A3.1-1 Eligibility Requirements	14

A.	General Rule	14

B.	Application of Exception	14

Section 100A3.1-2 Request for OPM Approval Under FEPCA Authority	15

A.	Who Must Submit Request	15

B.	Where to Submit Request	15

Section 100A3.1-3 Status of Individual While Waiver Is in Effect	16

A.	Reemployed Civilian Annuitants	16

B.	Reemployed Retired Members of the Uniformed Services	16

Part 100A4 Amount Offset From Pay

Section 100A4.1-1 Computation of Amount Offset From Pay	17

A.	General	17

B.	Computation Method of Amount of Offset	17

C.	COLA's Applied to the Retiree's Annuity	18

D.	Annuity Offset Adjusted for Non-Work and Non-Pay	19

Section 100A4.1-2 Gross Monthly Annuity	20

A.	Obtaining Amount of Gross Monthly Annuity	20

B.	When Annuitant Is Immediately Reemployed	20

Section 100A4.1-3 Hours of Basic Pay	21

A.	Definition	21

B.	Full-Time Employees	21

C.	Part-Time Employees	21

D.	Intermittent Employees	21

Part 100A5 Supplemental Annuity

Section 100A5.1-1 Eligibility Requirements	22

A.	General Rule	22

B.	"Final Period of Reemployment"	22

C.	"Actual Continuous Service"	23

D.	Full-Time Service	23

E.	Part-Time Service	23

Section 100A5.1-2 Computation of Supplemental Annuity	24

A.	General	24

B.	Average Salary	24

C.	Creditable Service for Computation Purposes	25

D.	Computation Method	25

E.	Survivor Annuity	26

Part 100A6 Redetermined Annuity

Section 100A6.1-1 Redetermined Annuity	27

A.	Eligibility Requirements	27

B.	Computation of the Redetermined Annuity	27

Part 100A7 Procedures

Section 100A7.1-1 Agency Responsibilities	29

A.	Verify Retirement Status Prior to Appointment	29

B.	Provide Notice to OPM Upon Appointment of Retired Employees	29

C.	Provide Notice to the Annuitant of the Effect of Reemployment	29

D.	Reemployment Shortly After Retirement	30

E.	When Failure to Offset Annuity Occurs or Amount of Offset Is Incorrect	30

F.	Documentation to OPM Upon Separation of a Reemployed Annuitant	30

G.	Provide Estimate of Supplemental or Redetermined Annuity	31

Section 100A7.1-2 Reemployed Annuitant Responsibilities	32

A.	Provide Agency With Retirement Status Prior to Appointment	32

B.	Application for Supplemental or Redetermined Annuity	32

C.	Application to Make Deposit	32

Section 100A7.1-3 Advice to Reemployed Annuitants	33

A.	Life Insurance Coverage	33

B.	Health Insurance Coverage	33

C.	Redetermined Annuities	33

Subchapter 100B FERS

Part 100B1 General Information

Section 100B1.1-1 Overview	35

A.	Introduction	35

B.	Organization of Subchapter	35

C.	Applicable CSRS Provisions	35

D.	Statement of Authority	35

Section 100B1.1-2 Status of Annuity Upon Reemployment	36

A.	General Rule	36

B.	When Annuity Terminates Upon Reemployment	36

C.	When Annuity Is Suspended During Reemployment	36

Part 100B2 Treatment of Pay Upon Reemployment

Section 100B2.1-1 Introduction	37

A.	General Rule	37

Section 100B2.1-2 Treatment of Pay When Annuity Continues	38

A.	General Rules	38

B.	Agency Contributions	38

Part 100B3 Supplemental Annuity

Section 100B3.1-1 Computation of Supplemental Annuity	39

A.	Applicable CSRS Provisions	39

B.	Creditable Sick Leave	39

C.	Survivor Annuity	39

D.	Computation Method	39

E.	Reemployed CSRS Annuitant Who Elects FERS	39

Part 100B4 Redetermined Annuity

Section 100B4.1-1 Redetermined Annuity	40

A.	Applicable CSRS Provisions	40

B.	Creditable Sick Leave	40

Part 100B5 Procedures

Section 100B5.1-1 Agency Responsibilities	41

A.	Applicable CSRS Provisions	41

B.	Documentation to OPM Upon Separation of a Reemployed Annuitant	41

Section 100B5.1-2 Reemployed Annuitant Responsibilities	42

A.	Provide Agency With Retirement Status Prior to Appointment	42

B.	Application for Supplemental or Redetermined Annuity	42

C.	Application to Make Deposit	42

Subchapter 100C Job Aids

Section 100C1.1-1 Worksheets and Job Aids for Local Reproduction	43

Job Aid #1	Model Notice to Reemployed CSRS Annuitants	44

Job Aid #2	Model Notice to Reemployed FERS Annuitants	47

Job Aid #3	Model Request for Annuitant Information	50

Job Aid #4	Memorandum to Agency Payroll Office: Notification of Retirement

Deductions to be Withheld from Pay	51

Job Aid #5	Notification of Reemployment of Annuitant	52

Job Aid #6	Supplemental Annuity Computation Worksheets	54

Job Aid #7	Agency Letter of Request to OPM for CSRS Service Credited in

Current Annuity	60

Job Aid #8	Table Defining Rules for Reemployment After CSRS Retirement	61

Job Aid #9	Table Defining Rules for Reemployment After FERS Retirement	63

Section 100C1.1-2 Charts	65

Chart 1. -- 360 Day Factor Chart	66

Chart 2. -- Sick Leave Chart 2087 Hours	67

Chart 3. -- CSRS General Formula Computation Chart	68

Chart 4. -- For Computing Basic Annuity -- FERS 1 Percent Accrual Factor	69

Subchapter 100A CSRS

Part 100A1 General Information

Section 100A1.1-1 Overview

A.	Introduction

This subchapter covers the reemployment of retired employees under the Civil Service Retirement System (CSRS).

Generally speaking, the treatment of a retiree's annuity and pay upon reemployment in the Federal Government depends upon whether he or she retired on the basis of a regular, involuntary, or disability retirement. Potential benefits that may be earned as a result of the reemployment service depend primarily on the length of such service.

B.	Topics Covered

This subchapter covers:

•	The eligibility requirements for reemployment of annuitants;

•	The treatment of annuity and pay upon reemployment;

•	The computation of the amount offset from pay when the annuity continues;

•	The eligibility requirements for and computation of a supplemental annuity and a redetermined annuity;

•	The application procedures for a supplemental or redetermined annuity; and

•	The retirement-related procedures the agency must follow to employ and separate an annuitant.

Section 100A1.1-1 Overview (Cont.)

C.	Organization of Subchapter

The CSRS subchapter has seven parts.

PART	NAME OF PART	PAGE	100A1 General Information	1	100A2 Treatment of Pay Upon Reemployment	7	100A3 Reemployment of Military and Civilian Retirees to Meet Exceptional Employment Needs

14	100A4 Amount Offset from Pay	17	100A5 Supplemental Annuity	22	100A6 Redetermined Annuity	27	100A7 Procedures	29

NOTE:	Subchapter 100B covering reemployed annuitants under FERS begins on page 34.

D.	Statement of Authority

This subchapter is based on the laws and regulations cited below.

•	United States Code: 5 U.S.C. 8344

•	Code of Federal Regulations: 5 CFR Part 837

Section 100A1.1-2 Eligibility for Reemployment

A.	General Rules

1.	An individual who retired under CSRS may be reemployed in any appointive or elective position for which he or she is qualified.

2.	An individual who retired under a retirement system for Federal employees other than CSRS is subject to the reemployment provisions of his or her retirement system.

NOTE:	Contact the individual's retirement system to find out what its rules are concerning reemployment.

B.	Reemployment of Retired Special Group Employees

1.	Special Group Reemployed Annuitant

Service performed by a special group reemployed annuitant is not covered by the special retirement provisions. Thus, any reemployed annuitant service credited in the computation of a supplemental or redetermined annuity will be treated as regular service. This is true even if the position involved is an established law enforcement, firefighter, or air traffic controller position. > The agency must withhold the required deductions from the reemployed annuitant's pay (one-half percent higher than the regular deduction rate). <

NOTE:	See Chapter 46, Special Retirement Provisions for Law Enforcement Officers, Firefighters, Air Traffic Controllers, and Military Reserve Technicians, for detailed information about special group employees.

2.	Law Enforcement Officers and Firefighters

Persons who retired under the special provisions for law enforcement officers and firefighters may not, after reaching age 60, be reemployed in "primary" positions involving the actual performance of law enforcement and firefighting duties.

3.	Air Traffic Controllers

A retired air traffic controller is barred from reemployment as an air traffic controller after reaching age 61. However, he or she is not barred from reemployment in any other position not covered by the special provisions.

Section 100A1.1-2 Eligibility for Reemployment (Cont.)

C.	Type of Appointment: Nondisability Annuitants

The annuitant must receive the type of appointment that would be given to any other person appointed to the position.

1.	Temporary Appointments

If the position is temporary or of limited duration, the appointment must reflect that limitation (that is, temporary or term).

2.	Permanent Appointments

If the position is permanent, the appointment must be of a similar nature (that is, career, career-conditional, excepted, or as is otherwise appropriate).

D.	Type of Appointment: Disability Annuitants

A disability annuitant may be reemployed in a temporary or permanent position and given the same type of appointment that would be given to any other person appointed to the position.

It is not necessary for OPM to find the disability annuitant recovered before the agency appoints him or her to a permanent position. If the physical and medical requirements of the position are similar to those of the position from which the disability annuitant retired or there is a reasonable question of the applicant's ability to perform, the agency may want to conduct a pre-employment examination or require submission of medical documentation before appointment.

Any medical evidence collected regarding a disability annuitant must be attached to the notice to OPM of the reemployment of the disability annuitant (see section 100A7.1-2B for information about notifying OPM).

NOTE:	See Chapter 60, Disability Retirement, section 60A9.1-1, for additional information about the reemployment of disability annuitants.

Section 100A1.1-3 Status of Annuity Upon Reemployment

A.	General Rule

When an annuitant is reemployed, the annuity continues, and the amount of annuity that applies to the period of reemployment is offset from the reemployed annuitant's salary.

EXCEPTIONS:	See paragraphs B and C below.

B.	When Annuity Terminates Upon Reemployment

A retiree's annuity is terminated upon reemployment in the Federal service when:

•	The annuity is based on an involuntary separation (other than a separation that was required by law based on age and length of service, or a separation for cause based on charges of misconduct or delinquency) and reemployment is in a position that normally would be subject to retirement deductions (for example--Career, Career-Conditional, or Excepted). (See section 100A2.1-4);

•	The annuity is based on disability and OPM has found the annuitant recovered or restored to earning capacity prior to reemployment (see section 100A2.1-5); or

•	The annuitant receives a Presidential appointment subject to retirement deductions.

When an annuity stops for either the first or second reason, the retiree has the same status as any other Federal employee employed in an equivalent position with a similar service history. However, the CSRS annuity will be reinstated after the retiree again leaves Federal employment, unless his or her right to receive that annuity has been terminated by another provision of law, or he or she is entitled to either an immediate or deferred CSRS or FERS annuity based on this new separation. A Presidential appointee is entitled to a redetermined annuity.

C.	When Annuity Is Suspended During Reemployment

A retiree's annuity is suspended when:

•	The annuitant is a former Member of Congress and the annuity is based on 5 or more years of congressional and/or congressional employee service, unless the position in which he or she is reemployed is without pay or is on an intermittent basis;

•	The annuitant is appointed as a justice or judge of the United States, as defined by section 451 of title 28 of the United States Code; or

•	The annuitant is awarded interim relief and receives an interim appointment under the order of an administrative or judicial forum under the provisions of Public Law 101-12 (see OPM's regulations at 5 CFR 772.102).

Section 100A1.1-4 Eligibility to Transfer to FERS Upon Reemployment

A.	General Rule

Reemployed annuitant status has no effect on an employee's right to elect FERS. It does not create a right that would otherwise not exist, or extinguish an existing right.

A CSRS or CSRS-Offset reemployed annuitant may transfer to FERS if he or she:

•	Is reemployed after a break in service of more than 3 days; and

•	Is reemployed under an appointment not excluded from FERS coverage.

EXAMPLE:	An individual reemployed subject to CSRS rules under a temporary appointment limited to 1 year or less would not be able to transfer to FERS because temporary service is not covered under FERS. It is irrelevant that the individual may elect to have retirement deductions withheld while in the temporary appointment.

A former CSRS employee (including a former CSRS Offset employee) contesting a separation or removal who receives an interim appointment under section 7701(b)(2)(A) does not receive an opportunity to elect coverage under FERS even if there has been a break in service of more than 3 days.

NOTE 1:	Individuals reemployed under interim relief rules or FEPCA special authority cannot transfer to FERS.

NOTE 2:	See Chapter 11, Elections of FERS Coverage, for rules that apply to elections by reemployed annuitants.

Part 100A2 Treatment of Pay Upon Reemployment

Section 100A2.1-1 Introduction

A.	General Rule

The pay of a reemployed annuitant is subject to:

1.	Offset by the allocable amount of annuity during the period of reemployment; and

2.	Retirement deductions, if elected.

NOTE:	Retirement deductions may be withheld from the annuitant's pay, irrespective of the nature of the appointment (that is, temporary or permanent), so long as the employment is not intermittent, and the service is not covered by another retirement system for Federal employees.

Section 100A2.1-2 Treatment of Pay When Annuity Continues

A.	General Rules: CSRS

The following general rules apply to a full (non-Offset) CSRS annuitant whose annuity continues upon reemployment.

1.	The pay received during reemployment is offset by the allocable amount of annuity (see part 100A4 for information about the amount offset from pay).

2.	CSRS retirement deductions (7, > 7.5 or 8 < percent of full salary before any offset for annuity) are optional (see paragraph C below).

3.	Eligibility for a supplemental annuity accrues after 1 actual, continuous year of full-time reemployment, or the part-time equivalent (see part 100A5 for information on the eligibility requirements and computation of the supplemental annuity).

