CSRS Reemployed Annuitants

Chapter 100

FERS i 

 

October, 2013 CSRS and FERS Handbook

 Table of Contents

TABLE OF CONTENTS............................................................................................................................ I

SUBCHAPTER 100A CSRS ................................................................................................................... 1

Part 100A1 General Information ...........................................................................................................................1

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 Rule...............................................................................................................................................3

B. Reemployment of Retired Special Group Employees.............................................................................3

C. Type of Appointment: Nondisability Annuitants...................................................................................6

D. Type of Appointment: Disability Annuitants..........................................................................................6

Section 100A1.1-3 Status of Annuity Upon Reemployment ....................................................................................7

A. General Rule...............................................................................................................................................7

B. When Annuity Terminates Upon Reemployment ...................................................................................7

C. When Annuity Is Suspended During Reemployment .............................................................................8

Section 100A1.1-4 Eligibility to Transfer to FERS Upon Reemployment..................................................................9

A. General Rule...............................................................................................................................................9

Part 100A2 Treatment of Pay Upon Reemployment ........................................................................................... 10

Section 100A2.1-1 Introduction .............................................................................................................................10

A. General Rule.............................................................................................................................................10

Section 100A2.1-2 Treatment of Pay When Annuity Continues ............................................................................11

A. General Rules: CSRS...............................................................................................................................11

B. General Rules: CSRS Offset...................................................................................................................11

C. Procedure to Elect to Have Retirement Deductions Withheld.............................................................12

D. When Retirement Deductions are Withheld..........................................................................................12

E. Waiver of Offset of Pay............................................................................................................................12

Section 100A2.1-3 Deposits for Prior Reemployment Service ...............................................................................13

A. Deposit for Supplemental Annuity .........................................................................................................13

B. Deposit for Redetermined Annuity.........................................................................................................13

C. Computation of Deposit for Reemployment Service .............................................................................14

D. Effect of Non-Payment of Pre-October 1, 1982, Reemployment Service ............................................14

E. Deposits for Prior Service........................................................................................................................14

F. Service Performed Under Salary Offset Waiver ...................................................................................14

Section 100A2.1-4 Discontinued Service Annuitants.............................................................................................15

A. General Rule.............................................................................................................................................15
ii CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

B. Noncovered Appointment........................................................................................................................15

C. Covered Appointment..............................................................................................................................15

Section 100A2.1-5 Disability Annuitants................................................................................................................16

A. General......................................................................................................................................................16

Part 100A3 Reemployment of Military and Civilian Retirees to Meet Exceptional Employment Needs............... 17

Section 100A3.1-1 Eligibility Requirements ...........................................................................................................17

A. General......................................................................................................................................................17

B. Application of Exception .........................................................................................................................17

Section 100A3.1-2 Request for OPM Approval Under FEPCA Authority................................................................18

A. Who Must Submit Request......................................................................................................................18

B. Application of Exception .........................................................................................................................18

Section 100A3.1-3 Status of Individual While Waiver Is in Effect ..........................................................................19

A. Who Must Submit Request......................................................................................................................19

B. Reemployed Retired Members of the Uniformed Services...................................................................19

Part 100A4 Amount Offset From Pay .................................................................................................................. 20

Section 100A4.1-1 Computation of Amount Offset From Pay ...............................................................................20

A. General......................................................................................................................................................20

B. Computation Method of Amount of Offset............................................................................................20

C. COLA's Applied to the Retiree's Annuity .............................................................................................21

D. Annuity Offset Adjusted for Non-Work and Non-Pay .........................................................................22

Section 100A4.1-2 Gross Monthly Annuity ............................................................................................................23

A. Obtaining Amount of Gross Monthly Annuity......................................................................................23

B. When Annuitant Is Immediately Reemployed.......................................................................................23

Section 100A4.1-3 Hours of Basic Pay....................................................................................................................24

A. Definition ..................................................................................................................................................24

B. Full-Time Employees...............................................................................................................................24

C. Part-Time Employees...............................................................................................................................24

D. Intermittent Employees...........................................................................................................................24

Part 100A5 Supplemental Annuity ...................................................................................................................... 25

Section 100A5.1-1 Eligibility Requirements ...........................................................................................................25

A. General Rule.............................................................................................................................................25

B. "Final Period of Reemployment" ...........................................................................................................25

C. "Actual Continuous Service"..................................................................................................................26

D. Full-Time Service .....................................................................................................................................26

E. Part-Time Service.....................................................................................................................................26

Section 100A5.1-2 Computation of Supplemental Annuity ...................................................................................27

A. General......................................................................................................................................................27

B. Average Salary .........................................................................................................................................27

C. Creditable Service for Computation Purposes......................................................................................28

D. Computation Method...............................................................................................................................28

E. Survivor Annuity......................................................................................................................................29

Part 100A6 Redetermined Annuity ..................................................................................................................... 30
CSRS Reemployed Annuitants FERS iii

 Chapter 100

October, 2013 CSRS and FERS Handbook

Section 100A6.1-1 Redetermined Annuity.............................................................................................................30

A. Eligibility Requirements..........................................................................................................................30

B. Computation of the Redetermined Annuity ..........................................................................................31

Part 100A7 Procedures ....................................................................................................................................... 33

Section 100A7.1-1 Agency Responsibilities............................................................................................................33

A. Verify Retirement Status Prior to Appointment ...................................................................................33

B. Provide Notice to OPM Upon Appointment of Retired Employees.....................................................33

C. Provide Notice to the Annuitant of the Effect of Reemployment.........................................................33

D. Reemployment Shortly After Retirement ..............................................................................................34

E. When Failure to Offset Annuity Occurs or Amount of Offset Is Incorrect ........................................34

F. Documentation to OPM Upon Separation of a Reemployed Annuitant..............................................34

G. Provide Estimate of Supplemental or Redetermined Annuity.............................................................34

Section 100A7.1-2 Reemployed Annuitant Responsibilities ..................................................................................35

A. Provide Agency With Retirement Status Prior to Appointment..........................................................35

B. Application for Supplemental or Redetermined Annuity.....................................................................35

C. Application to Make Deposit...................................................................................................................35

Section 100A7.1-3 Advice to Reemployed Annuitants...........................................................................................36

A. Provide Agency With Retirement Status Prior to Appointment..........................................................36

B. Health Insurance Coverage .....................................................................................................................36

C. Redetermined Annuities..........................................................................................................................36

SUBCHAPTER 100B FERS .................................................................................................................38

Part 100B1 General Information ......................................................................................................................... 38

Section 100B1.1-1 Overview ..................................................................................................................................38

A. Introduction..............................................................................................................................................38

B. Organization of Subchapter ....................................................................................................................38

C. Applicable CSRS Provisions ...................................................................................................................38

D. Statement of Authority ............................................................................................................................38

Section 100 B1.1-2 Reemployment of Special Group Employees...........................................................................39

A. Coverage of Reemployed Annuitants.....................................................................................................39

Section 100B1.1-3 Status of Annuity Upon Reemployment...................................................................................42

A. General Rule.............................................................................................................................................42

B. When Annuity Terminates Upon Reemployment .................................................................................42

C. When Annuity Is Suspended During Reemployment ...........................................................................42

Part 100B2 Treatment of Pay Upon Reemployment............................................................................................ 43

Section 100B2.1-1 Introduction .............................................................................................................................43

A. General Rule.............................................................................................................................................43

B. When Annuity Terminates Upon Reemployment .................................................................................43

C. When Annuity Is Suspended During Reemployment ...........................................................................43

Section 100B2.1-2 Treatment of Pay When Annuity Continues ............................................................................44

A. General Rules ...........................................................................................................................................44

B. Agency Contributions..............................................................................................................................44
iv CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Part 100B3 Supplemental Annuity ...................................................................................................................... 45

Section 100B3.1-1 Computation of Supplemental Annuity ...................................................................................45

A. Applicable CSRS Provisions ...................................................................................................................45

B. Creditable Sick Leave ..............................................................................................................................45

C. Survivor Annuity......................................................................................................................................45

D. Computation Method...............................................................................................................................46

E. Reemployed CSRS Annuitant Who Elects FERS..................................................................................46

Part 100B4 Redetermined Annuity...................................................................................................................... 47

Section 100B4.1-1 Redetermined Annuity.............................................................................................................47

A. Applicable CSRS Provisions ...................................................................................................................47

B. Creditable Sick Leave ..............................................................................................................................47

Part 100B5 Procedures........................................................................................................................................ 48

Section 100B5.1-1 Agency Responsibilities............................................................................................................48

A. Applicable CSRS Provisions ...................................................................................................................48

B. Documentation to OPM Upon Separation of a Reemployed Annuitant..............................................48

Section 100B5.1-2 Reemployed Annuitant Responsibilities ..................................................................................49

A. Provide Agency With Retirement Status Prior to Appointment..........................................................49

B. Application for Supplemental or Redetermined Annuity.....................................................................49

