BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

IV. ERRONEOUS CSRS OFFSET COVERAGE EMPLOYEE 

BELONGS IN SOCIAL SECURITY ONLY: ELECTION 

BETWEEN CSRS OFFSET OR SOCIAL SECURITY 

This section is divided into subsections. The titles to the subsections are also the names 

of the items that are necessary to include in a decision package. This is both a check list 

for the agency for what to put in the decision package as well as a table of contents for 

this document. 

Have you 

included this 

document in the 

decision package? 

Document needed for decision package 

A. Cover Letter 

B. Annuity Estimates and TSP Estimates 

C. Comparison Sheets 

D. FERCCA Fact Sheets 

E. FERCCA Election Form 

F. Preparing for Your Counseling Session 

The last subsection is not something you include in the decision package. Section G is 

for your use. It is a Fact Sheet for you to use to counsel the employee about their 

FERCCA decision. 

Do not include this 

document in the 

decision package 

G. FERCCA Counseling Fact Sheets for Agency Human 

Resource Specialists 

A. Cover Letter 

What is the Cover Letter? 

The cover letter is the first document in the decision package. You will include a cover 

letter in every decision package regardless of the error type. However, the sample cover 

letter that follows is just that, a sample. You can change this letter to suit your 

employee’s and your agency’s needs. The only paragraph required is the last paragraph 

providing the default information for FERCCA elections. 

You should probably find this letter meets your needs except in the employee contact 

information section. Your agency may have procedures for contacting employees. If 

that is the case you’ll want to follow your agency’s procedures. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

How do I complete the Cover Letter? 

As you read through the sample cover letter you will see more information is needed in 

order for it to be complete. The numbering on the left is to make it easier to understand 

the instructions in this section. 

Section 1: This section is self explanatory. One item to note is the date. When you read 

the last paragraph of the cover letter you will see that the employee’s right to a waiver of 

the six month time limit to make their FERCCA election is based on the date of the cover 

letter. 

Section 2: You will find a sentence that says “Within the next 15 business days your 

agency retirement counselor will contact you...” You can adjust that number to any 

number that is appropriate for your employee and your agency. You will also need to 

provide the name of the agency retirement counselor if it is different from the person who 

signs the letter. If the person signing the letter is the retirement counselor just change this 

sentence to read “I will contact you...” 

Section 3: Enter the work phone and email you have for the employee. If you do not 

have this information delete this section and ask the employee to provide the agency with 

their preferred method of contact in the next paragraph in the cover letter. Provide the 

contact information of the agency retirement counselor who will be assisting the 

employee in this section. 

Section 4: You must provide your agency’s name and your agency’s address. The 

address is very important because this is how the employee will provide you with copies 

of their signed FERCCA election form. Also, if they need to submit a waiver of the six 

month time limit to make a FERCCA decision they will do it using this address. You 

may want to provide the employee with your email and fax number as well, in case the 

employee wants an additional way to send his election back to you. 

Section 5: Include the employee’s name on the second page either at the top of the page, 

at the end, or in both places. Do not forget to include the appropriate enclosures, 

FERCCA Annuity Estimates, FERCCA Comparison Sheets, FERCCA Fact Sheet, 

FERCCA Election Form, and Preparing for Your Counseling Session. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

 

 1 

##Insert agency letterhead## 

 ##Date## 

##name## 

##address## 

Dear ##name##: 

 Previously, we notified you that a review of your official personnel records showed a 

retirement coverage error. We found you were erroneously placed in the Civil 

Service Retirement System (CSRS) Offset when you should have been placed in 

Social Security only. As a result of this error, you are being given an opportunity to 

choose between CSRS Offset and Social Security only retirement plans as provided 

for in the Federal Erroneous Retirement Coverage Correction Act (FERCCA) 

legislation and Office of Personnel Management (OPM) regulations. 

 2 The material in the enclosed election summary package is designed to help you make 

an informed choice about which option to elect. For example, the package includes a 

comparison of your retirement benefits calculated under each option as well as a 

comparison of your Thrift Savings Plan (TSP) benefits under the two options. Also 

included are the assumptions we used in preparing these estimates. 