4.	Eligibility for a redetermined annuity accrues after 5 or more actual, continuous years of full-time reemployment, or the part-time equivalent (see part 100A6 for the eligibility requirements and computation of the redetermined annuity).

5.	Social Security deductions are not withheld even when the appointment is temporary.

EXCEPTIONS:	1.	None of the above rules apply when a reemployed annuitant is approved for waiver of offset of pay/annuity under exceptional or unusual circumstances outlined in part 100A3 of this subchapter.

2.	A CSRS annuitant reemployed as a senior official is subject to CSRS-Offset rules. See paragraph B of this section.

Section 100A2.1-2 Treatment of Pay When Annuity Continues (Cont.)

B.	General Rules: CSRS Offset

The general rules described in paragraph A of this section apply to CSRS- Offset annuitants whose annuity continues upon reemployment, with the following exceptions:

•	CSRS-Offset retirement deductions apply instead of full CSRS deductions (7, 7.5, or 8 percent of basic pay minus the Social Security withholding); and

•	Social Security deductions are withheld on the amount of salary after the reduction for the annuity payable.

C.	Procedure to Elect to Have Retirement Deductions Withheld

A reemployed annuitant with a full-time or part-time schedule may elect to have retirement deductions withheld from pay during the period of reemployment to avoid the necessity of a later deposit > (which includes interest) < to get credit for the service. He or she must file a dated and signed letter or memorandum with the employing agency payroll office to have retirement deductions withheld from his or her pay. See subchapter 100C, Job Aids, for a sample of the notice of request to have retirement deductions withheld.

D.	When Retirement Deductions are Withheld

1.	Retirement deductions are prospective only, and commence on the first day of the first pay period following receipt by the employing office of the notice of request to have retirement deductions withheld.

NOTE:	When the reemployed annuitant makes the election of withholding before the end of the first full pay period after reemployment, the agency may accept from the reemployed annuitant a lump-sum deposit for the nondeduction period, without interest.

2.	The employing agency does not contribute a matching share.

3.	The election to have retirement deductions withheld is irrevocable during the period of reemployment. This does not apply to later periods of reemployed annuitant service, provided there is more than a 3-day break between periods.

E.	Waiver of Offset of Pay Under FEPCA

In exceptional circumstances, upon reemployment in the Federal government, a retiree's annuity may be continued and he or she may receive full salary without offset when the retiree has been approved for waiver of offset under the Federal Employees Pay Comparability Act (FEPCA). No retirement deductions may be withheld during this type of service. See part 100A3 of this subchapter and 5 CFR Part 553 for additional information.

Section 100A2.1-3 Deposit for Reemployment Service

A.	Deposit for Supplemental Annuity

To be creditable in a supplemental annuity computation:

1.	Service performed prior to October 1, 1982:

•	A deposit for the service is not required for credit in the computation, but may be made to increase supplemental annuity.

2.	Service performed after September 30, 1982:

•	Must be covered by retirement deductions withheld while employed; or

•	The annuitant must make deposit for that service after separation, plus interest.

B.	Deposit for Redetermined Annuity

The period of continuous service on which the redetermined annuity is based must be covered by retirement deductions (either by election or deposit), including reemployment service performed prior to October 1, 1982. However, if the annuitant performed reemployment service prior to October 1, 1982, that is not included in the period of continuous service, then retirement deductions are not required for the pre-October 1, 1982, service.

EXAMPLE 1:	Reemployment Service History

4-10-81 to 12-31-92

To be eligible for a redetermined annuity, retirement deductions are required for the entire period of reemployment service, including service prior to October 1, 1982, because that service is part of the period of continuous service.

Section 100A2.1-3 Deposit for Reemployment Service (Cont.)

B.	Deposit for Redetermined Annuity (Cont.)

EXAMPLE 2:	Reemployment Service History

2-1-80 to 7-31-80

Break in Service

1-11-86 to 5-31-92

To be eligible for a redetermined annuity, retirement deductions are required for the period of continuous service between 1-11-86 and 5-31-92. However, to be creditable in the computation of the redetermined annuity, retirement deductions are not required for the service from 2-1-80 to 7-31-80, because that service was performed prior to October 1, 1982, and is not part of the period of continuous service on which title to the redetermined annuity is based.

C.	Computation of Deposit for Reemployment Service

Deposits for reemployment service not subject to Social Security Old Age, Survivors and Disability Insurance (OASDI) deductions are computed at 7, 7.5, or 8 percent of basic pay, plus interest. When the reemployed annuitant service is subject to OASDI deductions, the deposit amount is the amount of CSRS-Offset deductions that would have been withheld during the period of service, had it been subject to deductions, plus interest. This computation of deposit for reemployment service subject to OASDI deductions is different from the way a deposit is computed for similar service in an initial CSRS-Offset retirement. See Chapter 21, Service Credit Payments for Civilian Service, for further information on the computation of deposits.

D.	Effect of Non-Payment of Pre-October 1, 1982, Reemployment Service

If the reemployed annuitant is not required and does not pay the deposit for pre-October 1, 1982, service at retirement:

•	The deposit service is used to compute the redetermined annuity; but

•	The annual redetermined annuity is reduced by 10 percent of the total deposit owed (including interest).

E.	Deposits for Prior Service

If a CSRS reemployed annuitant elects not to have retirement deductions withheld and later, during reemployment, elects to begin having retirement deductions withheld, he or she may make a deposit for prior reemployment service.

F.	FEPCA Service

No deposit can be made for reemployment service where annuity offset has been waived under the Federal Employees Pay Comparability Act (FEPCA) because that service cannot be credited for retirement purposes.

Section 100A2.1-4 Discontinued Service Annuitants

A.	General Rule

The type of appointment determines the effect on the annuity and pay of discontinued service annuitants. The appointment may be:

•	A noncovered appointment (not usually subject to retirement deductions); or

•	A covered appointment (usually subject to retirement deductions).

B.	Noncovered Appointment

If a discontinued service annuitant is reemployed in an appointment that is not covered (for example, temporary) the rules in section 100A2.1-2 apply.

C.	Covered Appointment

If a discontinued service annuitant is reemployed under an appointment that is covered:

•	The annuity ends on the effective date of appointment (annuities commence and terminate on the beginning of the business day); and

•	Retirement deductions are taken from the salary.

NOTE:	If reemployed in a covered position after more than a 365-day break in service or in an appointment to a senior official position, the individual will be subject to Social Security deductions under CSRS Offset.

EXAMPLE 1:	George retired at age 48 with 27 years of service when his position was abolished. At age 52, he was reemployed under a covered appointment as a CSRS Offset person, so George's annuity stopped. When he retired voluntarily 4 years later, George was entitled to a new benefit based on his 31 years of service.

EXAMPLE 2:	Susan retired at age 53 with 23 years of service when she was unable to transfer with her position. > Two years < later, she obtained a CSRS-covered appointment, so her annuity stopped. After working only 8 months, she resigned. Since Susan's latest period of service does not meet the 1-out-of-2 requirement, she did not earn any new entitlement during this period of service. Instead, Susan is entitled to have her old annuity, plus any COLA that became payable, resumed.

EXAMPLE 3:	Tony retired at age 48 with 28 years of service. Two years later, he became reemployed under a covered appointment as a CSRS Offset employee. He resigned at age 53 after 3 years. Since Tony worked more than a year, he meets the 1-out-of-2 requirement, and is now entitled to a benefit based on his latest period of service. However, since he is not yet 55, he is only entitled to a deferred annuity at age 62.

Section 100A2.1-5 Disability Annuitants

A.	General

Chapter 60, section 60A9.1-1, includes information about how Federal reemployment may affect receipt of disability retirement benefits.

Part 100A3 Reemployment of Military and Civilian Retirees to Meet Exceptional

Employment Needs

Section 100A3.1-1 Eligibility Requirements

A.	General Rule

The Federal Employees Pay Comparability Act of 1990 (FEPCA) permits OPM to authorize retired military and Federal civilian personnel to be employed without offset of pay or annuity when such employment is needed to meet exceptional needs in recruiting or retaining qualified candidates for particular positions or under unusual circumstances.

There are two basic conditions under which OPM may authorize exceptions to the reduction in pay or annuity normally required for either military or civilian retirees:

•	For temporary employment that "is necessary due to an emergency involving a direct threat to life or property or other unusual circumstances" (which may be delegated to agencies); and

•	"On a case-by-case basis for employees in positions for which there is exceptional difficulty in recruiting or retaining a qualified employee."

•	Similar authorities for both legislative and judicial branches are found at 5 U.S.C. 8344 and 8468, and for the Postal Service in

Public Law 103-336.

B.	Application of Exception

The authorization of waiver of offset of pay or annuity applies only to the individual for whom it was authorized and only while that individual continues to serve in the same or a successor position. The waiver terminates upon the individual's assignment to a different position unless a new exception is authorized.

Section 100A3.1-2 Request for OPM Approval Under FEPCA Authority

A.	Who Must Submit Request

All requests for waiver under the FEPCA authority must be submitted to OPM for approval by the agency head or a designee at the agency or departmental headquarters level. (In the case of the Department of Defense, requests may be submitted by an official at the headquarters level of the military department or Defense agency.) Requests from field installations or individuals are not acceptable.

B.	Where to Submit Request

Requests for approval of waiver of offset of pay for appointments to positions:

1.	Above GS-15 must be sent to:

>	ASSISTANT DIRECTOR

OFFICE OF EXECUTIVE RESOURCES <

Office of Personnel Management

1900 E Street, NW.

Washington, DC 20415-0001

2.	At GS-15 and below must be sent to:

>	ASSOCIATE DIRECTOR FOR EMPLOYMENT SERVICE <

Office of Personnel Management

1900 E Street, NW.

Washington, DC 20415-0001

Section 100A3.1-3 Status of Individual While Waiver Is in Effect

A.	Reemployed Civilian Annuitants

Reemployed annuitants to whom a waiver applies are not considered employees for retirement purposes and may not:

•	Elect to have retirement deductions withheld from pay;

•	Use employment performed while the waiver is in effect toward a supplemental or redetermined annuity; or

•	Elect FERS coverage.

B.	Reemployed Retired Members of the Uniformed Services

Retired members of the uniformed services employed without reduction in retired or retainer pay are considered employees for retirement purposes.

Part 100A4 Amount Offset From Pay

Section 100A4.1-1 Computation of Amount Offset From Pay

A.	General

The gross amount of annuity (see section 100A4.1-2) that is allocable to the period of reemployment must be offset from the annuitant's pay. The amount offset from pay is paid into the Civil Service Retirement and Disability Fund (See Chapter 30, Employee Deductions and Agency Contributions).

B.	Computation Method of Amount of Offset

The formula for computing the amount of the offset is as follows:

Gross Monthly Annuity x 12	= Hourly

2087 hours (Number of hours in work year)	Rate of Annuity

Hourly Rate of Annuity x Hours of Basic Pay	= Amount of

Per Pay Period	Offset for

the Pay Period

EXAMPLE:	Gross Monthly Annuity	= $1200

Hours of Basic Pay	= 80 hrs.

$1200 x 12	=	14400

2087	2087	= $6.90 (Hourly

Rate of Annuity)

$6.90	x	80	= $552.00 (Amount

of Offset for the

Pay Period)

COMPUTATION METHOD NOTES:

•	See section 100A4.1-2 for the definition of the gross monthly annuity and section 100A4.1-3 for the definition of hours of basic pay.

•	If the full-time work year for the reemployment position is other than 2087 hours, use that figure instead of 2087 in the above equation.

•	If the offset is equal to or greater than basic pay, then net basic pay is $0.00.

•	See paragraph D for information on computing the annuity offset for intermittent employees.

Section 100A4.1-1 Computation of Amount Offset From Pay (Cont.)

C.	COLA's Applied to the Retiree's Annuity

Cost-of-Living Adjustments (COLA's) are effective on the first of the month in which they occur. OPM publishes COLA information each year advising agencies of the amount and date of the COLA. If the reemployed annuitant receives a COLA, the agency must adjust the offset on the effective date. The offset adjustment must be effective the first pay period on or after the effective date of the COLA.

If a particular pay period includes the effective date, the old annuity offset is in effect for part of the pay period, and the new annuity offset for the remainder. The formula for computing the annuity offset for a pay period that includes the effective date is as follows.

The Old Hourly Annuity Offset times the Hours Worked Before

the Effective Date

PLUS

The New Hourly Annuity Offset times Hours Worked On and After

the Effective Date

EQUALS

The Total Annuity Offset for a two rate pay period.

EXAMPLE:	Pay Period, 11/29/92 - 12/12/92; effective date, 12/01/92

$552 (Old Biweekly Annuity Offset) ÷ 80 (Total Hours in Biweekly Tour	of Duty)

= $6.90 (Hourly Rate) x 8 (hours worked before December 1)

= $55.20 (for 8 hours worked before December 1)

$572 (New Biweekly Annuity Offset) ÷ 80 (Total House in Biweekly Tour	of Duty)

= $7.15 (Hourly Rate) x 72 (hours worked on or after December 1)

= $514.80 (for 72 hours worked on or after December 1)

$	55 .20

+	514 .80

$	570 .00 (Total Amount of Offset for the split Pay Period).

Section 100A4.1-1 Computation of Amount Offset From Pay (Cont.)

D.	Annuity Offset Adjusted for Non-Work and Non-Pay

The annuity offset computation method described in paragraph B applies only to reemployed annuitants who are scheduled to work a regular tour of duty, on a full-time or part-time basis, and in fact are in pay status for the entire tour of duty during the pay period. Pay status may be actual work, or paid leave. When the reemployed annuitant is employed on an intermittent basis, or the reemployed annuitant is not in pay status for the entire tour of duty, the annuity offset for that pay period is computed by multiplying the "hourly rate of annuity" computed under paragraph B by the number of hours in a pay status during the pay period.