C. Application to Make Deposit...................................................................................................................49

SUBCHAPTER 100C JOB AIDS .........................................................................................................50

Section 100C1.1-1 Worksheets and Job Aids for Local Reproduction....................................................................50

A. Worksheets ...............................................................................................................................................50

Job Aid #1 Model Notice to Reemployed CSRS Annuitants...........................................................................51

Job Aid #2 Model Notice to Reemployed FERS Annuitants............................................................................55

Job Aid #3 Model Request for Annuitant Information ...................................................................................59

Job Aid #4 Memo to Payroll Office: Notification of Retirement Deductions to be Withheld from Pay .........60

Job Aid #5 Notification of Reemployment of Annuitant ................................................................................61

Job Aid #6 Supplemental Annuity Computation Worksheets ........................................................................63

Job Aid #7 Agency Letter of Request to OPM for CSRS Service Credited in Current Annuity ........................69

Job Aid #8 Reemployment After CSRS Retirement.........................................................................................70

Job Aid #9 Reemployment After FERS Retirement (for persons reemployed after 1-8-88)...........................72

Section 100C1.1-2 Charts & Appendices................................................................................................................74

A. Charts........................................................................................................................................................74

B. Sample Letters..........................................................................................................................................79

C. Q&As.........................................................................................................................................................87
 CSRS Reemployed Annuitants 1 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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.
2 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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

C. Organization of 

Subchapter

The CSRS subchapter has seven parts.

NOTE: Subchapter 100B covering reemployed annuitants under FERS 

begins on page 38. 

PART NAME OF PART PAGE

 100A1 General Information 1 

 100A2 Treatment of Pay Upon Reemployment 10 

 100A3 Reemployment of Military and Civilian 

Retirees to Meet Exceptional 

Employment Needs 

 17 

 100A4 Amount Offset from Pay 20 

 100A5 Supplemental Annuity 25 

 100A6 Redetermined Annuity 30 

 100A7 Procedures 33 

D. Statement of 

Authority

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

• United States Code: 5 U.S.C. 8344, 5 U.S.C 9902

• Code of Federal Regulations: 5 CFR Part 837
 CSRS Reemployed Annuitants 3 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Section 100A1.1-2 Eligibility for Reemployment

A. General Rule 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. Coverage of Reemployed Annuitants

Service by a reemployed annuitant whose original retirement 

was based on a mandatory separation from service as a law 

enforcement officer, firefighter, nuclear material courier, custom 

and border protection officer, or air traffic controller is not 

covered by the special retirement provisions. Thus any service 

performed by such a reemployed annuitant in an approved law 

enforcement officer, firefighter, nuclear material courier, or 

customs and border protection officer position, or as an air 

traffic controller, is treated as regular service in the computation 

of a supplemental or redetermined annuity. 

Service in an approved law enforcement officer, firefighter, 

nuclear materials courier or customs and border protection 

officer position, or in an air traffic controller position, by a 

reemployed annuitant whose original retirement was not based 

on a mandatory separation from one of those positions is 

covered under the special retirement provisions for those 

positions. Reemployment service in one of those positions can 

be used to establish eligibility for retirement under the special 

provisions applicable to those employee groups. 

Example: 

Larry was serving in a secondary law enforcement 

position when he was involuntarily separated (not for 

cause) from Federal service. He had a total of 17 years of 

law enforcement service that was qualifying for a law 

enforcement officer retirement and four years of 

creditable civilian service as a management analyst that he 

performed before becoming a law enforcement 

officer. He was age 51 when he was separated and he 

became entitled to and upon application received a 

discontinued service retirement (described in Chapter 

44). 

Larry was reemployed six months after he retired in 

another secondary law enforcement position under a Term 

appointment not to exceed four years, and that 
4 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

appointment was extended for another year. Larry’s 

service as a reemployed annuitant was qualifying service 

for retirement under the special provisions for law 

enforcement officers because he returned to a secondary 

position following an involuntary break in service from 

another secondary position. When Larry separated from 

his reemployment service, upon application he became 

entitled to a redetermined annuity under the special 

provisions for law enforcement officers based on the five 

years of qualifying law enforcement officer service he 

performed as a reemployed annuitant and the 17 years of 

qualifying law enforcement service he performed before 

his original retirement. 

Service performed by a reemployed annuitant that is covered 

under the special provisions for law enforcement officers, 

firefighters, nuclear materials couriers, or customs and border 

protection officers will be subject to the enhanced 2.5 percent 

annuity accrual rate in the computation of a supplemental 

annuity only if: 

1. The original retirement was under the special provisions 

for those employee groups or was under the disability 

provision, and 

2. The total service applied to the 2.5 percent annuity 

accrual rate in the original annuity computation was less 

than 20 years. 

A maximum of 20 years’ service can be applied to the 2.5 

percent annuity accrual rate between the original annuity and the 

supplemental annuity. The 2 percent annuity accrual rate will 

apply to any remaining creditable service.

Example: 

Laura was serving in a secondary law enforcement 

position when she was involuntarily separated (not for 

cause) from Federal service. She had performed a total of 

25 years of qualifying law enforcement officer service, 

but she had taken a refund covering eight years of the 

service that she performed between October 1983 and 

September 1991. Laura did not pay the redeposit she 

owed for the refunded service and while that service was 

creditable toward establishing her entitlement to the 

immediate retirement under the special provisions for law 

enforcement officers, it was not creditable in the 

computation of the amount of her annuity. The amount of 

her original annuity was based on 17 years of qualifying 

law enforcement officer service and those 17 years were 

subject to the 2.5 percent annuity accrual rate.

Laura returned to work as a reemployed annuitant in 
 CSRS Reemployed Annuitants 5 

 Chapter 100

October, 2013 CSRS and FERS Handbook

another secondary law enforcement officer position under 

a Term appointment not to exceed four years. When her 

reemployment ended, Laura was eligible for a 

supplemental annuity. Because Laura’s original 

retirement was under the special provisions for law 

enforcement officers, and because less than 20 years of 

service was credited at the 2.5% annuity accrual rate in 

the original retirement, the 2.5 percent annuity rate will be 

used to compute Laura’s supplemental annuity. Three 

years of her qualifying law enforcement officer 

reemployment service will be applied to the 2.5 percent 

annuity accrual rate and one year of her reemployment 

service will be applied to the 2 percent annuity accrual 

rate. (The total service applied to the 2.5% annuity 

accrual rate between the original annuity and the 

supplemental annuity cannot exceed 20 years. Given that 

17 years were applied to the 2.5 percent annuity accrual 

rate in the original retirement, a maximum of three years 

can be applied to the 2.5 percent annuity accrual rate in 

the supplemental annuity computation.) 

Reemployed annuitants who work in law enforcement officer, 

firefighter, nuclear material courier, and customs and border 

protection officer positions that are covered by the special 

retirement provisions are subject to the extra one-half percent 

deduction rate that are associated with those 

positions. Reemployed annuitants whose retirements were based 

on a mandatory separation from one of those positions will also 

be subject to the extra one-half percent deduction rate if they 

would have been covered under the special retirement provisions 

had their retirements not been based on the mandatory separation 

provisions. 

Agencies must provide OPM with appropriate certification of 

service performed by a reemployed annuitant as a law 

enforcement officer, firefighter, nuclear material courier, 

customs and border protection officer, or air traffic controller, as 

outlined in the Agency Responsibility part of part 46A5 of 

Chapter 46, when the reemployed annuitant applies for 

additional benefits based on a separation from reemployment 

service.

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. 
6 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.

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.
 CSRS Reemployed Annuitants 7 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 or the annuitant is under age 60 and is reemployed 

in a position equivalent in tenure and pay to the position from 

which he or she retired (see Section 60A9); 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, or 

• Restoration of the original annuity with COLAs

Whichever results in a higher annuity amount.
8 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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

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).
 CSRS Reemployed Annuitants 9 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 the 

Federal Employees Pay Comparability Act, (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.
10 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.
 CSRS Reemployed Annuitants 11 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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. 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.

B. General Rules: 

CSRS Offset

The general rules described in paragraph A of this section apply to CSRSOffset 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.
12 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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

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 non-deduction 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

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), under the provisions of 5 U.S.C. 9902(g), or under the 

provisions of section 1113 and 1122 of P.L.111-84. No retirement 

deductions may be withheld during this type of service. If the 

reemployment service is performed under one of these provisions, it is not 

creditable for retirement purposes. See part 100A3 of this subchapter and 

5 CFR Part 553 for additional information. 
 CSRS Reemployed Annuitants 13 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Section 100A2.1-3 Deposits for Prior 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. 