We ask that you review the material in this package carefully before making a 

decision. Within the next 15 business days, ##your agency retirement counselor## 

will contact you by telephone to confirm that you have received and reviewed the 

package and answer any questions you may have about your election options. The 

counselor is prepared to assist you in making a decision but will not advise you on 

which option to choose. 

3 The contact information we have on file for you is: 

Work Phone: 

##Work Phone## 

Work email: 

##Work email## 

 If our information is not current, a counselor will not be able to contact you to assist 

3
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

you in this process. Please forward your correct contact information to ##email and 

phone number of counselor who will provide assistance##. 

 

4 

Your election is irrevocable once it is received by ##your agency name##. Once 

you have received sufficient information to make an informed decision, please 

complete the applicable forms and return them as soon as possible to: 

##your agency’s mailing address goes here and/or email and/or fax## 

You will have six months from the date of this letter to elect your coverage option. If 

you fail to make an election before the time limit has expired, your default retirement 

coverage will be CSRS Offset. We can waive the time limit for making an election if 

you request such a waiver in writing. We would have to determine that you 

exercised due diligence, but could not make an election within the time limit because 

of circumstances beyond your control. These circumstances need to be well 

documented. In six months if you need to request a waiver please submit it in 

writing with any supporting documentation to the address provided above. 

5 

Sincerely, 

 

##Your name and contact information ## 

Name: ##Employee’s name## 

Enclosures: 

Retirement System Annuity Estimates 

Retirement System Comparison Sheets 

FERCCA Fact Sheet 

FERCCA Election Form 

Preparing for Your Counseling Session 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

B. Annuity Estimates and Thrift Savings Plan Estimates 

Annuity Estimates 

Prepare the annuity estimates as you normally would. It is important to include the 

service history in the estimate for the employee so they can understand where the 

FERCCA error occurred. 

Thrift Savings Plan (TSP) Estimates 

You will not have to provide any TSP estimates for this error type. The TSP estimates 

for CSRS Offset will need to reflect the employee’s current balance. The TSP estimate 

for Social Security only will also only show the employee current balance. Any 

contributions the employee may have already made to the TSP and their earnings will 

remain in their account. However, the employee will not be allowed to continue to 

participate in TSP if he or she chooses Social Security only. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

C. Retirement System Comparison Sheets 

What are the Retirement System Comparisons Sheets? 

The Retirement System Comparison Sheets have been designed so the employee can 

compare at a glance the pertinent parts of their annuity estimates rather then have them 

decipher the annuity estimates for themselves. If you do two annuity estimates for an 

error type, one showing deposits and redeposit paid, and one without the deposits and 

redeposits paid the employee would have a lot of annuity estimates to try and understand. 

Employees may have difficultly figuring out their annuity estimates since these are 

documents they do not normally have to interpret. This is why the Retirement System 

Comparison Sheets have been designed. You can use these sheets as part of the decision 

package and attach the annuity estimates so the employee can look at them if they need 

to. 

How do I complete the Retirement System Comparison Sheets? 

Use the annuity estimates you prepared and the instructions provided in this section to 

prepare the Retirement System Comparison Sheets. 

On the following pages are two Retirement System Comparison Sheets; one sheet 

compares the employee’s annuity amounts with deposits and/or redeposits not paid; the 

other compares the employee’s annuity amounts with the deposits and/or redeposits paid. 

The chart below provides instructions on how to complete the comparison sheet with 

deposits and/or redeposits not paid: 

If employee elects CSRS Offset If employee elects Social 

Security Only 

Annuity Commencing 

Date 

Use the first date that the 

employee is eligible for a 

retirement benefit. 

Use the Social Security 

amount when the employee 

turns 62 

Age at retirement Use the age that the employee is 

first eligible for benefits. 

Use the age employee is first 

eligible for Social Security 

benefits, usually 62. 

Actuarial Reduction 

Amount 

N/A N/A 

Survivor Benefits Use figures from annuity 

estimates 

Use figures from annuity 

estimates 

Annuity Supplement N/A N/A 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

TSP If employee elects CSRS Offset 

the employee’s current TSP 

account balance will not change. 

If employee elects Social 

Security coverage, any 

contributions made to the TSP 

and their earnings will remain 

in your account. However, the 

employee will not be allowed 

to continue to participate. 