EXAMPLE:	Mary, a reemployed annuitant who ordinarily works a regular tour of duty of 80 hours per pay period, is in leave-without-pay for 20 hours one pay period. Consequently, her time in a pay status for that pay period is only 60 hours. Her normal annuity offset for a pay period is $552.00 (her hourly rate of annuity of $6.90 times her normal tour of duty of 80 hours). However, because of the 20 hours leave-without-pay that particular pay period, her annuity offset for that pay period is $414.00 (her hourly rate of annuity of $6.90 times her 60 actual hours in a pay status). (See section 100A4.1-3, paragraph D.)

Section 100A4.1-2 Gross Monthly Annuity

A.	Obtaining Amount of Gross Monthly Annuity

The amount of gross monthly annuity may be obtained:

•	From either the most recent document showing the annuity amount (other than a notice of special payment made before the annuity is finally adjudicated) received by the annuitant from OPM; or

•	Directly from OPM at the following address:

Office of Personnel Management

Retirement Operations Center

Post Office Box 45

Boyers, PA 16017

NOTE:	The gross amount of annuity payable does not include any additional annuity purchased by voluntary contributions.

B.	When Annuitant Is Immediately Reemployed

If a retiree is reemployed before OPM computes his or her annuity, the agency must:

•	Estimate the amount of annuity; and

•	Recompute the amount of the offset retroactively when OPM has made its award of annuity, and adjust pay appropriately.

Section 100A4.1-3 Hours of Basic Pay

A.	Definition

Hours of basic pay are the hours of the employee's tour of duty, up to but not exceeding the number of hours that constitute full-time employment. Overtime hours and other premium pay are not used in computing the amount of the offset. The amount of offset is computed by using hours of basic pay as illustrated in paragraph B of section 100A4.1-1.

NOTE:	Overtime pay and premium pay may be reduced if the amount of the offset is greater than the amount of the basic pay.

B.	Full-Time Employees

Generally, the number of hours of basic pay in a biweekly pay period for a full-time schedule is 80.

If the reemployed annuitant is paid at a daily, rather than hourly rate, the number of days in the work-year (normally 260) may be substituted as the divisor to determine the daily rate of annuity, which may then be multiplied by the days of basic pay to determine the amount of offset for the pay period (see section 100A4.1-1B for the computation formula).

C.	Part-Time Employees

If an annuitant is a part-time employee who works more than the regular tour of duty for which he or she is paid at the basic (not overtime) rate, treat the hours of additional duty as a temporary change in the tour of duty for the computation of the amount of offset.

D.	Intermittent Employees

If an annuitant is paid on an intermittent basis, the agency must compute the offset each pay period because the hours worked usually change from pay period to pay period.

Part 100A5 Supplemental Annuity

Section 100A5.1-1 Eligibility Requirements

A.	General Rule

A supplemental annuity is payable only if the final period of reemployment consists of at least 1 year of actual continuous full-time and/or part-time (equivalent to at least 1 year of full-time employment) service.

Service excluded from supplemental annuity credit:

•	Service under another retirement system for Federal or District of Columbia employees;

•	Service in a non-pay status;

•	Service as a Federal Judge as defined in 28 U.S.C. 451;

•	Service as President of the United States;

•	Service performed without offset of pay under 5 CFR Part 553 or similar authority (see part 100A3);

•	Service credited in a prior supplemental annuity; and

•	Service already credited in original retirement.

•	Members of Congress are not covered by the provisions for supplemental or redetermined annuities. The agency retirement counselor should contact OPM concerning the benefits for reemployed former Members.

B.	"Final Period of Reemployment"

The final period of reemployment is the period immediately prior to the separation on which title to the supplemental annuity is based.

A separation, for title purposes, exists when:

•	There has been a break in service for more than 3 calendar days;

•	Employment changes from full-time or part-time to intermittent; or

•	The annuitant is reemployed in a position excluded from supplemental annuity credit. See paragraph A for these exclusions.

Section 100A5.1-1 Eligibility Requirements (Cont.)

C.	"Actual Continuous Service"

1.	Actual service is time spent in pay status, either working or on paid leave. A period is considered continuous unless interrupted by a break in service exceeding 3 calendar days. Leave, with or without pay, does not break continuity.

NOTE:	A period of leave without pay that exceeds 3 calendar days is not creditable for determining the 1 year of reemployment.

EXAMPLE:	If the final period of reemployment occurred as follows:

Appointed . . . . . . . . .	1-1-90

Leave without pay . . . . .	7-1-90

Returned to duty . . . . . .	8-1-90

Separated . . . . . . . . .	1-31-91

The annuitant would be entitled to a supplemental annuity and credited with 1 year of service if deposit is made for the service or deductions were withheld from pay.

2.	A period of separation that does not exceed 3 calendar days is considered leave without pay.

3.	Time spent in receipt of OWCP benefits prior to employment as an annuitant is not "actual service" and is not counted toward the 1-year service requirement for a supplemental annuity. See Chapter 102, Relationship Between Retirement Annuity and Compensation for Work-Related Injuries and Diseases, for additional information.

D.	Full-Time Service

Service is full-time if the employee is regularly scheduled to work the number of hours and days required by the administrative workweek for his or her employment group or class (normally 40 hours).

E.	Part-Time Service

Part-time service is service where the employee is regularly scheduled to work less than the number of hours that make up the administrative work week. Only actual service is used to determine the time creditable for eligibility for a supplemental annuity. Part-time service, having a shorter tour of duty than full-time, accrues credit toward a supplemental annuity at a slower rate.

EXAMPLE:	An annuitant is reemployed in a part-time position at a tour of duty of 20 hours per week. The administrative workweek is 40 hours. If the annuitant works a total of 1,040 hours in a year (52 weeks x 20 hours), then the employee must work for 2 continuous years to be eligible for a supplemental annuity.

Section 100A5.1-2 Computation of Supplemental Annuity

A.	General

The supplemental annuity is computed under one or more parts of the general formula discussed in Chapter 50, Computation of Annuity Under the General Formula, depending on the annuitant's total length of service.

B.	Average Salary

The average salary is the average of the full rates of basic pay in effect during ALL periods of reemployment credited in the computation, with each rate weighted by the time it was in effect.

1.	The high-3 average salary as described in Chapter 50 does not apply even if the annuitant works 3 or more years.

2.	Use the full rates of basic pay even though the annuitant was not receiving the full rate because of the amount of offset of annuity.

NOTE:	Give full credit in the computation for the time spent in part-time employment from the date of appointment to the date of separation, but prorate the salary of the position by the ratio between the part-time tour of duty and a full-time tour of duty. This is the opposite of the basic annuity computation for part-time service after

April 6, 1986.

EXAMPLE:	Bob is reemployed for 10 months at a salary of $50,000. After that time, he continues working half-time for 4 months. His part-time basic pay is one-half of $50,000, or $25,000. His average salary for the supplemental annuity is computed as follows:

$50,000 for 10 months	=	$ 41,666 .67

$25,000 for 4 months	=	$ 8,333 .33

Total Salary	=	$ 50,000 .00

Divided by Service Factor (14 months)	1 .166667

Average Salary	=	$ 42,857 .13

NOTE:	See worksheet in section 100C for detailed instructions on computing average salary.

Section 100A5.1-2 Computation of Supplemental Annuity (Cont.)

C.	Creditable Service for Computation Purposes

If a reemployed annuitant is eligible for a supplemental annuity, creditable service for computation purposes includes:

1.	All periods of actual, full-time or part-time (not intermittent) service performed subsequent to retirement or the separation on which the annuitant established title to a prior supplemental annuity.

PLUS

2.	Length of service represented by any unused sick leave to the annuitant's credit earned during reemployment.

NOTE:	The unused sick leave is only the amount accumulated since reemployment. Any sick leave unused when first retired was credited as service at that time and cannot be added again.

D.	Computation Method

The supplemental annuity is computed by using the general formula; for example, one and one-half percent of the average salary per year for the first 5 years, etc.

The portion of the general formula used in computing the supplemental annuity is determined by the amount of creditable service the individual had at the time of original retirement. The length of part-time service is not prorated, full credit is given.

The two examples shown below are atypical service history cases that illustrate which parts of the general formula are to be used and how they are applied.

EXAMPLE 1:	Reemployment Period	=	3 years

Original Retirement	=	9 years

Total Service	=	12 years

Because the length of service in the original retirement is more than 5 but less than 10 years of service, the computation method is:

1 3/4 percent x Average Salary x Time Factor for 1 year of reemployment service.

PLUS

2 percent x Average Salary x Time Factor for 2 years of	reemployment service.

Section 100A5.1-2 Computation of Supplemental Annuity (Cont.)

D.	Computation Method (Cont.)

EXAMPLE 2:	Reemployment Period	=	3 years

Original Retirement	=	12 years

Total Service	=	15 years

Because the length of service in the original retirement exceeds 10 years of service, the computation method is:

2 percent x Average Salary x Time Factor for 3 years of reemployment service.

E.	Survivor Annuity

An annuitant must have elected a reduced annuity to provide survivor benefits in order to elect an additional survivor annuity. The supplemental annuity is used to provide additional annuity to the spouse entitled to a survivor annuity (from the initial retirement), unless the annuitant elects in writing not to provide the additional annuity to the spouse. Spousal consent does not apply to an election not to provide a survivor increase.

The supplemental annuity is reduced by 10 percent for the election of an additional survivor annuity. The spouse will receive 55 percent of the amount of the supplemental annuity (there is no option to provide some different amount) before application of the 10 percent reduction.

A former spouse's survivor annuity may not be increased by a supplemental annuity.

Part 100A6 Redetermined Annuity

Section 100A6.1-1 Redetermined Annuity

A.	Eligibility Requirements

A reemployed annuitant who completes at least 5 years of actual continuous full-time service and/or part-time service that is equivalent to at least 5 years full-time service, may elect to have his or her annuity redetermined under the law in effect at the time of separation from reemployment, in lieu of a supplemental annuity.

OPM will send election letters that define the difference in benefits for an annuitant who has worked as a reemployed annuitant for 5 or more years and needs to elect between selecting a redetermined annuity and a supplemental annuity. An annuitant who chooses a supplemental annuity will retain the elections made at initial retirement. An annuitant who chooses a redetermined annuity will be eligible to make new elections and will need to make decisions regarding survivor benefits, civilian service credit, post-1956 military deposit, and waiver of military retired pay.

NOTE:	See section 100A2.1-3 about deposit requirements for a redetermined annuity.

Retired Members of Congress are not covered by the provisions for supplemental or redetermined annuities. Generally, a Member's annuity is suspended during reemployment (see section 100A1.1-3C). Contact OPM for further guidance regarding reemployment of Members.

B.	Computation of the Redetermined Annuity

The redetermined annuity is usually computed by using the general formula described in Chapter 50. However, if the individual meets the requirements for a special computation, such as law enforcement or firefighters, the redetermined annuity will be computed under that rule.

NOTE:	Creditable unused sick leave used in the original annuity computation PLUS any sick leave earned during the period of reemployment is included in the redetermined annuity computation.

Part-time reemployment service is credited in a redetermined annuity in the same manner as in a regular computation. Intermittent service, while it cannot be credited to meet the

5-year requirement in paragraph A above, may be credited in the redetermined annuity computation once title is established.

Section 100A6.1-1 Redetermined Annuity (Cont.)

B.	Computation of the Redetermined Annuity (Cont.)

EXAMPLE:	David is a reemployed annuitant who retired initially on an optional retirement 12-31-79. He was reemployed full-time in the Federal government on 4-5-86 continuously until separation on

6-30-91. David elected to have retirement deductions withheld during the entire period of reemployment service. Since David was reemployed continuously for 5 or more years, he is eligible for a redetermined annuity.

Service History for David

Appointed	5-19-47

Optional Retirement	12-31-79

Reemployed	4-05-86

Separation	6-30-91

Sick leave balance (12-31-1979)	=	1240

Sick leave balance (6-30-1991)	=	410 hours

High-3 Average Salary	=	$44,688

5-19-47 to 12-31-79	32 yrs	-	7 mos	-	12 days

4-5-86 to 6-30-91	5 yrs	-	2 mos	-	26 days

Creditable Sick Leave	9 mos	-	15 days

(1650 hours)

Total Length of Service for	38 yrs	-	7 mos	-	*23 days

Computation Purposes

*23 days are dropped for computation purposes

Computation Method:

High-3 Average Salary	$44,688 .00

Retirement Factor (38 yrs, 7 mos)	x	.734167

Unreduced Annuity	$32,808 .45

NOTE:	See Chapter 50 for additional information about the rules and procedures concerning the general formula.

Part 100A7 Procedures

Section 100A7.1-1 Agency Responsibilities

A.	Verify Retirement Status Prior to Appointment

Agencies must determine whether an individual is receiving an annuity from the Government prior to appointment. Questions regarding this matter should be included in the application/resume for Federal employment submitted by the annuitant. In addition, the annuitant is required, as a condition of reemployment, to advise the agency whether he or she:

•	Is then in receipt of annuity, and if so, the gross monthly amount of that annuity;

•	Is a disability annuitant, and if so, whether OPM has found him or her recovered from his disability, or restored to earning capacity; and

•	Receives an annuity based on an involuntary separation, that was not based on charges of misconduct or delinquency.

For retired employees of the Foreign Service of the United States, see The Guide to Processing Personnel Actions (formerly FPM Supplement 296-33).

B.	Provide Notice to OPM Upon Appointment of Retired Employees

Upon reemployment of an annuitant, whether or not the annuity terminates upon reemployment, the employing agency must notify OPM immediately. Subchapter 100C contains a copy of the notification form that should be used to notify OPM (see Job Aid #5). It may be locally reproduced.

C.	Provide Notice to the Annuitant of the Effect of Reemployment

The agency must advise the annuitant, in writing, generally, of the effect reemployment has on annuitant status, and/or the continued receipt of annuity, the possible future retirement benefits that may be payable to an annuitant on the basis of reemployment, and whether the annuitant may elect to have retirement deductions withheld from his or her basic pay. This obligation may be met by providing the annuitant, on or before the date he or she starts work, with a copy of Job Aid #1 or Job Aid #2, found in section 100C1.1-1. (See Job Aid #1 addressed to CSRS annuitants and Job Aid #2 addressed to FERS annuitants.)