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. 
14 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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

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 NonPayment of PreOctober 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. Service 

Performed Under 

Salary Offset 

Waiver 

No deposit can be made for reemployment service where annuity offset has 

been waived under the Federal Employees Pay Comparability Act 

(FEPCA) or other similar provision of law, such as: 

• 5 USC 9902(g), (applicable to reemployment in the DoD) 

• Sections 1113 and 1122 of P.L. 111-84 

because that service cannot be credited for retirement purposes
 CSRS Reemployed Annuitants 15 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 covered by CSRS Offset, 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. 
16 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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
 CSRS Reemployed Annuitants 17 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Part 100A3 Reemployment of Military and Civilian Retirees to Meet 

Exceptional Employment Needs

Section 100A3.1-1 Eligibility Requirements

A. General 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. 

Under the provisions of 5 U.S.C. 9902(g), if an annuitant is receiving an 

annuity from the Civil Service Retirement and Disability Fund, and 

becomes employed in a position within the Department of Defense, his 

annuity will continue. Except as provided in the exception below, an 

annuitant so reemployed will not be considered an employee for purposes 

of subchapter III of chapter 83, or chapter 84. 

Exception: An annuitant who retired under a discontinued service annuity 

(5 U.S.C. 8336(d)(1) or 8414(b)(1)(A),who becomes employed in a 

position within the Department of Defense after the enactment of P.L. 108-

136, may elect to be subject to section 8344 or 8468, (as the case may be). 

If there is a question as to whether an employee elected coverage or not, 

you should contact the Headquarters Benefits Officer for the specific DoD 

component that initially reemployed the annuitant. 

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. 
18 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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. Application of 

Exception

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

positions: 

Deputy Associate Director

Agency and Veterans Support

Office of Personnel Management

1900 E Street, NW. Rm 7462 

Washington, DC 20415-0001
 CSRS Reemployed Annuitants 19 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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

A. Who Must 

Submit Request

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
20 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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 Rate

2087 hours (Number of hours in work year) 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 (Amt of Offset for 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.
 CSRS Reemployed Annuitants 21 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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).
22 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.) 
 CSRS Reemployed Annuitants 23 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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. 
24 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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 
 CSRS Reemployed Annuitants 25 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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.
26 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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: 

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

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

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

iv. 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. 
 CSRS Reemployed Annuitants 27 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 parttime 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 parttime 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.
28 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.

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.
 CSRS Reemployed Annuitants 29 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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

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 (even if less than a full survivor election was 

made at the time of retirement). 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.
30 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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. 

NOTE: In addition to having performed the required 5 years of continuous 

service, the reemployed annuitant must also meet the minimum 

requirements for a new retirement right.

EXAMPLE: Bob retired under a Voluntary Early Retirement Authority 

(VERA) at age 48 with 25 years of service. He is reemployed a year later 

and works full time for 5 years. He is not eligible for a redetermined 

annuity because he does not meet the requirement of age 55 with 30 years 

of service (he is only 54). Therefore, he is only eligible for a supplemental 

annuity. If he had separated involuntarily or under another VERA, he 

would have met the eligibility requirements and would have been eligible 

for a redetermined 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.The annuitant will then need to elect between 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. 

A reemployed annuitant who’s annuity is terminated due to the acceptance 

of a Presidential appointment is entitled to a redetermined annuity upon the 

termination of the Presidential appointment, and is not subject to the 5 year 

requirement of continuous reemployment service.

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. 
 CSRS Reemployed Annuitants 31 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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

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. 

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 
32 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.
 CSRS Reemployed Annuitants 33 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 
34 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.

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.)
 CSRS Reemployed Annuitants 35 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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. 
36 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

Section 100A7.1-3 Advice to Reemployed Annuitants

A. Provide Agency 

With Retirement 

Status Prior to 

Appointment

See The Federal Employees Group Life Insurance Handbook for Personnel 

and Payroll 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 

See The Federal Employees Health Benefits Handbook for Personnel and 

Payroll Offices 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.
 CSRS Reemployed Annuitants FERS 37 

 Chapter 100

October, 2013 CSRS and FERS Handbook

[BLANK PAGE]
38 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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

The CSRS subchapter has five parts.

PART NAME OF PART PAGE

 100B1 General Information 38 

 100B2 Treatment of Pay Upon Reemployment 43 

 100B3 Supplemental Annuity 45 

 100B4 Redetermined Annuity 47 

 100B5 Procedures 48 

C. Applicable CSRS 

Provisions 

The following parts and sections apply to FERS reemployed annuitants:

Section 100A1.1-2 Eligibility for Reemployment, (Exception: FERS 

rules for special group employees, see 100B1.1-2) 

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 
 Reemployed Annuitants FERS 39 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Section 100 B1.1-2 Reemployment of Special Group Employees

A. Coverage of 

Reemployed 

Annuitants

Service by a reemployed annuitant in an approved law enforcement 

officer, firefighter, nuclear material courier, customs and border 

protection officer, or air traffic controller position is covered by the 

special retirement provisions and can be used to establish entitlement for 

retirement under the special provisions applicable to those employee 

groups. 

EXAMPLE 1: Becky was an air traffic controller when she was 

involuntarily separated (not for cause) from Federal service. She 

had a total of 17 years of service as an air traffic controller that was 

qualifying for an air traffic controller retirement and four years of 

creditable active duty military service (military deposit was paid in 

full) that she performed before becoming an air traffic 

controller. Becky was age 50 when she was separated from her air 

traffic controller position and she became entitled to and upon 

application received a discontinued service retirement (described in 

Chapter 44). 

Becky was reemployed as an air traffic controller six months after 

she retired and worked for another five years as a reemployed 

annuitant in the air traffic controller position. Becky’s service as a 

reemployed annuitant was qualifying service for retirement under 

the special provisions for air traffic controllers and when her 

reemployment ended, upon application, she became entitled to a 

redetermined annuity under the special provisions for air traffic 

controllers based on the five years of qualifying service as an air 

traffic controller that she performed as a reemployed annuitant and 

the 17 years of qualifying service as an air traffic controller that she 

performed before her original retirement.

Service performed by a reemployed annuitant that is covered under the 

special provisions for law enforcement officers, firefighters, nuclear 

materials couriers, customs and border protection officers, and air traffic 

controllers will be subject to the enhanced 1.7 percent annuity accrual 

rate in the computation of a supplement annuity only if: 
40 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Section 100 B1.1-2 Reemployment of Special Group Employees (Cont.)

A. Coverage of 

Reemployed 

Annuitants

(Cont.)

1. The original retirement was under the special provisions for those 

employee groups or was under the disability provision, and 

2. The total service applied to the 1.7 percent annuity accrual rate in 

the original annuity computation was less than 20 years. 

A maximum of 20 years’ service can be applied to the 1.7 percent 

annuity accrual rate between the original annuity and the supplement 

annuity. The 1 percent annuity accrual rate will apply to any remaining 

creditable service.

EXAMPLE 2: Brian was serving in a secondary firefighter position 

when he was involuntarily separated (not for cause) from Federal 

service at age 48. Brian had performed a total of 25 years of 

qualifying firefighter service, eight years of which were covered 

under CSRS and credited in a CSRS component of his FERS 

annuity, and 17 years of which were covered under FERS. The 17 

years of firefighter service under FERS were subject to the 1.7 

percent annuity accrual rate in the original annuity computation. 

Brian returned to work as a reemployed annuitant in another 

secondary firefighter and worked four more years. Brian’s service 

as a reemployed annuitant was qualifying service for retirement 

under the special provisions for firefighters because he returned to a 

secondary position following an involuntary break in service from 

another secondary position. When his reemployment ended, Brian 

was eligible for a supplemental annuity. Because Brian’s original 

retirement was under the special provisions for firefighters, and 

because less than 20 years of service was credited at the 1.7 percent 

annuity accrual rate in the original retirement, the 1.7 percent 

annuity rate will be used to compute Brian’s supplemental 

annuity. Three years of his qualifying firefighter reemployment 

service will be applied to the 1.7 percent annuity accrual rate and 

one year of his reemployment service will be applied to the 1 

percent annuity accrual rate. (The total service applied to the 1.7% 

annuity accrual rate between the original annuity and the 

supplemental annuity cannot exceed 20 years. Given that 17 years 

were applied to the 1.7 percent annuity accrual rate in the original 

retirement, a maximum of three years can be applied to the 1.7 

percent annuity accrual rate in the supplemental annuity 

computation.) 
 Reemployed Annuitants FERS 41 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Section 100 B1.1-2 Reemployment of Special Group Employees

A. Coverage of 

Reemployed 

Annuitants

(Cont.)

Note pertaining to the 20 year limit of service that can be applied to the 

1.7 percent annuity accrual rate: If an annuitant who retired under the 

MRA + 30 retirement provision and who had certain air traffic controller 

service credited at the 1.7 percent annuity accrual rate in the original 

annuity computation, all reemployed annuitant service as an air traffic 

controller actively engaged in the separation and control of air traffic 

will be credited at the 1.7 percent annuity accrual rate without 

limitation. 