Benefits at age 62 

Projected annuity at Age 

62 

Project the annuity to age 62 and 

use that gross monthly annuity 

amount from the annuity 

estimate. 

Project the annuity to age 62 

and use that gross monthly 

annuity amount from the 

annuity estimate. 

Offset Reduction usually 

begins at age 62 

Use figures from annuity 

estimate 

N/A 

SSA benefit at age 62 Make sure the figures for the 

Social Security benefit estimate 

reflect the Windfall Elimination 

Provision if it applies. The 

employee’s SSA statement will 

not reflect the Windfall 

Elimination Provision. See the 

agency FERCCA counseling 

Fact sheet section G for more 

information. 

If the employee is not 

receiving any retirement 

benefits under CSRS, CSRS 

Offset or FERS, their Social 

Security will not be impacted 

by the Windfall Elimination 

provision. However, if the 

employee receives retirement 

benefits from CSRS, CSRS 

Offset or FERS at a later date 

the Windfall Elimination 

Provision may apply at that 

time. 

See the agency FERCCA 

counseling Fact sheet section 

G for more information. 

Retirement System Comparison Sheets without Deposits and/or Redeposits paid 

The comparison sheet with deposits and/or redeposits paid is very similar to the 

comparison sheet deposits and/or redeposits not paid except there is not actuarial 

reduction section and you will now put the total deposit and/or redeposit owed. You can 

break up the deposits and/or redeposits to show pre and post 10-1-1982 deposits or pre 

and post 3-1-1991 redeposits if you prefer. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

Retirement System Comparison Sheet 

In CSRS Offset belongs in Social Security Only 

Choice between CSRS Offset and Social Security 

Deposits and/or Redeposits Not Paid 

[Name] 

 

Current Benefits without deposits and/or redeposits paid: 

If I Elect CSRS Offset If I Elect Social Security Only 

Annuity Commencing Date Month xx, xxxx N/A 

Age at Retirement xx xx 

Annuity at Retirement with 

FERCCA Actuarial 

Reduction for unpaid 

deposits and/or redeposits 

$x,xxx.00/month N/A 

Actuarial Reduction amount $xxx.00/month or N/A N/A 

Survivor Benefit $xxx.00/month or N/A N/A 

Annuity Supplement N/A N/A 

TSP (##Provide Current TSP 

Balance ##) 

(##Provide Current TSP 

Balance##) 

Benefits at Age 62: 

If I Elect CSRS Offset If I Elect Social Security Only 

Projected Annuity at Age 62 $x,xxx.00/month N/A 

Offset Reduction $xxx.00/month N/A 

SSA Benefit $x,xxx.00/month or N/A $x,xxx.00/month 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

Retirement System Comparison Sheet 

In CSRS Offset belongs in Social Security Only 

Choice between CSRS Offset and Social Security 

Deposits and/or Redeposits Paid 

[Name] 

 

Current Benefits with deposits and/or redeposits paid: 

If I Elect CSRS Offset If I Elect Social Security 

Annuity Commencing 

Date 

Month xx, xxxx N/A 

Deposit and/or 

Redeposit amounts 

xx 

Age at Retirement xx N/A 

Annuity at Retirement $x,xxx.00/month N/A 

Survivor Benefit $xxx.00/month or N/A N/A 

Annuity Supplement N/A N/A 

TSP (##Provide Current TSP 

Balance ##) 

(##Provide Current TSP Balance##) 

Benefits at Age 62: 

If I Elect CSRS Offset If I Elect Social Security 

Projected Annuity at 

Age 62 

$x,xxx.00/month N/A 

Offset Reduction $xxx.00/month N/A 

SSA Benefit $x,xxx.00/month or N/A $x,xxx.00/month 

9
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

D. FERCCA Fact Sheets 

The following fact sheet compares the major points of consideration for someone who is 

making a decision between CSRS Offset and Social Security. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

FERCCA FACT SHEET 

CSRS OFFSET SOCIAL SECURITY 

(FICA) 

Annuity 

Benefits 

With CSRS Offset coverage, you earn retirement 

credit while also earning credit under Social 

Security. It offers you the benefit of an unreduced 

annuity computed under the CSRS formula until 

you become eligible for Social Security at which 

time your CSRS annuity will be reduced, or offset, 

by the value of the Social Security benefit based 

on the amount of your service that is creditable as 

CSRS Offset service. The offset will apply if you 

are eligible for Social Security even though you 

decide to postpone receiving Social Security 

benefits. (If you do not become eligible for Social 

Security benefits, there is no offset). This does not 

mean that you lose any monetary benefit. 