Section 100A7.1-1 Agency Responsibilities (Cont.)

D.	Reemployment Shortly After Retirement

If an employee is being reemployed before OPM has computed the annuity, the agency must:

•	Estimate the amount of the annuity;

•	Withhold that amount from his or her pay upon reemployment;

•	In addition to completing the normal application for retirement procedures, provide OPM information about the reemployment of the annuitant; and

•	Recompute the amount of the offset when OPM has made its award of annuity.

E.	When Failure to Offset Annuity Occurs or Amount of Offset Is Incorrect

Failure to offset annuity from pay creates an overpayment of salary that the agency must collect unless it determines that the overpayment qualifies for a waiver under debt collection criteria. The agency is responsible for reimbursing the Retirement Fund even if it waives the debt.

NOTE:	See Chapter 4, Debt Collection, for rules and procedures concerning failure to offset annuity for reemployed annuitants.

F.	Documentation to OPM Upon Separation of a Reemployed Annuitant

1.	If the Individual's Annuity Continued Through Reemployment.

The agency must provide OPM with the following.

•	SF 2806, Individual Retirement Record, listing all service in the agency after retirement and forwarding it as provided in Chapter 30, if retirement deductions were withheld or the reemployed annuitant applies for a supplemental or redetermined annuity or dies in service.

•	The annuitant's new SF 2801, Application for Immediate Retirement, if received by the agency.

•	The survivor's SF 2800, Application for Death Benefits, if received by the agency.

2.	If the Individual's Annuity was Terminated On or During Reemployment.

Process the separation of a former annuitant whose annuity terminated on or during reemployment in the same manner as any other separating employee.

Section 100A7.1-1 Agency Responsibilities (Cont.)

G.	Provide Estimate of Supplemental or Redetermined Annuity

When requested, agencies should provide an estimate of the supplemental annuity or the redetermined annuity earned by the annuitant. Upon receipt of the application, OPM will send the annuitant election letters and will inform the annuitant of the amount of any deposits required and of the differences between a supplemental annuity and a redetermined annuity. (See Job Aid #6.)

Section 100A7.1-2 Reemployed Annuitant Responsibilities

A.	Provide Agency With Retirement Status Prior to Appointment

Questions regarding retirement status should be included in the application/resume for Federal employment. The annuitant is required, as a condition of reemployment, to advise the agency whether he or she:

•	Is then in receipt of annuity, and if so, the gross monthly amount of that annuity;

•	Is a disability annuitant, and if so, whether OPM has found him or her recovered from his disability, or restored to earning capacity; and

•	Receives an annuity based on an involuntary separation, that was not based on charges of misconduct or delinquency.

For retired employees of the Foreign Service of the United States, see The Guide to Processing Personnel Actions (formerly FPM Supplement 296-33).

B.	Application for Supplemental or Redetermined Annuity

If eligible upon separation from reemployment, a reemployed annuitant may apply for a supplemental or redetermined annuity. In order to receive the benefits, the reemployed annuitant must:

•	Complete SF 2801, Application for Immediate Retirement; and

•	File the application with the employing agency within 31 days of the date of separation, or with OPM, if the application is filed more than 31 days after the date of separation.

OPM will send the annuitant elections letters that describe the differences between a supplemental annuity and a redetermined annuity. (See section 100A6.1-1.)

C.	Application to Make Deposit

OPM benefits specialists will send annuitants who did not have deductions withheld from reemployment pay a letter advising them of the various elections open to them so that the annuitants can make an informed election.

Section 100A7.1-3 Advice to Reemployed Annuitants

A.	Life Insurance Coverage

An annuitant who is reemployed in a position that is not excluded from Federal Employees' Group Life Insurance (FEGLI) coverage generally acquires life insurance coverage as an employee and insurance deductions must be made. See The Federal Employees Group Life Insurance Handbook for Personnel and Payroll Offices (formerly FPM Supplement 870-1) for information about the type of life insurance coverage available to reemployed annuitants and agency obligations related to life insurance coverage.

NOTE:	An annuitant who is reemployed in an excluded appointment not more than 3 days after leaving a covered position generally remains covered as an employee.

B.	Health Insurance Coverage

Federal Employees Health Benefits (FEHB) coverage as an annuitant excludes an individual from coverage as an employee.

An individual who is not covered by FEHB as an annuitant and who is not excluded from coverage by the type of appointment may enroll. See The Federal Employees Health Benefits Handbook for Personnel and Payroll Offices (formerly FPM Supplement 890-1, subchapter S15) for additional information.

C.	Redetermined Annuities

OPM will send an election letter advising the annuitant that he or she must make new elections. He or she will have the same elections and decisions as though they were retiring for the first time.

BLANK PAGE

Subchapter 100B FERS

Part 100B1 General Information

Section 100B1.1-1 Overview

A.	Introduction

Subchapter 100B covers the reemployment of retired employees under the Federal Employees Retirement System (FERS).

This subchapter explains how FERS differs from CSRS. It refers readers to the established parallel procedure or gives the FERS rule if it is different.

B.	Organization of Subchapter

This subchapter has five parts.

PART	NAME OF PART	PAGE	100B1 General Information	34	100B2 Treatment of Pay Upon Reemployment

36	100B3 Supplemental Annuity	38	100B4 Redetermined Annuity	39	100B5 Procedures	40

C.	Applicable CSRS Provisions

The following parts and sections apply to FERS reemployed annuitants:

Section 100A1.1-2	Eligibility for Reemployment

Section 100A2.1-5	Disability Annuitants

Part 100A3	Reemployment of Military and Civilian Retirees to Meet Exceptional Employment Needs

Part 100A4	Amount Offset From Pay

Section 100A5.1-1	Eligibility Requirements (for Supplemental Annuity)

Section 100A7.1-3	Advice to Reemployed Annuitants

D.	Statement of Authority

This subchapter is based on the laws and regulations cited below.

•	United States Code: 5 U.S.C. 8468

•	Code of Federal Regulations: 5 CFR Part 837

Section 100B1.1-2 Status of Annuity Upon Reemployment

A.	General Rule

When an annuitant is reemployed, the annuity continues, and the amount of annuity that applies to the period of reemployment is offset from the reemployed annuitant's salary.

EXCEPTIONS:	See paragraphs B and C below.

B.	When Annuity Terminates Upon Reemployment

A retiree's annuity is terminated upon reemployment in the Federal service when the annuity is based on disability and OPM has found the annuitant recovered or restored to earning capacity (see section 100A2.1-5).

C.	When Annuity Is Suspended During Reemployment

A retiree's annuity is suspended when:

•	The annuitant is appointed as a justice or judge of the United States, as defined by section 451 of title 28 of the United States Code; or

•	The annuitant receives an interim appointment under the order of an administrative or judicial forum under the provisions of the Public Law 101-12, and OPM's regulations at 5 CFR 772.102.

Part 100B2 Treatment of Pay Upon Reemployment

Section 100B2.1-1 Introduction

A.	General Rule

The pay of a reemployed annuitant is subject to:

1.	Offset of annuity during the period of reemployment; and

EXCEPTION 1:	The annuity terminates if it is based on disability and OPM has found the annuitant recovered or restored to earning capacity.

EXCEPTION 2:	The annuity of a FERS annuitant reemployed before January 8, 1988, terminated on reemployment. These individuals are entitled to a redetermined annuity on separation.

2.	Retirement deductions. (Even for reemployed CSRS annuitants who elect FERS. Retirement deductions also are withheld even if the reemployment is under a temporary appointment.)

NOTE:	If the appointment is intermittent or covered by another retirement system for Federal employees, retirement deductions will not be withheld.

Section 100B2.1-2 Treatment of Pay When Annuity Continues

A.	General Rules

The following general rules apply to FERS annuitants whose annuity continues upon reemployment.

1.	The pay received during reemployment is offset by the allocable amount of annuity (see part 100A4 in the CSRS subchapter for information about the amount of offset).

2.	FERS retirement deductions are mandatory. The deduction rate for FERS employees after 1989 is .80 percent > and for special group employees, 1.3 percent. <

3.	Eligibility for a supplemental annuity accrues after 1 actual, continuous year of full-time reemployment, or the part-time equivalent (see part 100B3 for information on the eligibility requirements and computation of the supplemental annuity).

4.	Eligibility for a redetermined annuity accrues after 5 or more actual, continuous years of full-time reemployment, or the part-time equivalent (see part 100B4 for the eligibility requirements and computation of the redetermined annuity).

5.	Social Security deductions are withheld on the amount of salary after the reduction for the annuity payable.

EXCEPTION:	The above rules do not apply when a reemployed annuitant is approved for waiver of offset of pay under exceptional or unusual circumstances outlined in part 100A3.

B.	Agency Contributions

The employing agency must pay the normal agency contribution based on the reemployed annuitant's basic pay before any offset. In addition, the agency must pay OASDI employer taxes.

Part 100B3 Supplemental Annuity

Section 100B3.1-1 Computation of Supplemental Annuity

A.	Applicable CSRS Provisions

All provisions of section 100A5.1-2 in the CSRS subchapter apply under FERS, with the exceptions noted below.

B.	Creditable Sick Leave

The unused sick leave is only the amount accumulated before the effective date of a FERS election. When a FERS election was effective before the date of reemployment, no unused sick leave can be credited in the supplemental annuity computation.

C.	Survivor Annuity

A FERS annuitant must have elected a reduced annuity to provide survivor benefits in order to elect an additional survivor annuity. The supplemental annuity is used to provide additional annuity to the spouse or former spouse entitled to a survivor annuity, unless the annuitant elects in writing not to provide the additional annuity to the spouse.

The supplemental annuity is reduced by 10 percent for the additional survivor annuity. The spouse will receive 50 percent of the amount of the supplemental annuity before application of the 10 percent reduction. There is no option to provide a survivor annuity at 25 percent of the supplemental annuity.

D.	Computation Method

In the computation of a supplemental annuity, FERS service is credited at the rate of 1 percent of the average salary per year of service. Part-time FERS reemployed annuitant service is computed using the part-time formula. The 1.1 percent of average salary per year of service applicable to annuities of people who retire at least age 62 with at least 20 years of service does not apply in computing a supplemental annuity.

E.	Reemployed CSRS Annuitant Who Elects FERS

Where a reemployed CSRS annuitant elects FERS during the period of reemployment, the portion of the supplemental annuity pertaining to the CSRS service is computed under the general formula for CSRS annuities, while the portion pertaining to the FERS service is computed under the general FERS formula. If a reemployed annuitant was reemployed for less than 1 month under CSRS, no CSRS credit is allowed.

EXAMPLE:	Joan, a CSRS annuitant with 12 years of service, is reemployed in a full-time position. She elects FERS, which is effective 3 months after the date of her reemployment. She works for another 9 months, then separates and applies for a supplemental annuity. Joan gets credit for the 3 months of CSRS service at the CSRS rate of 2 percent of average salary per year, and credit for the 9 months of FERS service at the rate of 1 percent of average salary per year.

Part 100B4 Redetermined Annuity

Section 100B4.1-1 Redetermined Annuity

A.	Applicable CSRS Provisions

All of the provisions in part 100A6 in the CSRS subchapter apply under FERS, with one exception. The exception is noted below in paragraph B.

B.	Creditable Sick Leave

Unused sick leave earned during the period of reemployment is included in the recomputation of a FERS transferee annuity with a CSRS component. The amount of sick leave creditable is the lesser of the amount:

•	At date of transfer to FERS; or

•	At date of retirement.

Unused sick leave credited in an earlier retirement remains to the employee's credit, and may be credited in the CSRS component. Where there is no CSRS component, sick leave is not creditable in the FERS redetermined annuity computation.

Part 100B5 Procedures

Section 100B5.1-1 Agency Responsibilities

A.	Applicable CSRS Provisions

All of the provisions of section 100A7.1-2 in the CSRS subchapter apply under FERS, with one exception. The exception is noted below in paragraph B.

B.	Documentation to OPM Upon Separation of a Reemployed Annuitant

1.	If the Individual's Annuity Continued Through Employment.

The agency must provide OPM with the following:

•	SF 3100, Individual Retirement Record, listing deductions and all service in the agency after retirement and forwarding it as provided by Chapter 30; and

•	The annuitant's new SF 3107, Application for Immediate Retirement, if received by the agency; or

•	The survivor's SF 3104, Application for Death Benefits, if received by the agency.

2.	If the Individual's Annuity was Terminated On or During Employment.

Process the separations of former annuitants whose annuity terminated on or during reemployment in the same manner as any other separating employee.

Section 100B5.1-2 Reemployed Annuitant Responsibilities

A.	Provide Agency With Retirement Status Prior to Appointment

Questions regarding retirement status should be included in the application/resume for Federal employment. The annuitant is required, as a condition of reemployment, to advise the agency whether he or she:

•	Is then in receipt of annuity, and if so, the gross monthly amount of that annuity;

•	Is a disability annuitant, and if so, whether OPM has found him or her recovered from his disability, or restored to earning capacity; and

•	Receives an annuity based on an involuntary separation, that was not based on charges of misconduct or delinquency.

For retired employees of the Foreign Service of the United States, see

The Guide to Processing Personnel Actions (formerly FPM Supplement 296-33).

B.	Application for Supplemental or Redetermined Annuity

If eligible upon separation from reemployment, a reemployed annuitant may apply for a supplemental or redetermined annuity. In order to receive either of the benefits, the reemployed annuitant must:

•	Complete SF 3107, Application for Immediate Retirement (and Schedules A, B, and C when necessary);

•	Complete SF 3107-2, Spouse's Consent to Survivor Election, if applicable; and

•	File the application with the employing agency.

C.	Application to Make Deposit

For FERS transferees, if no retirement deductions were withheld during a period of reemployment under CSRS or CSRS Offset and the annuitant wishes to make a deposit to cover the reemployment service for which no deductions were withheld from pay, he or she must so indicate in writing in an attachment to the application for retirement.

