BAL Making Eligibility Determinations Under The 

Federal Erroneous Retirement Coverage Correction 

Act (FERCCA) 

Attachment 1 

FERCCA Eligibility Determination 

Worksheet 

Table of Contents

Instructions....................................................................................Page 2 

Part 1 - FERCCA Service History Worksheet (Instructions)...........................Page 2 

Part 1 - FERCCA Service History Worksheet (Form)...................................Page 3 

Part 2A - FICA Coverage Determination Table..........................................Page 4 

Part 2B –5-Year Test Table ................................................................Page 6 

Part 3 – FERCCA Eligibility Determination Table......................................Page 7 

Part 4 – Basis For Decision..................................................................Page 9 

Part 5 - Decision Certification...............................................................Page 9 

Attachment 1A – Common Retirement Plans and Corresponding Codes..............Page 10 

Attachment 1B – FERCCA Determination Eligibility Worksheet Sample Case....Page 11 

1
FERCCA ELIGIBILITY DETERMINATION WORKSHEET 

Instructions: Use this worksheet to assist you in determining if there is a retirement coverage 

error for an employee and in determining what actions you should take under FERCCA. 

Part 1 - FERCCA Service History Worksheet 

Review the Notification of Personnel Action forms (SF 50 or equivalent) or other documentation 

of creditable civilian employment in the employee’s Official Personnel Folder (OPF). You may 

need to look for service in places other than the employee’s OPF. Some service may not be 

documented in the OPF but may be documented on a SF 171 or resume or some other source. To 

help you complete part of the service history worksheet, you may need to review retirement 

coverage rules in Chapters 10 11, 12, 100, and 101 of the CSRS and FERS Handbook for 

Personnel and Payroll Offices. You may also find the FICA Coverage Determination Table (Part 

2a) and the 5-Year Test Table (Part 2b) helpful in completing this worksheet. If you need 

additional help in determining whether an employee is in the correct retirement system, contact 

your headquarters level benefits officer. A listing of all benefits officers is available at 

www.opm.gov/asd/htm/rc.htm. If you are a headquarters level benefits officer and need 

assistance with a coverage determination, contact your liaison in the Benefits Officers Training 

and Development Group. 

1. Enter the employee’s identifying information (name, date of birth, Social Security 

Number 

2. List each period of service the employee performed. For each period of service 

performed, enter: 

• the name of the Agency where the service was performed 

• the type of appointment 

• the beginning and ending dates of each period of service 

• the length of service for that period of service in years, months, and days 

(convert time worked for WAE/intermittent tours) 

• the retirement code and coverage (see Attachment 1a - Common 

Retirement Plans and Corresponding Codes) 

In addition, indicate if the coverage was correct and indicate if the employee 

elected FERS. If the employee elected FERS, you need to identify if the FERS 

election was a proper election made when the employee actually was permitted to 

make a FERS election. 

List a period of service as a separate entry if the retirement coverage changed even 

if there is no break in service. There needs to be a separate entry every time the 

appointment changes (even if there is no break in service). For appointments that 

span 1/1/87, split that period of service into two separate entries with the first entry 

ending on 12/31/86 and the second entry beginning on 1/1/87. 

3. Detail any notable information in the Comments section, such as if a deemed 

FERS election was made, if an improper FERS election was made, or if a coverage 

error was corrected, among other things. 

2
FERCCA Service History Worksheet (Use additional sheets if necessary) 

Employee Identifying Information Employee’s Name Date of Birth Social Security Num

Employing Agency Type of Appointment Beginning and 

Ending Dates 

Length of Service 

(yrs-mos-dys) 

Retirement 

Coverage and Code 

El

Comments: 
PART 2A - FICA COVERAGE DETERMINATION TABLE

Use this table to assist you in making coverage determinations when you need to determine if an 

executive or judicial branch employee is subject to mandatory FICA coverage on and after 

January 1, 1984. Proceed as directed in the action blocks, until you determine if the employee is 

subject to mandatory FICA coverage. 

This table does not capture the special rules that apply to legislative branch employees. 