The earliest an employee can retire under CSRS 

Offset for a regular voluntary retirement is 55. 

There are two formulas that are used to determine 

the amount of a CSRS annuity offset. The 

smallest amount is used as the offset. Here are 

the two formulas: 

Formula 1: 

Social Security Total Years of Offset Service

 benefit X 40 

Formula 2: 

Social Security monthly benefits with Federal 

Offset Service 

--- (minus) . 

Social Security monthly benefit without Federal 

Offset Service. 

Each year, the CSRS Offset annuity, and the Social 

Security payments are adjusted by cost of living 

increases that match the Consumer Price Index. 

Social Security provides a 

single monthly benefit if you 

retire, become disabled or die. 

It is not intended to be the only 

source of retirement income 

and thus, as a general rule, 

pays lower monthly benefits to 

employees and survivors than 

CSRS Offset retirement. 

Usually you can qualify for 

Social Security benefits if you 

have at least 10 years of paying 

Social Security taxes and have 

therefore acquired the needed 

40 credits. 

Full retirement age is based on 

your year of birth, for example if 

you were born in 1960 or later 

your full retirement age is 67, if 

you were born in 1937 or earlier 

your full retirement age is 65. If 

you were born some where in 

between 1937 and 1960 then 

your full retirement varies 

depending on your year of birth. 

Everyone can retire at age 62 

but their Social Security 

benefits will be permanently 

reduced based on the number 

of months they receive checks 

before reaching their full 

retirement age. 

Each year, Social Security 

annuities are adjusted by cost 

of living increases that match 

the Consumer Price Index 

(CPI). 

11
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

Thrift 

Savings 

Plan (TSP)

If you elect to retain CSRS Offset coverage, your 

opportunity to participate in the TSP will not change. 

If you elect Social Security

coverage, any contributions that 

you may have already made while 

in CSRS Offset to the TSP and 

their earnings will remain in your 

account. However, you will not be 

allowed to continue to participate.

Social 

Security

You were erroneously placed under CSRS, therefore regardless of your choice, your CSRS

contributions will be used to correct Social Security records. 

Credit for 

civilian or 

military 

deposit 

service

FERCCA offers a variety of options for crediting service for which a deposit or redeposit has 

been paid, partially paid or remains unpaid. Options for individual cases depend on a number of 

factors. Your comparison computations will include your options and your counselor will be 

prepared to discuss them with you. 

12
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

E. FERCCA Election Form 

The FERCCA election form should be part of every FERCCA decision package. No 

other election form should be used for FERCCA elections. All FERCCA elections can 

be made using form RI 10-125. 

Please fill in the “Retirement Plan Name” that the employee can choose from in section 5 

of RI 10-125. 

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BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

D. FERCCA ELECTION FORM

For employee in CSRS Offset who should be Social Security 

Before the counselor calls, you should carefully read all the material in the package and 

check to ensure all of the information is correct. 

 Review your name, address, social security number, etc. for accuracy. 

 Review the service history in your annuity estimate for accuracy. 

 Review the information about any civilian or military deposits. 

 If any data is incorrect, please inform your human resource specialist 

Consider the following to prepare for your FERCCA counseling session: 

1. Will I have Federal Employee Health Benefits (FEHB) if I choose Social 

Security only? If you choose Social Security only you may or may not be eligible for 

FEHB as an employee and you will not be able to carry FEHB into retirement. If 

you choose CSRS Offset you will have retirement coverage and will be eligible for 

FEHB as an employee and potentially as a retiree, if you qualify. 

2. When do I plan to retire? Do you plan to acquire Federal retirement coverage 

in the future? 

3. How much can I contribute to the Thrift Savings Plan (TSP)? Your ability to 

contribute to TSP may be a factor in deciding which retirement plan is best for you. 

Under CSRS Offset you can contribute to the TSP; under Social Security only you can 

not. 