Subchapter 100C Job Aids

Section 100C1.1-1 Worksheets and Job Aids for Local Reproduction

This subchapter contains copies of the following worksheets and job aids for local reproduction:

Job Aid #1	Model Notice to Reemployed CSRS Annuitants

Job Aid #2	Model Notice to Reemployed FERS Annuitants

Job Aid #3	Model Request for Annuitant Information

Job Aid #4	Memorandum to Agency Payroll Office: Notification of Retirement Deductions to be Withheld from Pay

Job Aid #5	Notification of Reemployment of An Annuitant

Job Aid #6	Supplemental Annuity Computation Worksheets

Job Aid #7	Agency Letter of Request to OPM for CSRS Service Credited in Current Annuity

Job Aid #8	Table Defining Rules for Reemployment After CSRS Retirement

Job Aid #9	Table Defining Rules for Reemployment After FERS Retirement

Job Aid #1	Model Notice to Reemployed CSRS Annuitants

NOTICE TO REEMPLOYED CSRS ANNUITANTS

This notice provides you with important information about how reemployment will affect your status as an annuitant, whether you will continue to receive annuity during and after the period of reemployment, and what future retirement benefits may be payable to you on the basis of reemployment.

ANNUITY	Reemployment will cause your annuity to stop if --

STOPS

(1)	You are a disability annuitant whom OPM has found recovered or restored to earning capacity prior to reemployment;

(2)	You are a disability annuitant who was not disabled for your National Guard Technician position but were awarded disability annuity because you were medically disqualified for continued membership in the National Guard; or

(3)	Your annuity is based on an involuntary separation (other than a separation that was required by law based on your age and length of service, or a separation for cause on charges of misconduct or delinquency) and your new appointment is permanent in nature (for example--Career, Career-Conditional, or Excepted).

(4)	You receive a Presidential appointment subject to retirement deductions.

Future	When your annuity stops, you have the same status as any other Federal employee employed in

Benefits	an equivalent position with a similar service history. However, your CSRS annuity will be reinstated after you again leave Federal employment, unless your right to receive that annuity has been terminated by another provision of law, or you are entitled to either an immediate or deferred CSRS or FERS annuity based on this new separation.

ANNUITY	If your annuity does not stop under the rules discussed above, then you will continue to

CONTINUES	receive it while you are working. Your pay will be reduced by the amount of annuity paid for the period you work. If you do not work full time, the reduction in pay will be adjusted proportionately. However, some pay is not subject to this reduction for annuity. Pay is not reduced for annuity for a period during which you have elected to receive injury compensation benefits in lieu of annuity, or when you receive a lump-sum payment of annual leave on separation.

Future	Reemployment may increase your retirement and death benefits. As a reemployed annuitant, you can

Benefits	earn either a supplemental annuity or a redetermined annuity. A supplemental annuity is an annuity that is added on to your present annuity. A redetermined annuity is a recomputed annuity that takes the place of your present annuity. If you work as a reemployed annuitant on a full time, continuous basis for at least 1 year, you may be entitled to a supplemental annuity. If you work part time, you must work a proportionately longer period to earn a supplemental annuity. If your reemployment continues for at least 5 years, or the part-time equivalent, you may elect a redetermined annuity. Intermittent service cannot be counted in establishing eligibility for a supplemental or redetermined annuity, and cannot be used in the computation of a supplemental annuity. If you die while reemployed, after becoming eligible for either a supplemental or redetermined annuity, your surviving spouse may have his or her survivor benefit either increased or recomputed.

CSRS reemployed annuitant service cannot be credited in a supplemental or redetermined annuity unless either a deposit, > with interest, < is paid, after separation, or retirement deductions are withheld. If you are reemployed in either a full-time or part-time position you may elect to have retirement deductions withheld from your pay. Both retirement deductions and a deposit are a percentage of your basic pay, > (7, 7.5, or 8 percent) < before it is reduced for annuity.

(Continued on next page)

Job Aid #1 (Cont.)	Model Notice to Reemployed CSRS Annuitants (Cont.)

DISABILITY	The following are important facts that may affect your future retirement benefits if you are a disability ANNUITANTS	annuitant --

(1)	If you are reemployed on a permanent basis in a position equivalent in grade and pay to the position from which you retired, OPM may find that you have recovered from your disability;

(2)	If you are reemployed subject to medical and physical qualification standards equivalent to those of the position from which you retired, OPM may find that you have recovered from your disability;

(3)	The pay of the position in which you are reemployed, prior to the offset of annuity, will be included as earnings in determining whether you are restored to earning capacity and your annuity must stop;

(4)	Receipt of, or continued entitlement to receive, full or partial injury compensation benefits from the Department of Labor's Office of Workers' Compensation during reemployment, when those benefits are based on the same injury or medical condition that is the basis for OPM's award of disability retirement, is conclusive evidence (unless there is contravening medical evidence) that you have not recovered from your disability; and

(5)	If you are age 60 or over, your annuity cannot be stopped because of your earnings, and OPM can find that you are recovered only if you make such a request.

EXCEPTIONS	Not all of the above rules apply to all reemployed annuitants. If you are reemployed --

(1)	Under special provisions for positions for which there is exceptional difficulty in recruiting or retaining a qualified employee, or there is a direct threat to life or property, or other unusual circumstances warranting emergency employment;

(2)	On an interim basis, as a consequence of an administrative or judicial body reviewing the grounds for your separation;

(3)	As a Presidential appointee to a position that is permanent in nature;

(4)	As a former Member of Congress who separated from Congressional service with more than 5 years of service as a Member of Congress;

(5)	As a justice or judge of the United States, as defined by section 451 of title 28 of the United States Code; or

(6)	Under another retirement system for Federal employees

-- you should ask your employing agency for information about special retirement rules that may apply to you.

FEDERAL EMPLOYEES HEALTH BENEFITS (FEHB) PROGRAM

ANNUITY	If your annuity stops upon reemployment, your FEHB coverage as an annuitant stops, too. If your

STOPS	appointment is one that gives you eligibility for FEHB converge, you can enroll in FEHB when you are reemployed.

ANNUITY	If your annuity continues after you are reemployed, your FEHB coverage as an annuitant continues and

CONTINUES	withholding continues to be made from your annuity payment.

(Continued on next page)

Job Aid #1 (Cont.)

FEDERAL EMPLOYEES GROUP LIFE INSURANCE (FEGLI) PROGRAM

ANNUITY	If your annuity stops upon reemployment, your insurance as an annuitant stops without a right to convert

STOPS	to an individual policy. You acquire life insurance coverage as an employee under the same conditions as any other employee who is rehired in the Federal service. For details, ask your prospective employing office for the publication RI 76-21, Federal Employees' Group Life Insurance, which describes the FEGLI Program.

ANNUITY	If your annuity continues after you are reemployed, you retain the life insurance you have as a retiree;

CONTINUES	however, if the type of appointment you have makes you eligible for FEGLI coverage as an employee, Basic Life insurance, the Standard Optional insurance, and the Family Optional insurance are suspended. They will be resumed at the same rate when the reemployment ends, except for any applicable reductions that normally begin at age 65. During your reemployment, you will have Basic Life, Standard Option, and Family Option as an employee (including Accidental Death and Dismemberment coverage, where applicable) and withholding will be made from your pay. Additional Optional insurance, if you have it, will continue to be withheld from your annuity payment unless you request that it also be suspended so that you can have Additional Optional insurance as an employee. If you choose to have Additional Optional insurance as an employee, you will be subject to the same conditions as other employees who are rehired. Ask your prospective employing office for the publication RI 76-21, Federal Employees' Group Life Insurance, which describes the FEGLI Program.

If you die during the period of reemployment, your survivor will receive either the amount of Basic Life insurance you had as an employee or the amount of the suspended Basic Life you had an annuitant, whichever is larger. If you have Standard Optional and Family Optional insurance, the amount you have as an employee is the amount payable if you die as a reemployed annuitant. If you have Additional Optional insurance as an employee rather than as an annuitant, the amount you have as an employee is the amount payable if you die as a reemployed annuitant. If you had Additional Optional as an annuitant, that is the amount payable.

NOTE:	If you retire and are reemployed under a temporary appointment without a break in service or a break in service of 3 days or less, you are eligible for FEGLI coverage as an employee. If the break is service before the temporary appointment begins is more than 3 days, you are not generally eligible for FEGLI converge as an employee.

CAUTION:	Any waiver or declination of insurance you file as a reemployed annuitant will affect your suspended life insurance as an annuitant as well as the coverage you have as an employee.

When you leave the reemployment, you can keep insurance you acquired because of the reemployment if:

•	You qualify for a supplemental annuity or you acquire a new annuity right and

•	You have had the insurance (or number of multiples, in the case of Additional Optional insurance) as an employee (including the time as a reemployed annuitant) for at least the 5 years of service immediately preceding your separation from the reemployment (or for all periods of service during which you were eligible for the insurance, if less than 5 years).

If you keep insurance you acquired during the reemployment, the suspended insurance of the same type terminates.

Job Aid #2	Model Notice to Reemployed FERS Annuitants

NOTICE TO REEMPLOYED FERS ANNUITANTS

This notice provides you with important information about how reemployment will affect your status as an annuitant, whether you will continue to receive annuity during and after the period of reemployment, and what future retirement benefits may be payable to you on the basis of reemployment.

ANNUITY	Reemployment will cause your annuity to stop if --

STOPS

(1)	You are a disability annuitant whom OPM has found recovered or restored to earning capacity prior to reemployment; or

(2)	You are a disability annuitant who was not disabled for your National Guard Technician position but were awarded disability annuity because you were medically disqualified for continued membership in the National Guard.

Future	When your annuity stops, you have the same status as any other Federal employee employed in

Benefits	an equivalent position with a similar service history. When you again leave Federal service you will be entitled to either an immediate or deferred FERS annuity based on this new separation. Generally, the annuity will be computed on the basis of your service and salary history at the time of the future separation from Federal service.

ANNUITY	If your annuity does not stop under the provisions discussed above, then you will continue to

CONTINUES	receive it while you are working. Your pay will be reduced by the amount of annuity paid for the period you worked. If you do not work full time, the reduction in pay will be adjusted proportionately. However, some pay is not subject to this reduction for annuity. Pay is not reduced for annuity for a period during which you have elected to receive injury compensation benefits in lieu of annuity, or when you receive a lump-sum payment of annual leave on separation. Unless your reemployment is on an intermittent basis, retirement deductions will be withheld from your pay. The retirement deductions are a percentage of your basic pay, > (.8 or 1.3), < before it is reduced for annuity.

Future	Reemployment may increase your retirement and death benefits. As a reemployed annuitant, you can

Benefits	earn either a supplemental annuity or a redetermined annuity. A supplemental annuity is an annuity that is added on to your present annuity. A redetermined annuity is a recomputed annuity that takes the place of your present annuity. If you work as a reemployed annuitant on a full time, continuous basis for at least 1 year, you may be entitled to a supplemental annuity. If you work part time, you must work a proportionately longer period to earn a supplemental annuity. If your reemployment continues for at least 5 years, or the part-time equivalent, you may elect a redetermined annuity. Intermittent service cannot be counted in establishing eligibility for a supplemental or redetermined annuity, and cannot be used in the computation of a supplemental annuity. If you die while reemployed, after establishing eligibility for either a supplemental or redetermined annuity, your surviving spouse may have his or her survivor benefit either increased or recomputed.

(Continued on next page)

Job Aid #2 (Cont.)	Model Notice to Reemployed FERS Annuitants (Cont.)

DISABILITY	The following are important facts that may affect your future retirement benefits if you are a disability

ANNUITANTS	annuitant --

(1)	If you are reemployed on a permanent basis in a position equivalent in grade and pay to the position from which you retired, OPM may find that you have recovered from your disability;

(2)	If you are reemployed subject to medical and physical qualification standards equivalent to those of the position from which you retired, OPM may find that you have recovered from your disability;

(3)	The pay of the position in which you are reemployed, prior to the offset of annuity, will be included as earnings in determining whether the disability annuity will stop due to restoration to earning capacity;

(4)	Receipt of, or continued entitlement to receive, full or partial injury compensation benefits from the Department of Labor's Office of Workers' Compensation during reemployment, when those benefits are based on the same injury or medical condition that is the basis for OPM's award of disability retirement, is conclusive evidence (unless there is contravening medical evidence) that you have not recovered from your disability; and

(5)	If you are age 60 or over your annuity cannot be stopped because of your earnings, and OPM can find that you are recovered only if you make such a request.

EXCEPTIONS	Not all of the above rules apply to all reemployed annuitants. If you are reemployed --

(1)	Under special provisions for positions for which there is exceptional difficulty in recruiting or retaining a qualified employee, or there is a direct threat to life or property, or other unusual circumstances warranting emergency employment;

(2)	On an interim basis, as a consequence of an administrative or judicial body reviewing the grounds for your separation; or

(3)	Under another retirement system for Federal employees

--you should ask your employing agency for information about other rules that may apply to you.

FEDERAL EMPLOYEES HEALTH BENEFITS (FEHB) PROGRAM

ANNUITY	If your annuity stops upon reemployment, your FEHB coverage as an annuitant stops, too. If your

STOPS	appointment is one that gives you eligibility for FEHB converge, you can enroll in FEHB when you are reemployed.

ANNUITY	If your annuity continues after you are reemployed, your FEHB coverage as an annuitant continues and

CONTINUES	withholding continues to be made from your annuity payment.

(Continued on next page)

Job Aid #2 (Cont.)

FEDERAL EMPLOYEES GROUP LIFE INSURANCE (FEGLI) PROGRAM

ANNUITY	If your annuity stops upon reemployment, your insurance as an annuitant stops without a right to convert

STOPS	to an individual policy. You acquire life insurance coverage as an employee under the same conditions as any other employee who is rehired in the Federal service. For details, ask your prospective employing office for the publication RI 76-21, Federal Employees' Group Life Insurance, which describes the FEGLI Program.