Reemployed annuitants who work in law enforcement officer, 

firefighter, nuclear material courier, and customs and border protection 

officer positions that are covered by the special retirement provisions 

and reemployed annuitants who work as air traffic controllers are subject 

to the extra one-half percent deduction rate that are associated with those 

positions. Reemployed annuitants whose retirements were based on a 

mandatory separation from one of those positions will also be subject to 

the extra one-half percent deduction rate if they would have been 

covered under the special retirement provisions had their retirements not 

been based on the mandatory separation provisions. 

Agencies must provide OPM with appropriate certification of service 

performed by a reemployed annuitant as a law enforcement officer, 

firefighter, nuclear material courier, customs and border protection 

officer, or air traffic controller, as outlined in the Agency Responsibility 

part of part 46B5 of Chapter 46, when the reemployed annuitant applies 

for additional benefits based on a separation from reemployment service. 
42 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Section 100B1.1-3 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

Under FERS, a retiree's annuity is only 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). There is no provision in FERS to terminate annuities based 

on involuntary separations or upon receiving a Presidential appointment 

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. 
 Reemployed Annuitants FERS 43 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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. 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. 

B. When Annuity 

Terminates Upon 

Reemployment

Under FERS, a retiree's annuity is only 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). There is no provision in FERS to terminate annuities based 

on involuntary separations or upon receiving a Presidential appointment 

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. 
44 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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 parttime 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.
 Reemployed Annuitants FERS 45 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 provisions of section 1901 of P.L. 111-84 permits unused sick leave to 

be used as service credit for computation of benefits under FERS for 

retirements effective on or after 10-28-2009. Therefore; any individual 

who separates for retirement, or dies while in active employment between 

October 28, 2009 and December 31, 2013, will have added to their total 

creditable service for annuity computation purposes, “the applicable 

percentage of the days of unused sick leave to his credit under a formal 

leave system.” The provisions of 5 U.S.C. § 8415(l)(2)(B)(i)-(ii) state that 

the “applicable percentage” of unused days of sick leave is 50% with 

respect to persons who separate or die in service between October 28, 

2009, and December 31, 2013, and, 100% with respect to those persons 

who separate or die in service on or after January 1, 2014. 

The 50% of unused sick leave of a FERS employee that is not part of the 

“applicable percentage” of sick leave that can be used for computation of a 

FERS annuity for an individual separating between October 28, 2009, and 

December 31, 2013, remains to that individual’s credit under 5 C.F.R. § 

630.502 for recredit in the instance of reemployment. See BAL11-102 for 

specific guidance.. 

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 even if the 25% option was elected at the time of the 

original retirement. 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.
46 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Section 100B3.1-1 Computation of Supplemental Annuity (Cont.)

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.
 Reemployed Annuitants FERS 47 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 

Unused sick leave credited in an earlier retirement remains to the 

employee's credit.
48 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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: 

a. SF 3100, Individual Retirement Record, listing deductions 

and all service in the agency after retirement and 

forwarding it as provided by Chapter 30; and 

b. The annuitant's new SF 3107, Application for Immediate 

Retirement, if received by the agency; or

c. 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. 
 Reemployed Annuitants FERS 49 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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. 
50 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Subchapter 100C Job Aids

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

A. Worksheets 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
 CSRS Reemployed Annuitants FERS 51 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 STOPS Reemployment will cause your annuity to stop if --

(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 BENEFITS When your annuity stops, you have the same status as any other Federal 

employee employed in 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 

CONTINUES

If your annuity does not stop under the rules discussed above, then you 

will continue to 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 BENEFITS Reemployment may increase your retirement and death benefits. As a 

reemployed annuitant, you can 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 
52 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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.

DISABILITY 

ANNUITANTS

The following are important facts that may affect your future retirement 

benefits if you are a disability 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 
 CSRS Reemployed Annuitants 53 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 STOPS If your annuity stops upon reemployment, your FEHB coverage as an 

annuitant stops, too. If your appointment is one that gives you eligibility 

for FEHB converge, you can enroll in FEHB when you are reemployed. 

ANNUITY 

CONTINUTES

If your annuity continues after you are reemployed, your FEHB coverage 

will be transferred to your agency unless you waive premium conversion, 

in which case your FEHB coverage as an annuitant continues and 

withholding continues to be made from your annuity payment. 

FEDERAL EMPLOYEES GROUP LIFE INSURANCE (FEGLI) PROGRAM

ANNUITY STOPS If your annuity stops upon reemployment, your insurance as an annuitant 

stops without a right to convert 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 

CONTINUES

If your annuity continues after you are reemployed, you retain the life 

insurance you have as a retiree; 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, 
54 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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. 
 CSRS Reemployed Annuitants 55 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 STOPS Reemployment will cause your annuity to stop if --

(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 BENEFITS 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 

CONTINUES

If your annuity does not stop under the provisions discussed above, then 

you will continue to 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 BENEFITS Reemployment may increase your retirement and death benefits. As a 

reemployed annuitant, you can 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 
56 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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. 

DISABILITY 

ANNUITANTS

The following are important facts that may affect your future retirement 

benefits if you are a disability 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.
 Reemployed Annuitants FERS 57 

 Chapter 100

October, 2013 CSRS and FERS Handbook

FEDERAL EMPLOYEES HEALTH BENEFITS (FEHB) PROGRAM

ANNUITY STOPS If your annuity stops upon reemployment, your FEHB coverage as an 

annuitant stops, too. If your appointment is one that gives you eligibility 

for FEHB converge, you can enroll in FEHB when you are reemployed. 

ANNUITY 

CONTINUTES

If your annuity continues after you are reemployed, your FEHB coverage 

will be transferred to your agency unless you waive premium conversion, 

in which case your FEHB coverage as an annuitant continues and

withholding continues to be made from your annuity payment.

FEDERAL EMPLOYEES GROUP LIFE INSURANCE (FEGLI) PROGRAM

ANNUITY STOPS If your annuity stops upon reemployment, your insurance as an annuitant 

stops without a right to convert 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 

CONTINUTES

If your annuity continues after you are reemployed, you retain the life 

insurance you have as a retiree; 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 
58 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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.
 Reemployed Annuitants FERS 59 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 Mangement
60 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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: Date: 

Reemployed Annuitant
 CSRS Reemployed Annuitants FERS 61 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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)
62 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Job Aid #5 (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
 CSRS Reemployed Annuitants FERS 63 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 PartTimeFull Time 

Only

Some PartTime

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)
64 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Job Aid #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.
 CSRS Reemployed Annuitants FERS 65 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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.
66 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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.
 CSRS Reemployed Annuitants FERS 67 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Job Aid #6 (Cont.)

PART V CSRS Service Factor

Description Years Months Service

Total CSRS Service and Unused Sick Leave 

Plus Total CSRS Service for This Supplemental 

Equals Total CSRS Service **

Less Total CSRS Service and Unused Sick Leave **

Equals Total CSRS Service Credited in 

*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 

S i Ft*

Part-Time Service Adjustment:

Total Days Worked During Reemployed 

A it t S i C dit d i thi 

Divided by 260, Equals 

Divided by Total Time Factor

 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. 
68 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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 

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) 
CSRS Reemployed Annuitants FERS 69 

Chapter 100

October, 2013 CSRS and FERS Handbook

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 
70 CSRS Reemployed Annuitants FERS

Chapter 100

April, 1998 CSRS and FERS Handbook

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

 

 

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).

 

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 Reemployed Annuitants FERS 71 

Chapter 100

CSRS and FERS Handbook August, 1996

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.
72 CSRS Reemployed Annuitants

 Chapter 100

CSRS and FERS Handbook October, 2013

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. 
 Reemployed Annuitants FERS 73 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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.
74 Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook 

Section 100C1.1-2 Charts & Appendices

A. Charts This subchapter contains the following charts for local reproduction:

1. Chart 1. -- 360 Day Factor Chart 

2. Chart 2. -- Sick Leave Chart 2087 Hours 

3. Chart 3. -- CSRS General Formula Computation Chart 

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

Accrual Factor
 CSRS Reemployed Annuitants FERS 75 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 0.083333 0.166667 0.25 0.333333 0.416667 0.5 0.583333 0.666667 0.75 0.833333 0.916667

1 0.002778 0.086111 0.169444 0.252778 0.336111 0.419444 0.502778 0.586111 0.669444 0.752778 0.836111 0.919444

2 0.005556 0.088889 0.172222 0.255556 0.338889 0.422222 0.505556 0.588889 0.672222 0.755556 0.838889 0.922222

3 0.008333 0.091667 0.175 0.258333 0.341667 0.425 0.508333 0.591667 0.675 0.758333 0.841667 0.925

4 0.011111 0.094444 0.177778 0.261111 0.344444 0.427778 0.511111 0.594444 0.677778 0.761111 0.844444 0.927778

5 0.013889 0.097222 0.180556 0.263889 0.347222 0.430556 0.513889 0.597222 0.680556 0.763889 0.847222 0.930556