Legislative employees can be subject to FICA coverage after 1983 even though they may not 

have had a break in Federal service or CSRS coverage of more than 365 days. If you have 

questions concerning a coverage determination made for a former legislative employee, you can 

contact the appropriate legislative component. 

Step Decision Factor If yes, 

then: 

If No, 

then: 

1 Does employee qualify as a senior official? (See CSRS 

FERS Handbook section 10A1.3-6C and Chapter 101)

Subject to 

mandatory FICA.

Go to Step 2.

2 Was employee first hired as a Federal employee on or after 

January 1, 1984? * 

Subject to 

mandatory FICA. 

Go to Step 3. 

3 Was employee first hired in a position covered by Federal 

retirement coverage on or after January 1, 1984? 

Subject to 

mandatory FICA. 

Go to Step 4. 

4 Is employee receiving an annuity from a retirement system 

for Federal employees where they were excluded from 

FICA? ** 

Not subject to 

mandatory FICA. 

Go to Step 5. 

5 Did employee have a break in Federal service of at least 366 

days that ended after 12-31-83? *** 

Subject to 

mandatory FICA. 

Go to Step 6. 

6 Did employee have a break in Federal CSRS coverage (or 

other retirement coverage excluded from FICA for Federal 

employees) of at least 366 days that ended after December 

31, 1983? *** 

Subject to 

mandatory FICA. 

Not subject to 

mandatory FICA 

* DC Government employment subject to CSRS is not considered Federal employment for FICA 

purposes (see Handbook Section 12A4.1-1). 

 

** This does not apply when reemployment terminates the annuity. This includes retirees from other 

Federal retirement systems such as the Foreign Service Retirement and Disability System, Secret 

Service and Park Policemen receiving annuities from the DC Police and Firemen Retirement 

System, among others (see Handbook Section 12A5.1-6). 

*** DC Government employment covered under CSRS is not considered Federal employment for 

FICA purposes (see Handbook Section 12A4.1-1) and is therefore considered a separation in 

service for this purpose. 

When a former employee who was receiving workers' compensation benefits under FECA, the 

Federal Employees Compensation Act, returns to duty, the time he or she was in receipt of FECA 

benefits is considered a leave of absence, not a separation from employment. 

4
Service with the Armed Forces of the United States when the employee returns to his or her 

former position after exercising restoration rights, service under another retirement system for 

Federal employees, service with an international organization, and service with the American 

Institute in Taiwan do not count toward a 365-day break in service. 

5
PART 2B - 5-YEAR TEST TABLE

Use this table to assist you in making coverage determinations when you need to determine if an 

employee meets the 5-Year Test. Proceed as directed in the action blocks, until you determine if 

the employee meets the 5-Year Test. Only apply the 5-year test for a period of service that begins 

on/after January 1, 1987. 

Step Decision Factor If yes, 

then: 

If No, 

then: 

1 Does employee have 5 years of creditable or potentially creditable 

civilian service as of 12-31-1986? 

Meets 5-year 

test 

Go to Step 2. 

2 Does employee have a break in service of more than 3 days ending 

after 12-31-86? 

Go to step 3 Does not 

meet 5-year 

test 

 3 Does employee have 5 years of creditable or potentially creditable 

civilian service on the last day before his/her break in service? 

Go to step 4 Does not 

meet 5-year 

test 

4 Does employee have at least 1 day of coverage under CSRS or the 

Foreign Service Retirement and Disability System (FSRDS), or, for 

5-year test determinations made on or after 12/12/99, does employee 

have at least 1 day of coverage under CSRS, FSRDS, or the 

retirement benefit structure for Federal Reserve Board employees 

appointed prior to 1/1/84, as of the last day before his/her break in 

service? 

Meets 5-year 

test 

Does not 

meet 5-year 

test 

6
PART 3 – FERCCA ELIGIBILITY DETERMINATION

Once you have completed the FERCCA Service History Worksheet and have determined that 

an error(s) in retirement coverage exists, complete this part to determine if the employee is 

eligible for relief under FERCCA. Enter the period of service in which the coverage error 

occurred, the erroneous retirement coverage the employee was under, the correct coverage the 

employee should have been under, the date of the error, and if applicable, the date the error was 

corrected. Then, compute the total amount of time the employee worked after December 31, 

1986, under the wrong retirement coverage. After you’ve made an entry for all periods of service 

with a coverage error, compute the total amount of time the employee worked under the wrong 

retirement system. 