ANNUITY	If your annuity continues after you are reemployed, you retain the life insurance you have as a retiree;

CONTINUES	however, if the type of appointment you have makes you eligible for FEGLI coverage as an employee, Basic Life insurance, the Standard Optional insurance, and the Family Optional insurance are suspended. They will be resumed at the same rate when the reemployment ends, except for any applicable reductions that normally begin at age 65. During your reemployment, you will have Basic Life, Standard Option, and Family Option as an employee (including Accidental Death and Dismemberment coverage, where applicable) and withholding will be made from your pay. Additional Optional insurance, if you have it, will continue to be withheld from your annuity payment unless you request that it also be suspended so that you can have Additional Optional insurance as an employee. If you choose to have Additional Optional insurance as an employee, you will be subject to the same conditions as other employees who are rehired. Ask your prospective employing office for the publication RI 76-21, Federal Employees' Group Life Insurance, which describes the FEGLI Program.

If you die during the period of reemployment, your survivor will receive either the amount of Basic Life insurance you had as an employee or the amount of the suspended Basic Life you had an annuitant, whichever is larger. If you have Standard Optional and Family Optional insurance, the amount you have as an employee is the amount payable if you die as a reemployed annuitant. If you have Additional Optional insurance as an employee rather than as an annuitant, the amount you have as an employee is the amount payable if you die as a reemployed annuitant. If you had Additional Optional as an annuitant, that is the amount payable.

NOTE:	If you retire and are reemployed under a temporary appointment without a break in service or a break in service of 3 days or less, you are eligible for FEGLI coverage as an employee. If the break is service before the temporary appointment begins is more than 3 days, you are not generally eligible for FEGLI converge as an employee.

CAUTION:	Any waiver or declination of insurance you file as a reemployed annuitant will affect your suspended life insurance as an annuitant as well as the coverage you have as an employee.

When you leave the reemployment, you can keep insurance you acquired because of the reemployment if:

•	You qualify for a supplemental annuity or you acquire a new annuity right and

•	You have had the insurance (or number of multiples, in the case of Additional Optional insurance) as an employee (including the time as a reemployed annuitant) for at least the 5 years of service immediately preceding your separation from the reemployment (or for all periods of service during which you were eligible for the insurance, if less than 5 years).

If you keep insurance you acquired during the reemployment, the suspended insurance of the same type terminates.

Job Aid #3	Model Request for Annuitant Information

[Name and Address of Annuitant]

Dear M	:

Congratulations on being selected for appointment with [name of agency] as [title of position]. Before appointment, and as a condition of reemployment, you must provide us with the following information--

(1)	Do you now receive an annuity from the U.S. Office of Personnel Management (OPM)?

[ ] YES [ ] NO

(2)	What is your claim number? CSA

(3)	What is the gross monthly amount of annuity (the amount before deductions for taxes, insurance, etc.) you are now receiving? $	.

(Please attach a copy of the latest document you have received from OPM showing the gross amount of annuity.)

(4)	Are you a disability annuitant? [ ] YES [ ] NO

(5)	If the answer to question 4 is yes, has OPM found you recovered from your disability, or restored to earning capacity? [ ] YES [ ] NO

(Please attach a copy of the OPM decision that you are either recovered or restored to earning capacity.)

(6)	If you are a CSRS annuitant, was your retirement based on an involuntary separation, not for charges of misconduct or delinquency. [ ] YES [ ] NO

Please answer the questions above, and attach copies of the requested documents, if applicable. Return this request and the requested documents to me as soon as possible. Without the requested information, we cannot complete the appointment process.

Sincerely,

Office of Personnel

Job Aid #4	Memorandum to Agency Payroll Office: Notification of Retirement Deductions to be Withheld from Pay

MEMORANDUM TO AGENCY PAYROLL OFFICE

NOTIFICATION OF RETIREMENT DEDUCTIONS TO BE WITHHELD FROM PAY

"I,	,

(Reemployed Annuitant's Full Name)

(employee number)

elect to have Civil Service Retirement deductions withheld from my pay during reemployment. I understand my election is irrevocable as long as I am employed without a break in service."

Signed:

Reemployed Annuitant

Date

Job Aid #5	Notification of Reemployment of Annuitant

NOTIFICATION OF REEMPLOYMENT OF AN ANNUITANT

OPM needs this information to determine continued eligibility for annuity.

The agency must complete this form and mail it, along with a copy of the Standard Form 50, Notification of Personnel Action, or agency equivalent to.

Office of Personnel Management

Retirement Operations Center

Post Office Box 45

Boyers, PA 16017

Retirement Claim Number: ____________________

1.	Name of

Annuitant:	_____________________________________________________

(Last, First, Middle)

2.	Date of Birth:	_____________________________________________________

3.	Social Security Number:	_______________-____________________-________________

4.	Type of Appointment:	_____________________________________________________

5.	Date of Appointment:	_____________________________________________________

(Month, Day, Year)

6.	What deductions for life insurance, if any, are being withheld from the annuity: ____None

__________Basic __________Option A _________Option B _________Option C

7.	Was this appointment granted to provide interim relief pending further judicial or administrative review of an agency adverse action, under the provisions of 5 CFR § 772.102?

[ ] YES [ ] NO

For Local Reproduction

(Continued on next page)

Job Aid #5 (Cont.)	Notification of Reemployment of An Annuitant (Cont.)

Complete items 8 through 10 below only if subject is a disability annuitant.

8.	Position Description:

9.	Pay System/Grade:

10.	List Attached Medical Documentation:

11.	Agency Certification:

I certify that the information provided above is correct.

(Printed Name)	(Signature)

(Position Title/Grade)	(Date)

(Agency Address)

(Telephone Number)

For Local Reproduction

Page 2

Job Aid #6 Supplemental Annuity Computation Worksheets

Supplemental Annuity Computation Worksheets

Instructions:

1.	Complete the appropriate parts of the worksheet as indicated.

Survivor No Survivor Full Time Only Some Part-Time Full Time Only Some Part-Time CSRS Annuitant, does not elect FERS I, III, V, VII, VIII I, III, V,

VII, VIII I, III, V, VII I, III, V, VII CSRS Annuitant, elects FERS I, III, IV, V, VI, VII, VIII I, II, III, IV, V, VI, VII, VIII I, III, IV, V, VI, VII I, II, III, IV, V, VI, VII FERS Annuitant II, IV, VI, VII, VIII II, IV, VI, VII, VIII II, IV, VI, VII II, IV, VI, VII

For Local Reproduction

(Continued on next page)

Job #6 (Cont.)

PART I CSRS Average Salary

Columns

A	=	Beginning date of each employment period and beginning dates of each pay change

B	=	The last date at each rate of pay ending with the final date of separation

C	=	The salary rate in effect as of the date in A*

D	=	Total time at rate of pay

E	=	Time factor for each rate of pay (See section 100.C1.1-2, Chart 1)

F	=	Salary earned at each rate of pay (C x E)

A

FROM

B

TO	C

ANNUAL

BASIC

PAY	D

TOTAL

TIME	E

TIME

FACTORS	F

SALARY

EARNED

(C x E)	YR	MO	DAY	YR	MO	DAY	YRS	MOS	DAYS	TOTALS

$ ÷ = $

Total Salary Earned Total Time Factors Average Salary

*Reduced salary for part-time service.

Job Aid #6 (Cont.)

PART II FERS Average Salary

Columns

A	=	Beginning date of each employment period and beginning dates of each pay change

B	=	The last date at each rate of pay ending with the final date of separation

C	=	The salary rate in effect as of the date in A*

D	=	Total time at rate of pay

E	=	Time factor for each rate of pay (See section 100.C1.1-2, Chart 1)

F	=	Salary earned at each rate of pay (C x E)

A

FROM

B

TO	C

ANNUAL

BASIC

PAY	D

TOTAL

TIME	E

TIME

FACTORS	F

SALARY

EARNED

(C x E)	YR	MO	DAY	YR	MO	DAY	YRS	MOS	DAYS	TOTALS

$ ÷ = $

Total Salary Earned Total Time Factors Average Salary

*Full-time equivalent salary for part-time service.

Job Aid #6 (Cont.)

PART III Total CSRS Service as a Reemployed Annuitant

A	B	C	D

(Do not list noncreditable

periods of service)	STARTING

YR-MO-DY	ENDING

YR-MO-DY	COVERED

NONDEDUCTION	YRS	MOS	DAYS	TOTAL	UNUSED SICK LEAVE *	TOTAL CREDITABLE SERVICE	TOTAL SERVICE FOR COMPUTATION PURPOSES

PART IV Total FERS Service as a Reemployed Annuitant

A	B	C	D

(Do not list noncreditable

periods of service)	STARTING

YR-MO-DY	ENDING

YR-MO-DY	COVERED

YRS	MOS	DAYS	TOTAL CREDITABLE SERVICE	TOTAL SERVICE FOR COMPUTATION PURPOSES

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only.

Job Aid #6 (Cont.)

PART V CSRS Service Factor

Description	Years	Months	Service

Factor Total CSRS Service and Unused Sick Leave Credited in Original Annuity or Prior Supplemental Annuities* Plus Total CSRS Service for This Supplemental Annuity (From PART III) Equals Total CSRS Service ** Less Total CSRS Service and Unused Sick Leave Credited in Original Annuity or Prior Supplemental Annuities ** Equals Total CSRS Service Credited in Supplemental Annuity, and Service Factor

*Use Job Aid #3 to obtain this information from OPM.

**From Chart 3, Section 100C1.2, Charts

PART VI FERS Service Factor

Years	Months Service Factor Total FERS Service (From PART IV) and Service Factor* Part-Time Service Adjustment: Total Days Worked During Reemployed Annuitant Service Credited in this Supplemental Annuity Divided by 260, Equals Divided by Total Time Factor

(From PART II) Equals Part-Time Service Adjustment Factor x ** Result Step 1 Times Result Step 6 Equals Adjusted FERS Service Factor

*From Chart 4 of Section 100C.1-2, Charts.

**Where no part-time service is involved, this factor should equal 1.

Job Aid #6 (Cont.)

PART VII Supplemental Annuity Computation

Step CSRS FERS Average Salary Times Service Factor Equals Unreduced Annual Annuity Age Reduction Factor Subtotal Less 10 Percent of Unpaid Pre-October 1, 1982 Deposit Subtotal CSRS and FERS Annual Total Survivor Reduction of 10 Percent, if Applicable x .90 Annual Supplemental Annuity Divided by Twelve, and Rounded Down, Equals Monthly Supplemental Annuity

PART VIII Survivor Annuity Increase

Survivor Annuity Increase CSRS and FERS Annual Supplemental Annuity (From PART VII) Times Factor (.045833 if CSRS; .041667 if FERS) Monthly Survivor Annuity Adjustment (Rounded Down)

Job Aid #7

Agency Letter of Request to OPM for CSRS Service Credited in Current Annuity

Office of Personnel Management

Retirement Operations Center

Boyers, PA 10017

Name

CSA

The above named annuitant has been reemployed by this agency and has requested an estimate of the amount of supplemental annuity payable to him/her on separation. In order to make that computation, we need to know the amount of CSRS service credited in his/her current annuity.

Please provide us with that information as soon as possible.

Name

Address

The amount of CSRS service credited in this individual's annuity is:

Years	Months

Retirement Operations Center

Boyers, PA 16017

Reemployed Annuitants,	CSRS

Chapter 100

Job Aid #8	Reemployment After CSRS Retirement

Basis for Retirement Type of Appointment1 Annuity During Reemployment Salary Deductions During Reemployment Annuity After Reemployment Ends Optional, including Early Voluntary

Mandatory2 Any Type

(no retirement deductions automatically withheld unless elects to join FERS) Continued without interruption Amount of annuity allocable to reemployment (salary reduced by amount of annuity)3

If reemployed part-time, salary is reduced by a percentage of annuity proportional to the part-time schedule.

If reemployed in CSRS-Offset position, FICA withheld but only for salary remaining after reduction for amount of annuity.8

Reemployed annuitant may also elect to have retirement deductions withheld from his salary to avoid having to pay a deposit later to credit reemployed service. Continues with a supplemental annuity payable if final period of reemployment consists of at least 1 year of continuous full-time service, or continuous part-time service that is equivalent to 1 year full-time service.4

May elect to have entire annuity recomputed if at least 5 years of service (or part-time service that is equivalent to 5 years of full-time service is completed).

May qualify for annuity redetermination (new annuity) right based on law at time of subsequent separation. Disability (Not found recovered or restored to earning capacity) Any Type (no retirement deductions automatically withheld, unless elects to join FERS) Continued without interruption, unless later found recovered or restored to earning capacity.6 Discontinued Service

(Involuntary

Separation) Not subject to retirement coverage (no retirement deductions automatically withheld, unless elects to join FERS) Continued without interruption Subject to retirement coverage (retirement deductions withheld)	Terminated from day of reemployment3 Applicable retirement deductions from salary:

Full CSRS employee = 7 or 7 1/2%

CSRS Offset = FICA tax plus the difference between 7 or 7 1/2% and FICA tax.8 Disability (already found recovered or restored to earning capacity)6 Subject to retirement coverage (retirement deductions withheld)7 Terminated from day of reemployment Not subject to retirement coverage (no retirement deductions withheld) Discontinued from day of reemployment FICA tax8 May be restored (same rate) if reemployed annuitant is under age 62 and other conditions are met.7

See reverse side for footnotes.

CSRS and FERS Handbook	August, 1996

Reemployed Annuitants	CSRS

Chapter 100

Job Aid #8 (Cont.)

1.	A CSRS annuitant reemployed after a break in service of more than 3 days and in a position not excluded from FERS, has a 6-month opportunity to elect to join FERS.

2.	This applies to certain employees covered under special provisions of the retirement law such as law enforcement personnel or air traffic controllers.

3.	PL 101-509 (11-5-90) allows the exemption of certain reemployed annuitants from requirements for annuity termination or offset of salary by amount of annuity, if employee is (1) in a position for which there is an "exceptional difficulty in recruiting or retaining a qualified employee" or (2) serving on a temporary basis in emergency situations involving a "direct threat to life or property or other unusual circumstances." OPM's Career Entry Group is responsible for acting upon agency requests for waivers and answering any inquiries related to administration of the waiver authority.

