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U.S. Office of Personnel Management - Ensuring the Federal Government has an effective civilian workforce

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This page can be found on the web at the following url:
http://www.opm.gov/retire/pubs/bals/2004/04-306attach.asp

Retirement Information & Services

2004 Cost Factors for the CSRS and FERS

CSRS

CATEGORY

COST FACTOR (%)

Regular

25.0

Regular Offset

19.5

Law Enforcement Officers

40.3

Law Enforcement Officers - Offset

35.7

Air Traffic Controllers

33.5

Air traffic Controllers - Offset

28.7

Members of Congress

28.4

Members of Congress - Offset

26.1

Congressional Employees

33.9

Congressional Employees - Offset

28.7


FERS

CATEGORY

COST FACTOR (%)

Regular

12.0

Law Enforcement Officers

25.1

Air Traffic Controllers

24.4

Members of Congress

17.7

Congressional Employees

17.9

Military Reserve Technicians

14.7