CSRS and FERS Handbook for Personnel and Payroll Offices

The U.S. Office of Personnel Management (OPM) has Governmentwide responsibility and oversight for the Civil Service Retirement System (CSRS) and Federal Employees Retirement System (FERS) and related Federal benefits administration functions. These pages contain the CSRS and FERS Handbook for Personnel and Payroll Offices used to advise Federal agencies about various aspects of benefits administration.

This is the April 1998 version of this handbook, which was made available for downloading from this site on May 15, 1998.

• Administrative Chapters
• Coverage Chapters
• Service Credit Chapters
• Contributions Chapters
• Retirement Eligibility Chapters
  (Updated for Enhanced Disability and Survivor Annuity Computations)
• Computation of Benefits Chapters
• Disability Benefits Chapters
  (Updated for Enhanced Disability and Survivor Annuity Computations)
• Death Benefits Chapters
  (Updated for Enhanced Disability and Survivor Annuity Computations)
• Record Keeping Chapters
• Miscellaneous Chapters

Administrative Chapters

• C001 — Administration and General Provisions [254 KB]
• C002 — Cost-of-Living Adjustments [325 KB]
• C003 — Reconsideration and Appeal [74 KB]
• C004 — Debt Collection [247 KB]
• C005 — Court Orders [445 KB]

Coverage Chapters

• C010 — Coverage [1.2 MB]
• C011 — Elections of FERS Coverage [181 KB]
• C012 — Special Coverage Rules [310 KB]

Service Credit Chapter

• C020 — Creditable Civilian Service [331 KB]
• C021 — Service Credit Payments for Civilian Service [465 KB]
• C022 — Creditable Military Service [218 KB]
• C023 — Service Credit Payments for Post-56 Military Service [216 KB]

Contributions Chapters

• C030 — Employee Deductions and Agency Contributions [333 KB]
• C031 — Voluntary Contributions [48 KB]
• C032 — Refunds [401 KB]
• C033 — Return of Excess Contributions
  [195 KB]
• C034 — Designation of Beneficiary [225 KB]

Retirement Eligibility Chapters

• C040 — Planning and Applying for Retirement [993 KB]
• C041 — Voluntary Retirement Based on Age and Service [184 KB]
• C042 — MRA + 10 Retirement [49 KB]
• C043 — Early Voluntary Retirement [140 KB]
• C044 — Discontinued Service Retirement [478 KB]
• C045 — Deferred Retirement [321 KB]
• C046 — Special Retirement Provisions for Law Enforcement Officers, Firefighters, Air Traffic Controllers, and Military Reserve Technicians [201 KB]
  Important Notice: Enhanced Disability and Survivor Annuity Computations [19 KB]

Computation of Benefits Chapters

• C050 — Computation of Annuity Under the General Formula [2.7 MB]
• C051 — Retiree Annuity Supplement [1.2 MB]
• C052 — Survivor Elections [365 KB]
• C053 — Alternative Annuity Elections [602 KB]
• C054 — Special Computation Formulas for Law Enforcement Officers, Firefighters, and Air Traffic Controllers [683 KB]
• C055 — Computation for Part-Time Employees [2.8 MB]

Disability Benefits Chapters

• C060 — Disability Retirement [726 KB]
• C061 — Computation of Disability Retirement Benefits [2.3 MB]
  Important Notice: Enhanced Disability and Survivor Annuity Computations [24 MB]

Death Benefits Chapters

• C070 — Spouse Benefits - Death of an Employee [879 KB]
  Important Notice: Enhanced Disability and Survivor Annuity Computations
  [24 KB]
• C071 — Spouse Benefits - Death of an Annuitant [474 KB]
• C072 — Spouse Benefits - Death of a Former Employee [277 KB]
• C073 — Children's Benefits [393 KB]
• C074 — Former Spouse Survivor Benefits [157 KB]
• C075 — Lump Sum Benefits [339 KB]

Record Keeping Chapters

• C080 — Payroll Office Reporting of Deductions and Contributions [426 KB]
• C081 — Individual Retirement Records and Registers of Separations and Transfers [1.5 MB]
• C082 — (Reserved) [5 KB]
• C083 — Self-Evaluation Guide for Agency Administration of Employee Benefit Programs [1.3 MB]
• C084 — Correction of Retirement Records [52 KB]
• C085 — Headcounts [402 KB]

Miscellaneous

• C100 — Reemployed Annuitants [1.2 MB]
• C101 — Special Retirement Provisions for Senior Officials [232 KB]
• C102 — Relationship Between Retirement Annuity and Compensation for Work-Related Injuries and Diseases [200 KB]