Such an employee receives full salary and annuity, but does not receive credit for the reemployed service toward either a supplemental or redetermined annuity.

4.	All deposit service after 10-1-82 must be paid in order for it to be included in the supplemental computation. Also, if reemployment is under another retirement system for Federal or D.C. Government employees, no supplemental annuity is payable.

5.	This assumes that the employing agency determined that Social Security coverage applied, consistent with IRS guidance.

6.	If a disability retiree is under age 60 and determined to be medically recovered or restored to earning capacity, annuity payments are continued for 1 year following recovery or 6 months following year in which found restored to earning capacity. The payments stop, however, if the person is reemployed in the Federal service during that temporary period of continuation. If the person was found recovered on the basis of employability (that is, under age 60 and reemployed in a permanent position with a salary equal to or greater than the current position from which retired), the annuity stops when this determination is made. (A person age 60 or over may be found recovered only at his or her request.)

7.	A disability annuity cannot be reinstated if (1) the person is age 62 or over, or (2) was reemployed in a position subject to the retirement law for at least 1 year during the 2-year period preceding separation, or (3) elected to transfer to FERS. If these exceptions do not apply, disability annuity may be reinstated under the following conditions:

a.	If annuity stopped because recovery from disability was based on medical evidence, it may be reinstated if current medical evidence shows that the medical condition for which retiree has recurred and has worsened since the finding of recovery and the person is not restored to earning capacity.

b.	If annuity stopped because person was found restored to earning capacity, it may be reinstated if the annuitant earns less than 80 percent of the current pay of the position from which retired during a calendar year and current medical evidence shows that the person is still disabled due to the same medical condition for which retired.

c.	If annuity stopped because person was found recovered on the basis of Federal employment, the person may apply for reinstatement if separated within 1 year from the date of reemployment due to inability to perform due to the same medical condition that caused the disability retirement and the person is not restored to earning capacity.

8.	In general, a person who originally retired under CSRS Offset will be reemployed as a CSRS-Offset employee. If the person originally retired under CSRS, the following applies upon reemployment.

If entitlement to annuity continues during reemployment, he or she is reemployed as a CSRS employee.

If entitlement to annuity terminates and the person is reemployed after a break of less than a year, he or she is reemployed under CSRS (the position is excluded from Social Security coverage).

If entitlement to annuity terminates and the person is reemployed after a break of a year or more, he or she is reemployed under CSRS-Offset rules.

For more information on the effect of reemployment on annuity, health benefit, and life insurance coverage, consult your Agency Retirement Counselor.

Caution: Personnelists should be aware that there are differences between the rules for reemployment of FERS employees and the above rules for reemployment of CSRS employees.

August, 1996	CSRS and FERS Handbook

FERS	Reemployed Annuitants

Chapter 100

Job Aid #9	Reemployment After FERS Retirement (for persons reemployed after 1-8-88)

Basis for Retirement* Annuity During Reemployment Salary Deductions During Reemployment Annuity After Reemployment Ends Optional

Continued without interruption

Amount of annuity allocable to reemployment (Salary reduced by amount of annuity)2

If reemployed part-time, salary is reduced by a percentage of annuity proportional to the part-time schedule.

FERS retirement deductions and FICA are normally withheld, unless employed on intermittent basis. If excluded from FERS,3 only FICA is withheld.4

Continues with a supplemental annuity payable if final period of reemployment consists of at least 1 year of continuous full-time service, or continuous part-time service that is equivalent to 1 year full-time service.5

If you complete at least 5 years of service (or part-time service that is equivalent to 5 years of full-time service), you may elect to have your entire annuity recomputed. Discontinues Service

(Involuntary Separation)

Mandatory1

Disability (Not found recovered or restored to earning capacity) Continued without interruption, unless later found recovered or restored to earning capacity6

Disability (already found recovered or restored to earning capacity)6

Terminated from day of reemployment Applicable retirement deductions from salary:

FERS retirement deductions and/or FICA are withheld if the appointment conveys FERS coverage. Otherwise, FICA only. Redetermined (new annuity right based on Law at time of subsequent separation) if reemployment was in a position covered by FERS.

Restored (same rate) if reemployment was in a noncovered position and other conditions are met.

CSRS and FERS Handbook	August, 1996

Job Aid #9 (Cont.)

1.	This applies only to certain employees covered under special provisions of the retirement law such as law enforcement personnel or air traffic controllers.

2.	PL 101-509 (11-5-90) allows the exemption of certain reemployed annuitants from requirements for annuity termination or offset of salary by amount of annuity, if employee is (1) in a position for which there is an "exceptional difficulty in recruiting or retaining a qualified employee" or (2) serving on a temporary basis in emergency situations involving a "direct threat to life or property or other unusual circumstances." OPM's Career Entry Group is responsible for acting upon agency requests for waivers and answering any inquiries related to administration of the waiver authority.

Such an employee receives full salary and annuity, but does not receive credit for the reemployed service toward either a supplemental or redetermined annuity.

3.	FERS deductions are not withheld from pay if the new appointment is intermittent, or as a Justice or Judge, or as an employee subject to another retirement system for government employees.

4.	This assumes that the employment is under Social Security, which is for determination by the employing agency.

5.	If reemployment is under another retirement system for Federal or DC Government, no supplemental annuity is earned.

6.	If a disability retiree is under age 60 and determined to be medically recovered or restored to earning capacity, annuity payments are continued for 1 year following recovery of 6 months following year in which restored to earning capacity. The payments stop, however, if the person is reemployed in the Federal service during that temporary period of continuation. If the person was found recovered on the basis of employability (that is, under age 60 and reemployed in a permanent position with a salary equal to or greater than the current position from which retired), the annuity stops when this determination is made. (A person age 60 or over may be found recovered only at his or her request.)

7.	A disability annuity cannot be reinstated if (1) the person is age 62 or over, or (2) was reemployed in a position subject to the retirement law. If these exceptions do not apply, disability annuity may be reinstated under the following conditions:

a.	If annuity stopped because recovery from disability was based on medical evidence, it may be reinstated if current medical evidence shows that the medical condition for which retiree has recurred and has worsened since the finding of recovery and the person is not restored to earning capacity.

b.	If annuity stopped because person was found restored to earning capacity, it may be reinstated if the annuitant earns less than 80 percent of the current pay of the position from which retired during a calendar year and current medical evidence shows that the person is still disabled due to the same medical condition for which retired.

*NOTE:	If an individual is reemployed before his/her annuity commences, she/he is not considered to be a "reemployed annuitant."

Caution: You should be aware that there are differences between the rules for reemployment of CSRS employees and the above rules for reemployment of FERS employees.

August, 1996	CSRS and FERS Handbook

Section 100C1.1-2 Charts

Chart 1. -- 360 Day Factor Chart

Chart 2. -- Sick Leave Chart 2087 Hours

Chart 3. -- CSRS General Formula Computation Chart

Chart 4. -- For Computing Basic Annuity -- FERS 1 Percent Accrual Factor

CSRS	Reemployed Annuitants	FERS

Chapter 100

Section 100C1.1-2	Chart 1

360 DAY FACTOR CHART

(To Complete Factor, Place Number of Full Years Ahead of Decimal Point)

Number

of Days	1 Day

and up	1 Month

and up	2 Months

and up	3 Months

and up	4 Months

and up	5 Months

and up	6 Months

and up	7 Months

and up	8 Months

and up	9 Months

and up	10 Months

and up	11 Months

and up	0

1

2

3

4	---

0.002778

0.005556

0.008333

0.011111 0.083333

0.086111

0.088889

0.091667

0.094444 0.166667

0.169444

0.172222

0.175000

0.177778 0.250000

0.252778

0.255556

0.258333

0.261111 0.333333

0.336111

0.338889

0.34166 7

0.344444 0.416667

0.419444

0.422222

0.425000

0.427778 0.500000

0.502778

0.505556

0.508333

0.511111 0.583333

0.586111

0.588889

0.591667

0.594444 0.666667

0.669444

0.672222

0.675000

0.677778 0.750000

0.752778

0.755556

0.758333

0.761111 0.833333

0.836111

0.838889

0.841667

0.844444 0.916667

0.919444

0.922222

0.925000

0.927778	5

6

7

8

9 0.013889

0.016667

0.019444

0.022222

0.025000 0.097222

0.100000

0.102778

0.105556

0.108333 0.180556

0.183333

0.186111

0.188889

0.191667 0.263889

0.266667

0.269444

0.272222

0.275000 0.347222

0.350000

0.352778

0.355556

0.358333 0.430556

0.433333

0.436111

0.438889

0.441667 0.513889

0.516667

0.519444

0.522222

0.525000 0.597222

0.600000

0.602778

0.605556

0.608333 0.680556

0.683333

0.686111

0.688889

0.691667 0.763889

0.766667

0.769444

0.772222

0.775000 0.847222

0.850000

0.852778

0.855556

0.858333 0.930556

0.933333

0.936111

0.938889

0.941667	10

11

12

13

14 0.027778

0.030556

0.033333

0.036111

0.038889 0.111111

0.113889

0.116667

0.119444

0.122222 0.194444

0.197222

0.200000

0.202778

0.205556 0.277778

0.280556

0.283333

0.286111

0.288889 0.361111

0.363889

0.366667

0.369444

0.372222 0.444444

0.447222

0.450000

0.452778

0.455556 0.527778

0.530556

0.533333

0.536111

0.538889 0.611111

0.613889

0.616667

0.619444

0.622222 0.694444

0.697222

0.700000

0.702778

0.705556 0.777778

0.780556

0.783333

0.786111

0.788889 0.861111

0.863889

0.866667

0.869444

0.872222 0.944444

0.947222

0.950000

0.952778

0.955556	15

16

17

18

19 0.041667

0.044444

0.047222

0.050000

0.052778 0.125000

0.107778

0.130556

0.133333

0.136111 0.208333

0.211111

0.213889

0.216667

0.219444 0.291667

0.294444

0.297222

0.300000

0.302773 0.375000

0.377778

0.380556

0.383333

0.386111 0.458333

0.461111

0.463889

0.466667

0.469444 0.541667

0.544444

0.547222

0.550000

0.552778 0.625000

0.627778

0.630556

0.633333

0.636111 0.708333

0.711111

0.713889

0.716667

0.719444 0.791667

0.794444

0.797222

0.800000

0.802778 0.875000

0.877778

0.880556

0.883333

0.886111 0.958333

0.961111

0.963889

0.966667

0.969444	20

21

22

23

24 0.055556

0.058333

0.061111

0.063889

0.066667 0.138889

0.141667

0.144444

0.147222

0.150000 0.222222

0.225000

0.227778

0.230556

0.233333 0.305556

0.308333

0.311111

0.313889

0.316667 0.388889

0.391667

0.394444

0.397222

0.400000 0.472222

0.475000

0.477778

0.480556

0.483333 0.055556

0.558333

0.561111

0.563889

0.566667 0.638889

0.641667

0.644444

0.647222

0.650000 0.722222

0.725000

0.727778

0.730556

0.733333 0.805556

0.808333

0.811111

0.813889

0.816667 0.888889

0.891667

0.894444

0.897222

0.900000 0.972222

0.975000

0.977778

0.980556

0.983333	25

26

27

28

29 0.069444

0.072222

0.075000

0.077778

0.080556 0.152778

0.155556

0.158333

0.161111

0.163889 0.236111

0.238889

0.241667

0.244444

0.247222 0.319444

0.322222

0.325000

0.327778

0.330556 0.402778

0.405556

0.408333

0.411111

0.413889 0.486111

0.488889

0.491667

0.494444

0.497222 0.569444

0.572222

0.575000

0.577778

0.580556 0.652778

0.655556

0.658333

0.661111

0.663889 0.736111

0.738889

0.741667

0.744444

0.747222 0.819444

0.822222

0.825000

0.827778

0.830556 0.902778

0.905556

0.908333

0.911111

0.913889 0.986111

0.988889

0.991667

0.994444

0.997222

CSRS and FERS Handbook	August, 1996

CSRS	Reemployed Annuitants	FERS

Chapter 100

Section 100C1.1-2	Chart 2

SICK LEAVE CHART 2087 HOURS

Chart for Obtaining Number of Days/Months When 2087 Hours Constitutes Yearly Basis

DAYS 1 Day

and up 1 Month

and up 2 Months

and up 3 Months

and up 4 Months

and up 5 Months

and up 6 Months

and up 7 Months

and up 8 Months

and up 9 Months

and up 10 Months

and up 11 Months

and up 0

1

2

3

4

5 0

6

12

17

23

29 174

180

186

191

197

203 348

354

359

365

371

377 522

528

533

539

545

551 696

701

707

713

719

725 870

875

881

887

893

899 1044

1049

1055

1061

1067

1072 1217

1223

1229

1235

1241

1246 1391

1397

1403

1409

1415

1420 1565

1571

1577

1583

1588

1594 1739

1745

1751

1757

1762

1768 1913

1919

1925

1930

1936

1942 6

7

8

9

10 35

41

46

52

58 209

214

220

226

232 383

388

394

400

406 557

562

568

574

580 730

736

742

748

754 904

910

916

922

928 1078

1084

1090

1096

1101 1252

1258

1264

1270

1275 1426

1432

1438

1444

1449 1600

1606

1612

1617

1623 1774

1780

1786

1791

1797 1948

1954

1959

1965

1971 11

12

13

14

15 64

70

75

81

87 238

243

249

255

261 412

417

423

429

435 586

591

597

603

609 759

765

771

777

783 933

939

945

951

957 1107

1113

1119

1125

1130 1281

1287

1293

1299

1304 1455

1461

1467

1472

1478 1629

1635

1641

1646

1652 1803

1809

1815

1820

1826 1977

1983

1988

1994

2000 16

17

18

19

20 93

99

104

110

116 267

272

278

284

290 441

446

452

458

464 615

520

626

632

638 788

794

800

806

812 962

968

974

980

986 1136

1142

1148

1154

1159 1310

1316

1322

1328

1333 1484

1490

1496

1501

1507 1658

1664

1670

1675

1681 1832

1838

1844

1849

1855 2006

2012

2017

2023

2029 21

22

23

24

25 122

128

133

139

146 296

301

307

313

319 470

475

481

487

493 643

649

655

661

667 817

823

829

835

841 991

997

1003

1009

1015 1165

1171

1177

1183

1188 1339

1345

1351

1357

1362 1513

1519

1525

1530

1536 1687

1693

1699

1704

1710 1861

1867

1873

1878

1884 2035

2041

2046

2052

2058 26

27

28

29 151

157

162

168 325

330

336

342 499

504

510

516 672

678

684

690 846

852

858

864 1020

1026

1032

1038 1194

1200

1206

1212 1368

1374

1380

1386 1542

1548

1554

1559 1716

1722

1728

1733 1890

1896

1901

1907 2064

2070

2075

2081

August, 1996	CSRS and FERS Handbook

CSRS	Reemployed Annuitants

Chapter 100

Section 100C1.1-2

Chart 3

CSRS GENERAL FORMULA COMPUTATION CHART

For Computing Basic Annuity Where High-3 Average Pay is $5,000 or More

Years of Service 0 Month 1 Month 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 Months 10 Months 11 Months 5_ _ _ _ _ _ _ _ _ _