4. If I have not already made deposits, do I plan to make deposits for military 

and/or civilian temporary service? Payment of deposits and redeposits may determine 

if that service can be used in your annuity calculation or whether your annuity 

computation is reduced to account for the non-payment. 

14
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

G. FERCCA Counseling Fact Sheets for agency Human Resource Specialists 

Counseling someone on a FERCCA decision is very similar to ordinary retirement 

counseling. There are three areas where FERCCA counseling is very different from the 

type of retirement counseling you normally do. The areas where there are differences 

are: 

1. FERCCA actuarial reduction on military and civilian deposits and civilian 

redeposits 

2. TSP considerations 

3. Making the election or understanding the default election 

Otherwise you are comparing the two systems the employee is making a decision 

between. You need to emphasize the difference between the systems such as the age 

requirements for retirement, how cost of living adjustments are different between the two 

systems and other major differences. 

15
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

CSRS Offset Counseling Points 

 

Annuity Review the comparison sheet or annuity estimates with the 

employee. 

Employee’s who are in CSRS but belong in Social Security 

sometimes may have more to consider. Generally what they are 

considering is a choice during an appointment that could not have 

had retirement coverage but they may have subsequently received 

an appointment that has retirement coverage. 

If they choose CSRS Offset and subsequently receive a covered 

appointment they will stay in CSRS Offset or if they chose Social 

Security and subsequently receive a covered appointment they will 

be CSRS Offset with a six month opportunity to elect FERS. 

These types of employees may have more to consider because they 

may have multiple errors. 

Age and service 

requirements 

The employee needs to understand the retirement age for a 

voluntary retirement is different under CSRS Offset and Social 

Security. If the employee is interested in a different type of 

retirement make sure they understand the eligibility requirements 

for that retirement, i.e. disability, law enforcement et. Eligibility 

requirements are explained in Chapters 40 through 46 of the CSRS 

and FERS Handbook for Personnel and Payroll Offices. 

Also, it’s very important for the employee to understand that the 

CSRS Offset will begin when the employee is entitled to Social 

Security not when they receive Social Security benefits. Most 

employees will be eligible for a reduced Social Security at 62 and 

that is when the CSRS Offset will begin. If the employee decides 

to wait and receive Social Security benefits until their full 

retirement age so they can receive an unreduced benefit they will 

still have their CSRS annuity offset at age 62 when they are 

eligible for Social Security benefits. 

Unused Sick Leave 

Credit 

Make sure the employee knows that unused sick leave can be 

credited under CSRS Offset. Unused sick leave is explained in 

Chapter 20 of the CSRS and FERS Handbook for Personnel and 

Payroll Offices. 

COLAs The employee needs to understand they will receive a full COLA 

16
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

as soon as they retire under CSRS Offset. COLA’s are explained 

in Chapter 2 of the CSRS and FERS Handbook for Personnel and 

Payroll Offices. 

Survivor Benefits The employee should know they can elect a maximum of 55% or 

any other percentage or dollar amount below 55%. Survivor 

elections are covered in Chapter 2 of the CSRS and FERS 

Handbook for Personnel and Payroll Offices. 

Military Deposit Follow the military deposit guidelines outlined in Chapter 23 of 

the CSRS and FERS Handbook for Personnel and Payroll Offices. 

Deposits and Redeposits Civilian deposits and redeposits are explained in Chapter 21 of the 

CSRS and FERS Handbook for Personnel and Payroll Offices. 

Thrift Savings Plan 

(TSP) 

The employee is in CSRS and if they elect CSRS Offset their TSP 

balance and their options under TSP will not change. 

Separated employees: If you are working with a separated 

employee the employee is allowed to keep their Government 

Contributions, make up contributions, and earnings on those 

contributions, in their TSP account but the employee’s CSRS 

Offset annuity will be reduced actuarially when they retire. 

Social Security 

Administration (SSA) 

Employees who receive Social Security and CSRS Offset 

annuities are impacted by the Windfall Elimination Provision 

(WEP). This means that their Social Security benefits will be 

reduced. If the employee chooses CSRS Offset their Social 

Security benefits may still be impacted by the WEP, but years of 

substantial earnings under Social Security reduce the impact of the 

WEP. If they have at least 30 years of substantial social security 

earnings the WEP is eliminated. The longer the employee is 

covered by Social Security as an employee the smaller the 

reduction from the WEP. The Social Security Administration has a 

factsheet on the WEP available on their website in their 

publications section at www. SSA.gov. The publication is called 

“Windfall Elimination Provision” and the publication number is 

05-10045. 