6 0.016667 0.1 0.183333 0.266667 0.35 0.433333 0.516667 0.6 0.683333 0.766667 0.85 0.933333

7 0.019444 0.102778 0.186111 0.269444 0.352778 0.436111 0.519444 0.602778 0.686111 0.769444 0.852778 0.936111

8 0.022222 0.105556 0.188889 0.272222 0.355556 0.438889 0.522222 0.605556 0.688889 0.772222 0.855556 0.938889

9 0.025 0.108333 0.191667 0.275 0.358333 0.441667 0.525 0.608333 0.691667 0.775 0.858333 0.941667

10 0.027778 0.111111 0.194444 0.277778 0.361111 0.444444 0.527778 0.611111 0.694444 0.777778 0.861111 0.944444

11 0.030556 0.113889 0.197222 0.280556 0.363889 0.447222 0.530556 0.613889 0.697222 0.780556 0.863889 0.947222

12 0.033333 0.116667 0.2 0.283333 0.366667 0.45 0.533333 0.616667 0.7 0.783333 0.866667 0.95

13 0.036111 0.119444 0.202778 0.286111 0.369444 0.452778 0.536111 0.619444 0.702778 0.786111 0.869444 0.952778

14 0.038889 0.122222 0.205556 0.288889 0.372222 0.455556 0.538889 0.622222 0.705556 0.788889 0.872222 0.955556

15 0.041667 0.125 0.208333 0.291667 0.375 0.458333 0.541667 0.625 0.708333 0.791667 0.875 0.958333

16 0.044444 0.107778 0.211111 0.294444 0.377778 0.461111 0.544444 0.627778 0.711111 0.794444 0.877778 0.961111

17 0.047222 0.130556 0.213889 0.297222 0.380556 0.463889 0.547222 0.630556 0.713889 0.797222 0.880556 0.963889

18 0.05 0.133333 0.216667 0.3 0.383333 0.466667 0.55 0.633333 0.716667 0.8 0.883333 0.966667

19 0.052778 0.136111 0.219444 0.302773 0.386111 0.469444 0.552778 0.636111 0.719444 0.802778 0.886111 0.969444

20 0.055556 0.138889 0.222222 0.305556 0.388889 0.472222 0.055556 0.638889 0.722222 0.805556 0.888889 0.972222

21 0.058333 0.141667 0.225 0.308333 0.391667 0.475 0.558333 0.641667 0.725 0.808333 0.891667 0.975

22 0.061111 0.144444 0.227778 0.311111 0.394444 0.477778 0.561111 0.644444 0.727778 0.811111 0.894444 0.977778

23 0.063889 0.147222 0.230556 0.313889 0.397222 0.480556 0.563889 0.647222 0.730556 0.813889 0.897222 0.980556

24 0.066667 0.15 0.233333 0.316667 0.4 0.483333 0.566667 0.65 0.733333 0.816667 0.9 0.983333

25 0.069444 0.152778 0.236111 0.319444 0.402778 0.486111 0.569444 0.652778 0.736111 0.819444 0.902778 0.986111

26 0.072222 0.155556 0.238889 0.322222 0.405556 0.488889 0.572222 0.655556 0.738889 0.822222 0.905556 0.988889

27 0.075 0.158333 0.241667 0.325 0.408333 0.491667 0.575 0.658333 0.741667 0.825 0.908333 0.991667

28 0.077778 0.161111 0.244444 0.327778 0.411111 0.494444 0.577778 0.661111 0.744444 0.827778 0.911111 0.994444

29 0.080556 0.163889 0.247222 0.330556 0.413889 0.497222 0.580556 0.663889 0.747222 0.830556 0.913889 0.997222
76 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Section 100C1.1-2

Chart 2

SICK LEAVE CHART 2087 HOURS

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

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 0 174 348 522 696 870 1044 1217 1391 1565 1739 1913

1 6 180 354 528 701 875 1049 1223 1397 1571 1745 1919

2 12 186 359 533 707 881 1055 1229 1403 1577 1751 1925

3 17 191 365 539 713 887 1061 1235 1409 1583 1757 1930

4 23 197 371 545 719 893 1067 1241 1415 1588 1762 1936

5 29 203 377 551 725 899 1072 1246 1420 1594 1768 1942

6 35 209 383 557 730 904 1078 1252 1426 1600 1774 1948

7 41 214 388 562 736 910 1084 1258 1432 1606 1780 1954

8 46 220 394 568 742 916 1090 1264 1438 1612 1786 1959

9 52 226 400 574 748 922 1096 1270 1444 1617 1791 1965

10 58 232 406 580 754 928 1101 1275 1449 1623 1797 1971

11 64 238 412 586 759 933 1107 1281 1455 1629 1803 1977

12 70 243 417 591 765 939 1113 1287 1461 1635 1809 1983

13 75 249 423 597 771 945 1119 1293 1467 1641 1815 1988

14 81 255 429 603 777 951 1125 1299 1472 1646 1820 1994

15 87 261 435 609 783 957 1130 1304 1478 1652 1826 2000

16 93 267 441 615 788 962 1136 1310 1484 1658 1832 2006

17 99 272 446 520 794 968 1142 1316 1490 1664 1838 2012

18 104 278 452 626 800 974 1148 1322 1496 1670 1844 2017

19 110 284 458 632 806 980 1154 1328 1501 1675 1849 2023

20 116 290 464 638 812 986 1159 1333 1507 1681 1855 2029

21 122 296 470 643 817 991 1165 1339 1513 1687 1861 2035

22 128 301 475 649 823 997 1171 1345 1519 1693 1867 2041

23 133 307 481 655 829 1003 1177 1351 1525 1699 1873 2046

24 139 313 487 661 835 1009 1183 1357 1530 1704 1878 2052

25 146 319 493 667 841 1015 1188 1362 1536 1710 1884 2058

26 151 325 499 672 846 1020 1194 1368 1542 1716 1890 2064

27 157 330 504 678 852 1026 1200 1374 1548 1722 1896 2070

28 162 336 510 684 858 1032 1206 1380 1554 1728 1901 2075

29 168 342 516 690 864 1038 1212 1386 1559 1733 1907 2081
 Reemployed Annuitants FERS 77 

 Chapter 100

October, 2013 CSRS and FERS Handbook

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 0.075 0.076458 0.077917 0.079375 0.080833 0.082292 0.08375 0.085208 0.086667 0.088125 0.089583 0.091042

6 0.0925 0.093958 0.095417 0.096875 0.098333 0.099792 0.10125 0.102708 0.104167 0.105625 0.107083 0.108542

7 0.11 0.111458 0.112917 0.114375 0.115833 0.117292 0.11875 0.120208 0.121667 0.123125 0.124583 0.126042

8 0.1275 0.128958 0.130417 0.131875 0.133333 0.134792 0.13625 0.137708 0.139167 0.140625 0.142083 0.143542

9 0.145 0.146458 0.147917 0.149375 0.150833 0.152292 0.15375 0.155208 0.156667 0.158125 0.159583 0.161042

10 0.1625 0.164167 0.165833 0.1675 0.169167 0.170833 0.1725 0.174167 0.175833 0.1775 0.179167 0.180833

11 0.1825 0.184167 0.185833 0.1875 0.189167 0.190833 0.1925 0.194167 0.195833 0.1975 0.199167 0.200833

12 0.2025 0.204167 0.205833 0.2075 0.209167 0.210833 0.2125 0.214167 0.215833 0.2175 0.219167 0.220833

13 0.2225 0.224167 0.225833 0.2275 0.229167 0.230833 0.2325 0.234167 0.235833 0.2375 0.239167 0.240833

14 0.2425 0.244167 0.245833 0.2475 0.249167 0.250833 0.2525 0.254167 0.255833 0.2575 0.259167 0.260833

15 0.2625 0.264167 0.265833 0.2675 0.269167 0.270833 0.2725 0.274167 0.275833 0.2775 0.279167 0.280833

16 0.2825 0.284167 0.285833 0.2875 0.289167 0.290833 0.2925 0.294167 0.295833 0.2975 0.299167 0.300833

17 0.3025 0.304167 0.305833 0.3075 0.309167 0.310833 0.3125 0.314167 0.315833 0.3175 0.319167 0.320833

18 0.3225 0.324167 0.325833 0.3275 0.329167 0.330833 0.3325 0.334167 0.335833 0.3375 0.339167 0.340833

19 0.3425 0.344167 0.345833 0.3475 0.349167 0.350833 0.3525 0.354167 0.355833 0.3575 0.359167 0.360833

20 0.3625 0.364167 0.365833 0.3675 0.369167 0.370833 0.3725 0.374167 0.375833 0.3775 0.379167 0.380833

21 0.3825 0.384167 0.385833 0.3875 0.389167 0.390833 0.3925 0.394167 0.395833 0.3975 0.399167 0.400833

22 0.4025 0.404167 0.405833 0.4075 0.409167 0.410833 0.4125 0.414167 0.415833 0.4175 0.419167 0.420833