Period of Service 

(Beginning 

date/ending date) 

Retirement 

Coverage 

was: 

Retirement 

coverage 

should have 

been: 

Date of error Date error 

corrected, if 

applicable 

Total length of 

error after 

12/31/1986 

(yrs-mos-days) 

Total: 

After computing the total amount of time the employee worked under the wrong 

retirement system, complete the FERCCA eligibility determination table below. Proceed 

as directed in the action blocks until you reach an eligibility decision. Record your 

decision (employee is either eligible, partially eligible, or ineligible for FERCCA relief) 

in the block provided. 

Step Decision Factor If yes, then: If No, then: 

1 Does employee have an error which lasted for more than 6 

months? 

Go to Step 2 Ineligible 

2 Does employee have an error which lasted for more than 3 

years after 12/31/86? 

Go to step 4 Go to step 3 

3 Was employee placed in FERS coverage by mistake during a 

time when he or she would have had a FERS election 

opportunity? * 

See BAL 02-103 Ineligible 

4. Was the employee put in FERS by mistake when he or she 

should have been in CSRS, CSRS Offset, or FICA only? 

Go to step 5 Eligible 

5 Did employee make a valid FERS election or not respond 

within 60 days in response to a deemed FERS election 

opportunity? ** 

Partially Eligible Eligible 

* See BAL 02-103 - Retirement Coverage Error Correction: Erroneous FERS Coverage in Effect for 

Less than 3 Years for further instructions. 

** A valid FERS election is one made during a FERS Open Season or in response to a deemed FERS 

election opportunity. In a Conner vs. OPM cases (see BAL 97-107 dated 9/25/97, BAL 98-114 

dated 11/3/98 and BAL 00-108 dated 6/22/00 for information on Conner vs. OPM), an election is 

only valid if made after June, 2000. 

7
Employee is: for FERCCA relief. (Eligible/partially 

eligible/ineligible)

Ineligible: 

Employee is ineligible for any relief under FERCCA. If the employee initiated the 

FERCCA review, send a decision letter within 60 days explaining that the employee is 

ineligible under FERCCA and the basis for your decision (see Attachment 2 - Sample 

Letter 1). Be sure to include an MSPB appeal package 

(http://www.mspb.gov/foia/forms-pubs/applform.html). 

Eligible: 

Review Parts 4a and 4b in the main part of this BAL to determine if the error provides 

an election opportunity under FERCCA, and follow step1 or 2 below, as appropriate. 

1. Errors that provide an election. Employee is eligible under FERCCA to make 

a coverage election and may be eligible for reimbursement of OOP expenses. 

Send a decision letter within 60 days explaining that the employee is eligible to 

make a coverage election, may be eligible for reimbursement of OOP expenses, 

and explain the basis for your decision (see Attachment 2- Sample Letter 2) Also 

send an OOP eligibility letter (see Attachment 2 – Sample Letter 5) and include 

the FERCCA OOP Guidelines (see Attachment 3). 

2. Errors that do not provide an election. Employee is eligible under FERCCA 

but that the error does not provide an election opportunity. Employee may be 

eligible for reimbursement of OOP expenses. Send a decision letter within 60 

days explaining that the employee’s coverage is being corrected, they may be 

eligible for reimbursement of OOP expenses, and explain the basis for your 

decision (see Attachment 2 - Sample Letter 3). Also send an OOP eligibility 

letter (see Attachment 2 – Sample Letter 5) and include the FERCCA OOP 

Guidelines (see Attachment 3). 