6_ _ _ _ _ _ _ _ _ _

7_ _ _ _ _ _ _ _ _ _

8_ _ _ _ _ _ _ _ _ _

9_ _ _ _ _ _ _ _ _ _ 0.075000

.092500

.110000

.127500

.145000 0.076458

.093958

.111458

.128958

.146458 0.077917

.095417

.112917

.130417

.147917 0.079375

.096875

.114375

.131875

.149375 0.080833

.098333

.115833

.133333

.150833 0.082292

.099792

.117292

.134792

.152292 0.083750

.101250

.118750

.136250

.153750 0.085208

.102708

.120208

.137708

.155208 0.086667

.104167

.121667

.139167

.156667 0.088125

.105625

.123125

.140625

.158125 0.089583

.107083

.124583

.142083

.159583 0.091042

.108542

.126042

.143542

.161042 10 _ _ _ _ _ _ _ _ _

11 _ _ _ _ _ _ _ _ _

12 _ _ _ _ _ _ _ _ _

13 _ _ _ _ _ _ _ _ _

14 _ _ _ _ _ _ _ _ _ .162500

.182500

.202500

.222500

.242500 .164167

.184167

.204167

.224167

.244167 .165833

.185833

.205833

.225833

.245833 .167500

.187500

.207500

.227500

.247500 .169167

.189167

.209167

.229167

.249167 .170833

.190833

.210833

.230833

.250833 .172500

.192500

.212500

.232500

.252500 .174167

.194167

.214167

.234167

.254167 .175833

.195833

.215833

.235833

.255833 .177500

.197500

.217500

.237500

.257500 .179167

.199167

.219167

.239167

.259167 .180833

.200833

.220833

.240833

.260833 15 _ _ _ _ _ _ _ _ _

16 _ _ _ _ _ _ _ _ _

17 _ _ _ _ _ _ _ _ _

18 _ _ _ _ _ _ _ _ _

19 _ _ _ _ _ _ _ _ _ .262500

.282500

.302500

.322500

.342500 .264167

.284167

.304167

.324167

.344167 .265833

.285833

.305833

.325833

.345833 .267500

.287500

.307500

.327500

.347500 .269167

.289167

.309167

.329167

.349167 .270833

.290833

.310833

.330833

.350833 .272500

.292500

.312500

.332500

.352500 .274167

.294167

.314167

.334167

.354167 .275833

.295833

.315833

.335833

.355833 .277500

.297500

.317500

.337500

.357500 .279167

.299167

.319167

.339167

.359167 .280833

.300833

.320833

.340833

.360833 20 _ _ _ _ _ _ _ _ _

21 _ _ _ _ _ _ _ _ _

22 _ _ _ _ _ _ _ _ _

23 _ _ _ _ _ _ _ _ _

24 _ _ _ _ _ _ _ _ _ .362500

.382500

.402500

.422500

.442500 .364167

.384167

.404167

.424167

.444167 .365833

.385833

.405833

.425833

.445833 .367500

.387500

.407500

.427500

.447500 .369167

.389167

.409167

.429167

.449167 .370833

.390833

.410833

.430833

.450833 .372500

.392500

.412500

.432500

.452500 .374167

.394167

.414167

.434167

.454167 .375833

.395833

.415833

.435833

.455833 .377500

.397500

.417500

.437500

.457500 .379167

.399167

.419167

.439167

.459167 .380833

.400833

.420833

.440833

.460833 25 _ _ _ _ _ _ _ _ _

26 _ _ _ _ _ _ _ _ _

27 _ _ _ _ _ _ _ _ _

28 _ _ _ _ _ _ _ _ _

29 _ _ _ _ _ _ _ _ _ .462500

.482500

.502500

.522500

.542500 .464167

.484167

.504167

.524167

.544167 .465833

.485833

.505833

.525833

.545833 .467500

.487500

.507500

.527500

.547500 .469167

.489167

.509167

.529167

.549167 .470833

.490833

.510833

.530833

.550833 .472500

.492500

.512500

.532500

.552500 .474167

.494167

.514167

.534167

.554167 .475833

.495833

.515833

.535833

.555833 .477500

.497500

.517500

.537500

.557500 .479167

.499167

.519167

.539167

.559167 .480833

.500833

.520833

.540833

.560833 30 _ _ _ _ _ _ _ _ _

31 _ _ _ _ _ _ _ _ _

32 _ _ _ _ _ _ _ _ _

33 _ _ _ _ _ _ _ _ _

34 _ _ _ _ _ _ _ _ _ .562500

.582500

.602500

.622500

.642500 .564167

.584167

.604167

.624167

.644167 .565833

.585833

.605833

.625833

.645833 .567500

.587500

.607500

.627500

.647500 .569167

.589167

.609167

.629167

.649167 .570833

.590833

.610833

.630833

.650833 .572500

.592500

.612500

.632500

.652500 .574167

.594167

.614167

.634167

.0654167 .575833

.595833

.615833

.635833

.655833 .577500

.597500

.617500

.637500

.657500 .579167

.599167

.619167

.639167

.659167 .580833

.600833

.620833

.640833

.660833 35 _ _ _ _ _ _ _ _ _

36 _ _ _ _ _ _ _ _ _

37 _ _ _ _ _ _ _ _ _

38 _ _ _ _ _ _ _ _ _

39 _ _ _ _ _ _ _ _ _ .662500

.682500

.702500

.722500

.742500 .664167

.684167

.704167

.724167

.744167 .665833

.685833

.705833

.725833

.745833 .667500

.687500

.707500

.727500

.747500 .669167

.689167

.709167

.729167

.749167 .670833

.690833

.710833

.730833

.750833 .672500

.692500

.712500

.732500

.752500 .674167

.694167

.714167

.734167

.754167 .675833

.695833

.715833

.735833

.755833 .677500

.697500

.717500

.737500

.757500 .679167

.699167

.719167

.739167

.759167 .680833

.700833

.720833

.740833

.760833 40 _ _ _ _ _ _ _ _ _

41 _ _ _ _ _ _ _ _ _ .762500

.782500 .764167

.784167 .765833

.785833 .767500

.787500 .769167

.789167 .770833

.790833 .772500

.792500 .774167

.794167 .775833

.795833 .777500

.797500 .779167

.799167 .780833

1 80%

To obtain the basic annuity, multiply the high-3 average pay by factor indicated under years and months of service

1 Annuity in excess of 80 percent that is produced by credit for unused sick leave is payable.

CSRS and FERS Handbook	August, 1996

Reemployed Annuitants, Chapter 100	FERS

Section 100C1.1-2	Chart 4

FOR COMPUTING BASIC ANNUITY - FERS 1% ACCRUAL FACTOR

To obtain the basic annuity, multiply the "High-3" average salary by the factor indicated under applicable years and months of service.

Years of

Service

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

0 Month

0.010000

0.020000

0.030000

0.040000

0.050000

0.060000

0.070000

0.080000

0.090000

0.100000

0.110000

0.120000

0.130000

0.140000

0.150000

0.160000

0.170000

0.180000

0.190000

0.200000

0.210000

0.220000

0.230000

0.240000

0.250000

0.260000

0.270000

0.280000

0.290000

0.300000

0.310000

0.320000

0.330000

0.340000

0.350000

0.360000

0.370000

0.380000

0.390000

0.400000

1 Month

0.010833

0.020833

0.030833

0.040833

0.050833

0.060833

0.070833

0.080833

0.090833

0.100833

0.110833

0.120833

0.130833

0.140833

0.150833

0.160833

0.170833

0.180833

0.190833

0.200833

0.210833

0.220833

0.230833

0.240833

0.250833

0.260833

0.270833

0.280833

0.290833

0.300833

0.310833

0.320833

0.330833

0.340833

0.350833

0.360833

0.370833

0.380833

0.390833

0.400833

2 Months

0.011667

0.021667

0.031667

0.041667

0.051667

0.061667

0.071667

0.081667

0.091667

0.101667

0.111667

0.121667

0.131667

0.141667

0.151667

0.161667

0.171667

0.181667

0.191667

0.201667

0.211667

0.221667

0.231667

0.241667

0.251667

0.261667

0.271667

0.281667

0.291667

0.301667

0.311667

0.321667

0.331667

0.341667

0.351667

0.361667

0.371667

0.381667

0.391667

0.401667

3 Months

0.012500

0.022500

0.032500

0.042500

0.052500

0.062500

0.072500

0.082500

0.092500

0.102500

0.112500

0.122500

0.132500

0.142500

0.152500

0.162500

0.172500

0.182500

0.192500

0.202500

0.212500

0.222500

0.232500

0.242500

0.252500

0.262500

0.272500

0.282500

0.292500

0.302500

0.312500

0.322500

0.332500

0.342500

0.352500

0.362500

0.372500

0.382500

0.392500

0.402500

4 Months

0.013333

0.023333

0.033333

0.043333

0.053333

0.063333

0.073333

0.083333

0.093333

0.103333

0.113333

0.123333

0.133333

0.143333

0.153333

0.163333

0.173333

0.183333

0.193333

0.203333

0.213333

0.223333

0.233333

0.243333

0.253333

0.263333

0.273333

0.283333

0.293333

0.303333

0.313333

0.323333

0.333333

0.343333

0.353333

0.363333

0.373333

0.383333

0.393333

0.403333

5 Months

0.014167

0.024167

0.034167

0.044167

0.054167

0.064167

0.074167

0.084167

0.094167

0.104167

0.114167

0.124167

0.134167

0.144167

0.154167

0.164167

0.174167

0.184167

0.194167

0.204167

0.214167

0.224167

0.234167

0.244167

0.254167

0.264167

0.274167

0.284167

0.294167

0.304167

0.314167

0.324167

0.334167

0.344167

0.354167

0.364167

0.374167

0.384167

0.394167

0.404167

6 Months

0.015000

0.025000

0.035000

0.045000

0.055000

0.065000

0.075000

0.085000

0.095000

0.105000

0.115000

0.125000

0.135000

0.145000

0.155000

0.165000

0.175000

0.185000

0.195000

0.205000

0.215000

0.225000

0.235000

0.245000

0.255000

0.265000

0.275000

0.285000

0.295000

0.305000

0.315000

0.325000

0.335000

0.345000

0.355000

0.365000

0.375000

0.385000

0.395000

0.405000

7 Months

0.015833

0.025833

0.035833

0.045833

0.055833

0.065833

0.075833

0.085833

0.095833

0.105833

0.115833

0.125833

0.135833

0.145833

0.155833

0.165833

0.175833

0.185833

0.195833

0.205833

0.215833

0.225833

0.235833

0.245833

0.255833

0.265833

0.275833

0.285833

0.295833

0.305833

0.315833

0.325833

0.335833

0.345833

0.355833

0.365833

0.375833

0.385833

0.395833

0.405833

8 Months

0.016667

0.026667

0.036667

0.046667

0.056667

0.066667

0.076667

0.086667

0.096667

0.106667

0.116667

0.126667

0.136667

0.146667

0.156667

0.166667

0.176667

0.186667

0.196667

0.206667

0.216667

0.226667

0.236667

0.246667

0.256667

0.266667

0.276667

0.286667

0.296667

0.306667

0.316667

0.326667

0.336667

0.346667

0.356667

0.366667

0.376667

0.386667

0.396667

0.406667

9 Months

0.017500

0.027500

0.037500

0.047500

0.057500

0.067500

0.077500

0.087500

0.097500

0.107500

0.117500

0.127500

0.137500

0.147500

0.157500

0.167500

0.177500

0.187500

0.197500

0.207500

0.217500

0.227500

0.237500

0.247500

0.257500

0.267500

0.277500

0.287500

0.297500

0.307500

0.317500

0.327500

0.337500

0.347500

0.357000

0.367500

0.377500

0.387500

0.397500

0.407500

10 Months

0.018333

0.028333

0.038333

0.048333

0.058333

0.068333

0.078333

0.088333

0.098333

0.108333

0.118333

0.128333

0.138333

0.148333

0.158333

0.168333

0.178333

0.188333

0.198333

0.208333

0.218333

0.228333

0.238333

0.248333

0.258333

0.268333

0.278333

0.288333

0.298333

0.308333

0.318333

0.328333

0.338333

0.348333

0.358333

0.368333

0.378333

0.388333

0.398333

0.408333

11 Months

0.019167

0.029167

0.039167

0.049167

0.059167

0.069167

0.079167

0.089167

0.099167

0.109167

0.119167

0.129167

0.139167

0.149167

0.159167

0.169167

0.179167

0.189167

0.199167

0.209167

0.219167

0.229167

0.239167

0.249167

0.259167

0.269167

0.279167

0.289167

0.299167

0.309167

0.319167

0.329167

0.339167

0.349167

0.359167

0.369167

0.379167

0.389167

0.399167

0.409167

CSRS and FERS Handbook	August, 1996