23 0.4225 0.424167 0.425833 0.4275 0.429167 0.430833 0.4325 0.434167 0.435833 0.4375 0.439167 0.440833

24 0.4425 0.444167 0.445833 0.4475 0.449167 0.450833 0.4525 0.454167 0.455833 0.4575 0.459167 0.460833

25 0.4625 0.464167 0.465833 0.4675 0.469167 0.470833 0.4725 0.474167 0.475833 0.4775 0.479167 0.480833

26 0.4825 0.484167 0.485833 0.4875 0.489167 0.490833 0.4925 0.494167 0.495833 0.4975 0.499167 0.500833

27 0.5025 0.504167 0.505833 0.5075 0.509167 0.510833 0.5125 0.514167 0.515833 0.5175 0.519167 0.520833

28 0.5225 0.524167 0.525833 0.5275 0.529167 0.530833 0.5325 0.534167 0.535833 0.5375 0.539167 0.540833

29 0.5425 0.544167 0.545833 0.5475 0.549167 0.550833 0.5525 0.554167 0.555833 0.5575 0.559167 0.560833

30 0.5625 0.564167 0.565833 0.5675 0.569167 0.570833 0.5725 0.574167 0.575833 0.5775 0.579167 0.580833

31 0.5825 0.584167 0.585833 0.5875 0.589167 0.590833 0.5925 0.594167 0.595833 0.5975 0.599167 0.600833

32 0.6025 0.604167 0.605833 0.6075 0.609167 0.610833 0.6125 0.614167 0.615833 0.6175 0.619167 0.620833

33 0.6225 0.624167 0.625833 0.6275 0.629167 0.630833 0.6325 0.634167 0.635833 0.6375 0.639167 0.640833

34 0.6425 0.644167 0.645833 0.6475 0.649167 0.650833 0.6525 0.0654167 0.655833 0.6575 0.659167 0.660833

35 0.6625 0.664167 0.665833 0.6675 0.669167 0.670833 0.6725 0.674167 0.675833 0.6775 0.679167 0.680833

36 0.6825 0.684167 0.685833 0.6875 0.689167 0.690833 0.6925 0.694167 0.695833 0.6975 0.699167 0.700833

37 0.7025 0.704167 0.705833 0.7075 0.709167 0.710833 0.7125 0.714167 0.715833 0.7175 0.719167 0.720833

38 0.7225 0.724167 0.725833 0.7275 0.729167 0.730833 0.7325 0.734167 0.735833 0.7375 0.739167 0.740833

39 0.7425 0.744167 0.745833 0.7475 0.749167 0.750833 0.7525 0.754167 0.755833 0.7575 0.759167 0.760833

40 0.7625 0.764167 0.765833 0.7675 0.769167 0.770833 0.7725 0.774167 0.775833 0.7775 0.779167 0.780833

41 0.7825 0.784167 0.785833 0.7875 0.789167 0.790833 0.7925 0.794167 0.795833 0.7975 0.799167 0.81

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. 
78 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

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 0 Month 1 Month 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 Months 10 Months 11 Months

1 0.01 0.010833 0.011667 0.0125 0.013333 0.014167 0.015 0.015833 0.016667 0.0175 0.018333 0.019167

2 0.02 0.020833 0.021667 0.0225 0.023333 0.024167 0.025 0.025833 0.026667 0.0275 0.028333 0.029167

3 0.03 0.030833 0.031667 0.0325 0.033333 0.034167 0.035 0.035833 0.036667 0.0375 0.038333 0.039167

4 0.04 0.040833 0.041667 0.0425 0.043333 0.044167 0.045 0.045833 0.046667 0.0475 0.048333 0.049167

5 0.05 0.050833 0.051667 0.0525 0.053333 0.054167 0.055 0.055833 0.056667 0.0575 0.058333 0.059167

6 0.06 0.060833 0.061667 0.0625 0.063333 0.064167 0.065 0.065833 0.066667 0.0675 0.068333 0.069167

7 0.07 0.070833 0.071667 0.0725 0.073333 0.074167 0.075 0.075833 0.076667 0.0775 0.078333 0.079167

8 0.08 0.080833 0.081667 0.0825 0.083333 0.084167 0.085 0.085833 0.086667 0.0875 0.088333 0.089167

9 0.09 0.090833 0.091667 0.0925 0.093333 0.094167 0.095 0.095833 0.096667 0.0975 0.098333 0.099167

10 0.1 0.100833 0.101667 0.1025 0.103333 0.104167 0.105 0.105833 0.106667 0.1075 0.108333 0.109167

11 0.11 0.110833 0.111667 0.1125 0.113333 0.114167 0.115 0.115833 0.116667 0.1175 0.118333 0.119167

12 0.12 0.120833 0.121667 0.1225 0.123333 0.124167 0.125 0.125833 0.126667 0.1275 0.128333 0.129167

13 0.13 0.130833 0.131667 0.1325 0.133333 0.134167 0.135 0.135833 0.136667 0.1375 0.138333 0.139167

14 0.14 0.140833 0.141667 0.1425 0.143333 0.144167 0.145 0.145833 0.146667 0.1475 0.148333 0.149167

15 0.15 0.150833 0.151667 0.1525 0.153333 0.154167 0.155 0.155833 0.156667 0.1575 0.158333 0.159167

16 0.16 0.160833 0.161667 0.1625 0.163333 0.164167 0.165 0.165833 0.166667 0.1675 0.168333 0.169167

17 0.17 0.170833 0.171667 0.1725 0.173333 0.174167 0.175 0.175833 0.176667 0.1775 0.178333 0.179167

18 0.18 0.180833 0.181667 0.1825 0.183333 0.184167 0.185 0.185833 0.186667 0.1875 0.188333 0.189167

19 0.19 0.190833 0.191667 0.1925 0.193333 0.194167 0.195 0.195833 0.196667 0.1975 0.198333 0.199167

20 0.2 0.200833 0.201667 0.2025 0.203333 0.204167 0.205 0.205833 0.206667 0.2075 0.208333 0.209167

21 0.21 0.210833 0.211667 0.2125 0.213333 0.214167 0.215 0.215833 0.216667 0.2175 0.218333 0.219167

22 0.22 0.220833 0.221667 0.2225 0.223333 0.224167 0.225 0.225833 0.226667 0.2275 0.228333 0.229167

23 0.23 0.230833 0.231667 0.2325 0.233333 0.234167 0.235 0.235833 0.236667 0.2375 0.238333 0.239167

24 0.24 0.240833 0.241667 0.2425 0.243333 0.244167 0.245 0.245833 0.246667 0.2475 0.248333 0.249167

25 0.25 0.250833 0.251667 0.2525 0.253333 0.254167 0.255 0.255833 0.256667 0.2575 0.258333 0.259167

26 0.26 0.260833 0.261667 0.2625 0.263333 0.264167 0.265 0.265833 0.266667 0.2675 0.268333 0.269167

27 0.27 0.270833 0.271667 0.2725 0.273333 0.274167 0.275 0.275833 0.276667 0.2775 0.278333 0.279167

28 0.28 0.280833 0.281667 0.2825 0.283333 0.284167 0.285 0.285833 0.286667 0.2875 0.288333 0.289167

29 0.29 0.290833 0.291667 0.2925 0.293333 0.294167 0.295 0.295833 0.296667 0.2975 0.298333 0.299167

30 0.3 0.300833 0.301667 0.3025 0.303333 0.304167 0.305 0.305833 0.306667 0.3075 0.308333 0.309167

31 0.31 0.310833 0.311667 0.3125 0.313333 0.314167 0.315 0.315833 0.316667 0.3175 0.318333 0.319167

32 0.32 0.320833 0.321667 0.3225 0.323333 0.324167 0.325 0.325833 0.326667 0.3275 0.328333 0.329167

33 0.33 0.330833 0.331667 0.3325 0.333333 0.334167 0.335 0.335833 0.336667 0.3375 0.338333 0.339167

34 0.34 0.340833 0.341667 0.3425 0.343333 0.344167 0.345 0.345833 0.346667 0.3475 0.348333 0.349167

35 0.35 0.350833 0.351667 0.3525 0.353333 0.354167 0.355 0.355833 0.356667 0.357 0.358333 0.359167

36 0.36 0.360833 0.361667 0.3625 0.363333 0.364167 0.365 0.365833 0.366667 0.3675 0.368333 0.369167

37 0.37 0.370833 0.371667 0.3725 0.373333 0.374167 0.375 0.375833 0.376667 0.3775 0.378333 0.379167

38 0.38 0.380833 0.381667 0.3825 0.383333 0.384167 0.385 0.385833 0.386667 0.3875 0.388333 0.389167

39 0.39 0.390833 0.391667 0.3925 0.393333 0.394167 0.395 0.395833 0.396667 0.3975 0.398333 0.399167

40 0.4 0.400833 0.401667 0.4025 0.403333 0.404167 0.405 0.405833 0.406667 0.4075 0.408333 0.409167
CSRS Reemployed Annuitants FERS 79 

Chapter 100

October, 2013

CSRS and FERS Handbook

B. Sample Letters This subchapter contains sample letters to the OPM director regarding 

reemployed annuitants. 
80 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Honorable Director

U.S. Office of Personnel Management

Washington DC 20415 

Dear Director:

The {name of requesting agency} requests a dual compensation reduction (salary offset) waiver for Mr. (or 

Ms.) ___________. This waiver will enable {name of requesting agency} to reemploy Mr. (or Ms.)