Partially Eligible: 

Employee is ineligible to make a coverage election but may be eligible for 

reimbursement of OOP expenses. Send decision letter explaining that the employee 

is ineligible to make a coverage election but may be eligible to claim OOP expenses 

and explain the basis for your decision (see Attachment 2 - Sample Letter 4). Also 

send an OOP eligibility letter (see Attachment 2 – Sample Letter 5 and include the 

FERCCA OOP Guidelines (see Attachment 3). 

8
PART 4 - BASIS FOR DECISION: 

Write a brief narrative of the basis for your decision. 

 

 

PART 5 – DECISION CERTIFICATION

 

Prepared By Date 

 

Title 

 

Agency 

9
ATTACHMENT 1a 

COMMON RETIREMENT PLANS AND CORRESPONDING CODES

CODE NAME/EXPLANATION COMMENTS

1 Civil Service Retirement System 

(CSRS) 

2 Social Security System (FICA) 

4 None 

6 Civil Service Retirement System—

Special (CSRS—Special) For law enforcement officers and firefighters. 

C FICA and CSRS (Partial) 

CSRS Offset. Full deductions are withheld for 

FICA, and partial deductions are withheld for 

CSRS. 

E FICA and CSRS—Special (Partial) 

CSRS Offset for law enforcement officers and 

firefighters. Full deductions are withheld for 

FICA, and partial deductions are withheld for 

CSRS—Special. 

K 

Federal Employees’ Retirement System 

(FERS) and FICA 

L 

FERS and FICA—Air Traffic 

Controllers 

M FERS and FICA—Special For law enforcement officers and firefighters. 

N FERS and FICA—Reserve Technicians 

R FICA and CSRS (Full) Full deductions are withheld for FICA, and 

full deductions are withheld for CSRS. 

Reference: The Guide to Personnel Data Standards, Update 11, 3/00 

10
ATTACHMENT 1b 

FERCCA ELIGIBILITY DETERMINATION WORKSHEET SAMPLE CASE

Employee name: Bob White 

Date of Birth: 07/01/55 

SSN: 123-45-6789 

Service History: 

Effective Date Action Agency Coverage

10/1/78 Temp. Appt. OPM FICA 

07/1/80 Conv. Car.Cond. OPM CSRS 

11/30/80 Resignation OPM CSRS 

09/01/83 Temp. Appt. Army FICA 

07/0184 Conv. Car. Cond. Army CSRS&FICA 

06/30/89 RIF Army CSRS&FICA 

10/1/92 Term Appt. NTE 9/30/94 GSA FERS 

10/1/94 Conv. Car. Cond. GSA FERS

11
FERCCA Service History Worksheet (Use additional sheets if necessary) 

Employee Identifying Information Employee’s Name Bob White 

Date of Birth 07/01/55 

Social Security Num123-45-6789 

Employing Agency Type of Appointment Beginning and 

Ending Dates 

Length of Service 

(yrs-mos-dys) 

Retirement 

Coverage and Code 

El

OPM Temp. Appt 10/1/78 – 6/30/80 1 y – 9 m – 0 d FICA OPM Conv. Car. Cond. 7/01/80 – 11/30/80 0 y – 5m – 0 d CSRS 

Army Temp. Appt. 9/01/83 – 6/30/84 0 y – 10 m – 0 d FICA Army Conv. Car. Cond. 7/1/84 – 12/31/86 2 y – 6 m – 0 d CSRS Interim Army Conv. Car. Cond. 1/01/87 – 6/30/89 2 y – 6m – 0d CSRS Offset 

GSA Term Appt. NTE 

9/30/94 

10/1/92 – 9/30/94 2 y – 0 m – 0 d FERS 

GSA Conv. Car. Cond. 10/1/94 – 10/2/04 10 y – 0 m – 2 d FERS 

Comments: Employee was put in FERS by mistake on 10/1/92. There is no indication in his OPF that he was ever given an opporkeep his FERS coverage or have his coverage corrected to CSRS Offset. 
13

PART 2A - FICA COVERAGE DETERMINATION TABLE

Use this table to assist you in making coverage determinations when you need to determine if an 

employee is subject to mandatory FICA coverage on and after January 1, 1984. Proceed as 

directed in the action blocks, until you determine if the employee is subject to mandatory FICA 

coverage. 