The Government Pension Offset (GPO) is a Social Security 

reduction that can affect recipients of Social Security widow or 

widowers benefits. CSRS retirees are impacted by the GPO but 

CSRS Offset retirees are not impacted by the GPO. For more 

information about the GPO see the Social Security publication 

“Government Pension Offset”. The publication number is 05-

17
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

18

10007, which is available on the Social Security website, 

www.SSA.gov. 

 

Election All employees who are in CSRS and should be in Social Security 

must make a choice between CSRS Offset and Social Security. 

They must make this choice using the FERCCA election form RI 

10-125. Other election forms, such as a FERS election form 

should not be used. 

Default If the employee does not make a FERCCA election within 6 

months of your providing them with the FERCCA election 

package the employee must be placed in CSRS Offset. CSRS 

Offset is the default election for this error type. 

Correction Process BAL 05-103 “Retirement Coverage Error Correction: Correction 

of Errors that Provide an Election” discusses what actions the 

agencies must make to correct an error. You will need to use this 

BAL to answer any questions the employee may have on how his 

error will be corrected. The correction process should not impact 

the employee’s decision to make a retirement coverage choice. 

None of the corrections will negatively impact the employee. 

Social Security Counseling Points 

 

Annuity Review the comparison sheet or annuity estimates with the 

employee. You can either ask the employee to bring in their 

annual Social Security statement or you can use the retirement 

calculator you have available to you to make Social Security 

estimates. Most retirement calculators require the Social Security 

earnings to do a Social Security estimate. The Social Security 

earnings can be obtained from the employee’s Social Security 

statement. In most cases you will need the employee to provide 

you with a copy of their Social Security statement in order to 

provide them with any estimates on their Social Security benefits. 

Age and service 

requirements 

The employee needs to know CSRS Offset and Social Security 

have different retirement ages. Most people are eligible for a 

reduced Social Security benefit at age 62 and a full social security 

benefit at their full retirement age. The Social Security full 

retirement age is based on the employee’s date of birth. Check the 

employee’s annual Social Security statement or the Social Security 

website (www.ssa.gov) for more information on Social Security 

benefits. 
BAL 10-104: Appendix IV: Erroneous CSRS Offset Coverage Employee Belongs in 

Social Security Only: Election Between CSRS Offset and Social Security Only 

19

COLAs Each year Social Security Annuities are adjusted for cost of living 

increases. See the Social Security website for more information. 

Survivor Benefits There are survivor benefits under Social Security but the rules are 

very different from CSRS Offset. A living spouse may be entitled 

to a spousal benefit under Social Security but if a spouse works 

and earns their own Social Security they may only receive their 

own Social Security benefit and never be entitled to a spousal or 

widow or widower benefit. The employee needs to understand 

their own Social Security statement as well as their spouses in 

order to make an informed decision. 

TSP If you are currently in CSRS and you elect Social Security

coverage, any contributions that you may have already made to the 

TSP and their earnings will remain in your account. However, 

you will not be allowed to continue to participate. 

SSA Employees who do not receive an annuity under CSRS Offset are 

not impacted by the Windfall Elimination Provision (WEP). 

Election All employees who are in CSRS and should be in Social Security 

must make a choice between CSRS Offset and Social Security. 

They must make this choice using the FERCCA election form RI 

10-125. Other election forms, such as a FERS election form 

should not used. 

Default If the employee does not make a FERCCA election with in 6 

months of your providing them with the FERCCA election 

package the employee must be placed in their FERRCA default 

election which is CSRS Offset. 

Correction Process BAL 05-103 “Retirement Coverage Error Correction: Correction 

of Errors that Provide an Election” discusses what actions the 

agencies must make to correct an error. You will need to use this 

BAL to answer any questions the employee may have on how his 

error will be corrected. The correction process should not impact 

the employee’s decision to make a retirement coverage choice. 

None of the corrections will negatively impact the employee.