________ for work needed as a result of {describe the military threat, natural disaster, or other 

unforeseen occurrence (e.g., an outbreak of pandemic influenza) for which the individual’s services are 

needed . Emergencies must be sufficiently significant that they involve direct threats to life or 

property.} The {name of requesting agency} will appoint Mr. (or Ms.) ________ on a {indicate the 

appointing authority which the agency intends to use to reemploy the annuitant} appointment to 

{indicate the position the reemployed annuitant will have.} 

The {name of requesting agency} is requesting this waiver under criteria in 5 CFR 553.201 (c) – “Requests 

based on an emergency hiring need.” The criteria for approving a waiver in this case are met by the following 

information: 

(1) Nature of emergency. {describe the emergency – military threat, natural disaster, or 

unforeseen occurrence, the date it occurred, and the expected duration of the emergency 

response effort needed by the individual for whom the waiver is being requested. Also, 

describe the impact of the emergency on the agency’s ability to meet mission requirements.} 

(2) Need for Mr. (or Ms.) _______ services. Mr. (or Ms.) _______ {provide a description of how the 

individual is uniquely qualified for the emergency response work or explain how the number of 

positions to be filled and/or the urgency of response would justify the appointment of the 

individual without further delay – the context being the impact on life or property} 

Sincerely,

{Name of requestor, and title}

Attachments (if any)
CSRS Reemployed Annuitants FERS 81 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Honorable Director 

U.S. Office of Personnel Management

Washington DC 20415 

Dear Director:

The {name of requesting agency} requests a dual compensation reduction (salary offset) waiver for Mr. 

(or Ms.) ___________. The {name of requesting agency} is seeking a waiver for Mr. (or Ms.)

________ because we have been unable to recruit any qualified individuals for the position of {state the 

position the reemployed annuitant will occupy}. The {name of requesting agency} will appoint Mr. 

(or Ms.) ________ on a {indicate the appointing authority which the agency intends to use to 

reemploy the annuitant} appointment to {indicate the position the reemployed annuitant will have.} 

The {name of requesting agency} is requesting this waiver under criteria in 5 CFR 553.201 (d) - 

“Request based on severe recruiting difficulty” in recruiting a qualified candidate for a particular position. 

The criteria for approving this request are met by the following: 

(1) A description of the length, breadth and results of the agency recruitment efforts for the 

position; {Provide detailed specifics about your agencies recruiting efforts. Give detailed 

results of job postings, i.e. vacancy announcement number, open and close dates, 

number of applications received, number of qualified candidates, number of candidates 

referred to the selecting official, and describe/explain why your agency did not make a 

selection. In addition to USAJOBS postings, describe any additional recruiting efforts – 

job fairs, advertisements in professional journals, etc. If the position being filled is in the 

excepted service, you still must describe your agency’s recruiting efforts – e.g., use of 

recruitment fliers, advertisements in professional or trade journals, campus recruiting, 

etc., and the results of those efforts. Mention the extent to which your agency used 

recruitment incentives to help fill this position.}

(2) Other factors demonstrating that a legitimate recruiting need cannot be met without the waiver; 

{describe any unusual qualification requirements, or how the working conditions (i.e., the 

location of the job or conditions specific to the nature of the work to be performed) of the 

position have impacted your ability to recruit any qualified individuals. If you offered 

retention bonuses – give dates, etc. If applicable, explain why the position needs to be filled 

without further delay, and why continued recruiting efforts are not feasible}. 

Sincerely,

{Name of requestor, and title}

Attachments (if any)
82 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Honorable Director 

U.S. Office of Personnel Management

Washington DC 20415 

Dear Director: 

The {name of requesting agency} requests a dual compensation reduction (salary offset) waiver for Mr. 

(or Ms.) ___________. This waiver will enable {name of requesting agency} to retain Mr. (or Ms.)

________ in order to {indicate the specific project the for which the individual will be working. 

Note: under this provision, individuals cannot be retained to continue the usual duties or functions 

of the position they already hold; they can only be retained for a specific project}. 

The {name of requesting agency} is requesting this waiver under criteria in 5 CFR 553.201 (e) - 

“Exceptions based on the need to retain a particular individual” when an agency needs to retain a 

particular individual for an ongoing project. The criteria for approving this request are met by the 

following: 

(1) Critical nature of the project; Mr. (or Ms.) _______ will be {describe the project for which 

the individual is needed}. This project is important because {describe the importance of the 

project to the agency’s mission. Also, describe the potential costs (can be cost in terms of 

impact or ramification) of project failure or delay, if any. Describe any legislative or 

presidential deadlines (be specific – particularly if timelines or milestones are involved), if 

any. Describe any other factors, as applicable, which demonstrate how the project is 

unusually critical}. 

(2) Candidate’s Unique qualifications; Mr. (or Ms.) _______ {describe the knowledge, skills, 

and abilities possessed by the candidate that are essential for successful completion of the 

project; Provide a justification which shows that these knowledge, skills, and abilities could 

not be acquired by another appointee within a reasonable amount of time}.

(3) Need for retention; Mr. (or Ms.) _______ will retire (or resign if currently reemployed without 

a waiver) and refuses any type of reemployment without this waiver. Consequently, {name of 

requesting agency} will lose Mr. (or Ms.) _______ service’s unless the waiver is granted.

(4) Other staffing options. The project work Mr. (or Ms.) _______ will perform cannot be assigned 

to other employees involved with the same project because {explain why the work cannot be 

assigned to other employees involved with the same project} 
CSRS Reemployed Annuitants FERS 83 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Sincerely,

{Name of requestor, and title}

Attachments (if any)
84 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Honorable Director

U.S. Office of Personnel Management

Washington DC 20415 

Dear Director: 

The {name of requesting agency} requests a dual compensation reduction (salary offset) waiver for Mr. 

(or Ms.) ___________. This waiver will enable {name of requesting agency} to reemploy Mr. (or Ms.)

________ for work needed as a result of {describe the unusual circumstance) for which the 

individual’s services are needed}. The {name of requesting agency} will appoint Mr. (or Ms.)

________ on a {indicate the appointing authority which the agency intends to use to reemploy the 

annuitant} appointment to {indicate the position the reemployed annuitant will have.} 

The {name of requesting agency} is requesting this waiver under criteria in 5 CFR 553.201 (f) – 

“Requests based on other unusual circumstances.” The criteria for approving a waiver in this case are met 

by the following information: 

(1) The unusual circumstance. {describe the unusual circumstance, when it first occurred, and 

the length of time your agency expects the unusual circumstance to last.}

(2) Relationship between the waiver request and the agency’s mission. {describe how the waiver 

request directly supports your agency’s mission.} 

(3) Why the unusual circumstance could not be avoided {explain how or why the unusual 

circumstance could not be avoided/anticipated/addressed prior to the waiver request.}

(4) Candidate’s unique qualifications. Mr. (or Ms.) _______ {describe the knowledge, skills, and 

abilities possessed by the candidate that are essential to the position being filled or that the 

urgency of response justifies making the appointment without further delay; Provide a 

justification which shows that these knowledge, skills, and abilities could not be acquired by 

another appointee within a reasonable amount of time}

Sincerely,

{Name of requestor, and title}

Attachments (if any)
CSRS Reemployed Annuitants FERS 85 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Honorable Director

U.S. Office of Personnel Management

Washington DC 20415 

Dear Director: 

The {name of requesting agency} requests delegated dual compensation reduction (salary offset) waiver 

authority as a result of {indicate the emergency or unusual circumstance for which the delegation of 

waiver authority is being requested.}

The {name of requesting agency} is requesting this waiver under criteria in 5 CFR 553.202 – “Request 

for delegation of authority to approve reemployment without reduction or termination of annuity in 

emergencies or other unusual circumstances.” The justification for delegation of waiver authority is as 

follows: 

(1) Description of the situation for the authority is requested; {For emergencies - describe the 

military threat, natural disaster, or other unforeseen occurrence (e.g., an outbreak of 

pandemic influenza) for which the delegation is needed. Emergencies must be sufficiently 

significant that they involve direct threats to life or property. For unusual circumstances – 

describe the unusual circumstance, when it first occurred, the length of time your agency 

expects the unusual circumstance to last, and its impact on your agency’s ability to meet 

mission requirements.}

(2) Identification of the occupations, grades, and locations of positions that might be filled under 

this delegated authority. {Provide the list of positions by occupational series, grades, and 

geographic locations for which the agency is requesting the delegation of authority}: 

(3) Statement of expected duration. {Provide the expected duration of the reemployment the 

agency will approve under the delegation.}

Sincerely,

{Name of requestor, and title}

Attachments (if any)
86 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

[BLANK PAGE]
CSRS Reemployed Annuitants FERS 87 

 Chapter 100

October, 2013 CSRS and FERS Handbook

C. Q&As This subchapter contains Questions and Answers regarding the 

regulations guiding Reemployment of Civilian Retirees to Meet 

Exceptional Employment Needs. It is meant to supplement 5 CFR part 

553 
88 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Reemployment of Civilian Retirees to Meet Exceptional Employment Needs

Questions and Answers

The regulations guiding Reemployment of Civilian Retirees to Meet Exceptional Employment 

Needs are found in the Code of Federal Regulations (CFR). The citation is 5 CFR part 553. The 

questions and answers listed here are not meant to be a substitute for reading the regulations. We 

hope this information will be helpful to your agency’s managers and human resources specialists. 