Step Decision Factor If yes, 

then: 

If No, 

then: 

1 Does employee qualify as a senior official? (See CSRS 

FERS Handbook section 10A1.3-6C and Chapter 101)

Subject to 

mandatory FICA

Go to Step 2.

2 Was employee first hired as a Federal employee on or after 

January 1, 1984? * 

Subject to 

mandatory FICA. 

Go to Step 3. 

3 Was employee first hired in a position covered by Federal 

retirement coverage on or after January 1, 1984? 

Subject to 

mandatory FICA. 

Go to Step 4. 

4 Is employee receiving an annuity from a retirement system 

for Federal employees where they were excluded from 

FICA? ** 

Not subject to 

mandatory FICA. 

Go to Step 5. 

5 Did employee have a break in Federal service of at least 366 

days that ended after 12-31-83? *** 

Subject to 

mandatory FICA. 

Go to Step 6. 

6 Did employee have a break in Federal CSRS coverage (or 

other retirement coverage excluded from FICA for Federal 

employees) of at least 366 days that ended after December 

31, 1983? *** 

Subject to 

mandatory FICA. 

Not subject to 

mandatory FICA 

* DC Government employment subject to CSRS is not considered Federal employment for FICA 

purposes (see Handbook Section 12A4.1-1). 

** This does not apply when reemployment terminates the annuity. This includes retirees from other 

Federal retirement systems such as the Foreign Service Retirement and Disability System, Secret 

Service and Park Policemen receiving annuities from the DC Police and Firemen Retirement 

System, among others (see Handbook Section 12A5.1-6). 

*** DC Government employment covered under CSRS is not considered Federal employment for 

FICA purposes (see Handbook Section 12A4.1-1) and is therefore considered a separation in 

service for this purpose. 

When a former employee who was receiving workers' compensation benefits under FECA, the 

Federal Employees Compensation Act, returns to duty, the time he or she was in receipt of FECA 

benefits is considered a leave of absence, not a separation from employment. 

Service with the Armed Forces of the United States when the employee returns to his or her 

former position after exercising restoration rights, service under another retirement system for 

Federal employees, service with an international organization, and service with the American 

Institute in Taiwan do not count toward a 365-day break in service. 

Special Note: The rules for Legislative branch employees are different. A break in covered 

service (even if less than 1 year) occurring after December 31, 1983, while in the Legislative 

branch, or a refund of CSRS deductions that has been received after December 31, 1983, breaks 

continuity of service for Social Security determination purposes. The Legislative employee must 

be covered by FICA. 
14

These exceptions apply to service in the Legislative branch only. The general rules apply when an 

employee leaves the Legislative branch and is later employed in the executive branch. 

For Bob White, the Social Security coverage determination should have been applied on 

7/1/84 when he converted to an appointment not excluded from CSRS. Since he was 

found to be subject to automatic Social Security coverage on 7/1/84, he had to be subject 

to automatic Social Security coverage during the rest of his career. 
15

PART 2B - 5-YEAR TEST TABLE

Use this table to assist you in making coverage determinations when you need to determine if an 

employee meets the 5-Year Test. Proceed as directed in the action blocks, until you determine if 

the employee meets the 5-Year Test. Only apply the 5-year test for a period of service that begins 

on/after January 1, 1987. 

Step Decision Factor If yes, 

then: 

If No, 

then: 

1 Does employee have 5 years of creditable or potentially creditable 

civilian service as of 12-31-1986? 

Meets 5-year 

test 

Go to Step 2. 

2 Does employee have a break in service ending after 12-31-86? Go to step 3 Does not 

meet 5-year 

test 

 3 Does employee have 5 years of creditable or potentially creditable 

civilian service on the last day before his/her break in service? 

Go to step 4 Does not 

meet 5-year 

test 

4 Does employee have at least 1 day of coverage under CSRS or the 

Foreign Service Retirement and Disability System (FSRDS), or, for 

5-year test determinations made on or after 12/12/99, does employee 

have at least 1 day of coverage under CSRS, FSRDS, or the 

retirement benefit structure for Federal Reserve Board employees 

appointed prior to 1/1/84, as of the last day before his/her break in 

service? 

Meets 5-year 

test 

Does not 

meet 5-year 

test 

For Bob White, apply the 5-year test on 1/1/1987 to determine he is excluded from 

automatic FERS coverage on 1/1/87. Since he did not elect FERS coverage in the 1987 

FERS Open Season, he should not have been put in FERS in 1992. The correct coverage 

should have been FICA-only with an opportunity to elect FERS. 
16

PART 3 – FERCCA ELIGIBILITY DETERMINATION

Once you have completed the FERCCA Service History Worksheet and have determined that 

an error(s) in retirement coverage exists, complete this part to determine if the employee is 

eligible for relief under FERCCA. Enter the period of service in which the coverage error 

occurred, the erroneous retirement coverage the employee was under, the correct coverage the 

employee should have been under, the date of the error, and if applicable, the date the error was 

corrected. Then, compute the total amount of time the employee worked after December 31, 

1986, under the wrong retirement coverage. After you’ve made an entry for all periods of service 

with a coverage error, compute the total amount of time the employee worked under the wrong 

retirement system. 

Period of Service 

(Beginning 

date/ending date) 

Retirement 

Coverage 

was: 

Retirement 

coverage 

should have 

been: 

Date of error Date error 

corrected, if 

applicable 

Total length of 

error after 

12/31/1986 

(yrs-mos-days) 

10/1/92 – 9/30/94 FERS FICA 10/1/92 n/a 2 y – 0 m – 0 d 

10/1/94 – 10/2/04 FERS CSRS Offset 10/1/94 n/a 10 y – 0 m – 2 d 

Total: 12 y – 0 m – 2 d 

After computing the total amount of time the employee worked under the wrong 

retirement system, complete the FERCCA eligibility determination table below. Proceed 

as directed in the action blocks until you reach an eligibility decision. Record your 

decision (employee is either eligible, partially eligible, or ineligible for FERCCA relief) 

in the block provided. 

Step Decision Factor If yes, then: If No, then: 

1 Does employee have an error which lasted for more than 6 

months? 

Go to Step 2 Ineligible 

2 Does employee have an error which lasted for more than 3 

years after 12/31/86? 

Go to step 4 Go to step 3 

3 Was employee placed in FERS coverage by mistake during a 

time when he or she would have had a FERS election 

opportunity? * 

See BAL 02-103 Ineligible 

4. Was the employee put in FERS by mistake when he or she 

should have been in CSRS, CSRS Offset, or FICA only? 

Go to step 5 Eligible 

5 Did employee make a valid FERS election or not respond 

within 60 days in response to a deemed FERS election 

opportunity? ** 

Partially Eligible Eligible 

* See BAL 02-103 - Retirement Coverage Error Correction: Erroneous FERS Coverage in Effect for 

Less than 3 Years for further instructions. 

** A valid FERS election is one made during a FERS Open Season or in response to a deemed FERS 

election opportunity. In a Conner vs. OPM cases (see BAL 97-107 dated 9/25/97, BAL 98-114 

dated 11/3/98 and BAL 00-108 dated 6/22/00 for information on Conner vs. OPM), an election is 

only valid if made after June, 2000. 

Employee is: Eligible for FERCCA relief. (Eligible/partially 

eligible/ineligible)
17

3. Employee is eligible under FERCCA to make a coverage election and may be 

eligible for reimbursement of OOP expenses. Send a decision letter within 60 

days explaining that the employee is eligible to make a coverage election, may be 

eligible for reimbursement of OOP expenses, and explain the basis for your 

decision (see Attachment 2- Sample Letter 2) Also send an OOP eligibility letter 

(see Attachment 2 – Sample Letter 5) and include the FERCCA OOP Guidelines 

(see Attachment 3). 

4. Notify OPM of error within 30 days. 

5. OPM will send election package. 

For Bob White, his error lasted for more than 3 years of service after 12/31/86 and 

although he was put in FERS by mistake he was never given a deemed FERS 

opportunity. Therefore, he is eligible under FERCCA.