• RECENT CHANGES 

• GENERAL PROVISIONS 

• EMERGENCY HIRING NEED 

• SEVERE RECRUITING DIFFICULTY 

• NEED TO RETAIN A PARTICULAR INDIVIDUAL 

• OTHER UNUSUAL CIRCUMSTANCES 

• DELEGATION OF WAIVER AUTHORITY 

Recent Changes 

Q. What are the new changes to the regulations pertaining to salary offset (dual 

compensation) waivers? 

The final regulations clarify that it is possible to grant a waiver on the grounds of “other unusual 

circumstances” that do not rise to the level of a true emergency. To do this we restricted 5 CFR 

553.201(c) to emergencies and added a new paragraph, “Requests based on other unusual 

circumstances” at 5 CFR 553.201(f). 

Similarly, for agency requests for delegated authority, we modified 5 CFR 553.202(b)(1) to 

separate other unusual circumstances from emergencies. 

Q. Why were these changes made? 

OPM made these changes to provide ourselves with the same flexibility the statute affords. In 

essence we wanted to clarify that OPM may grant or delegate to agencies the authority to grant 

salary offset waivers in situations resulting from emergencies posing immediate and direct threat 

to life or property or situations resulting from other unusual circumstances that do not rise to the 

level of a true emergency. 

General Provisions 

Q. Where are the regulations pertaining to salary offset (dual compensation) waivers 

located? 

Regulations pertaining to salary offset (dual compensation) waivers can be found in the Code of 

Federal Regulations, 5 CFR part 553. These regulations implement statutory provisions codified 

at 5 U.S.C. 8344(i) and 8468(f). 
CSRS Reemployed Annuitants FERS 89 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Q. Under what conditions may agencies request salary offset (dual compensation) waivers 

from OPM? 

Agencies may request approval from OPM for individual waivers (i.e., on a case-bycase basis) 

or delegated authority to grant waivers. 

Q. Will OPM delegate waiver authority to agencies without an agency request for delegated 

authority? 

No. OPM will not delegate waiver authority without a request from the agency. OPM will 

only delegate waiver authority upon the request of an agency head or official at the 

headquarters level of an agency. 

Q. What are the different types of situations for which agencies may request waivers on a caseby-case basis from OPM? 

The regulations contain four types or categories of case-by-case waivers: 

• Emergency hiring need; 

• Severe recruiting difficulty; 

• Need to retain a particular individual uniquely qualified for a specific project; and 

• Requests based on other unusual circumstances not rising to the level of an emergency. 

Q. What information must agencies submit when requesting waivers on a case-bycase basis 

from OPM? 

The answer will depend upon the justification submitted. (See discussion below.) 

Q. Is OPM required to approve any salary offset (dual compensation) waiver request 

that meets the regulatory criteria for approval? 

No. OPM authority to grant dual compensation waivers, or delegation of waiver authority, is 

discretionary, not mandatory. OPM always retains the discretion to deny a request even if the 

agency establishes that regulatory criteria are met. In essence, the criteria in part 553 are simply a 

threshold that must be met before OPM may act; they do not establish a requirement to act, 

however. 
90 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Q. Do annuitants earn additional retirement benefits when reemployed with a salary 

offset (dual compensation) waiver? 

No. Annuitants who are reemployed with a salary offset (dual compensation) waiver are 

not eligible for additional retirement coverage (other than Social Security coverage). 

Q. May individuals who are re-employed with a salary offset (dual compensation) waiver 

earn health and life insurance benefits? 

Generally, if the re-employment is for more than one year benefits coverage is available, 

regardless of whether the individual has coverage as an annuitant. 

Q. Do reemployed annuitants earn annual and sick leave? 

Yes, reemployed annuitants may earn both annual and sick leave during the period of their 

reemployment. 

Q. Do reemployed annuitants have reduction in force (RIF) protections or can they be let go at 

any time? 

Reemployed annuitants under a salary offset waiver do not have reduction in force (RIF) 

protection. These individuals are at-will employees who can be terminated without RIF 

protections whenever their employing agency chooses to terminate the employment. 

Q. May an agency seek an extension for a waiver which has expired? 

No, once an initial waiver has expired, agencies must request a new waiver. Agencies should 

follow the same procedures as when requesting an initial waiver or delegation of waiver 

authority. 

Emergency Hiring Need 

Q. What constitutes an “emergency” for purposes of 5 CFR 201(c) and 202? 

An emergency could be a military threat, natural disaster, or other unforeseen occurrence (e.g., an 

outbreak of pandemic influenza). Emergencies must be sufficiently significant that they involve 

direct threats to life or property. 

Q. May agencies request waivers under the emergency criteria in advance of an actual 

emergency, or must the request be made for emergencies that have already occurred? 

Agencies may only request waivers for emergencies that have already occurred. 
CSRS Reemployed Annuitants FERS 91 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Q. What documentation must agencies submit in order to receive consideration from OPM 

under the “emergency hiring need” criteria? 

Agencies MUST submit the following documentation, for requests based on emergency 

hiring needs, which describes: 

• A statement confirming that the person whom the agency wishes to employ is not currently a 

Federal employee, i.e., is already a Federal annuitant; 

• A statement that the annuitant whom the agency wishes to reemploy will not accept the offer 

without a waiver; 

• The name of the individual for whom the waiver is being requested; 

• The appointing authority the agency intends to use to reemploy the annuitant; 

• The position to which the agency intends to reemploy the annuitant; 

• The military threat, natural disaster, or unforeseen occurrence; 

• The date it occurred; 

• The expected duration of the emergency response work; and 

• How the individual is uniquely qualified for the emergency response work or that the number 

of positions to be filled and/or urgency of response justifies making the appointment without 

further delay. 

Severe Recruiting Difficulty 

Q. Is public notice (i.e., a USAJOBS vacancy announcement) always required before OPM will 

consider an agency request under “severe recruiting difficulty”? 

Public notice is required whenever the position the agency is seeking to fill via waiver requires it 

(i.e., positions in the competitive service or Senior Executive Service). Agencies are not required 

to describe the results of public notice in their waiver requests for excepted service positions 

because these positions do not require public notice prior to being filled. 

When public notice is required, OPM recommends agencies describe all methods of recruiting 

(e.g., newspaper ads, notices in professional journals, or in-house recruiting) in their requests. 

Such information may strengthen an agency’s case for a severe recruiting difficulty. 

Q. Must an individual for whom a waiver is being sought be the only qualified candidate 

or can he/she be one of several qualified candidates? 

The individual for whom an agency is seeking a waiver based on a severe recruiting difficulty 

must be the only qualified candidate described in the agency’s recruiting efforts. For these 

purposes, a minimally qualified candidate is a qualified candidate. 
92 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Q. What documentation must agencies submit in order to receive consideration from 

OPM under the “severe recruiting difficulty” criteria? 

Agencies MUST submit documentation, for requests based on a severe recruiting difficulty, 

which describes: 

• A statement confirming that the person whom the agency wishes to employ is not currently a 

Federal employee, i.e., is already a Federal annuitant; 

• A statement that the annuitant whom the agency wishes to reemploy will not accept the offer 

without a waiver; 

• The name of the individual for whom the waiver is being requested; 

• The appointing authority the agency intends to use to reemploy the annuitant.; 

• The position to which the agency intends to reemploy the annuitant; 

• The length of the agency’s recruiting efforts; 

• The breadth of the agency’s recruiting efforts; 

• The results of the agency’s recruiting efforts; and 

• Any other factors (e.g., unusual qualification requirements or working conditions) which 

demonstrate that a legitimate recruiting need cannot be met without the requested waiver. 

Agency requests should contain the specific dates during which vacancy announcements were 

open; the number of applicants for each vacancy announcement advertised; the number of 

applicants referred to the selecting official; and an explanation as to why none of these candidates 

was selected. 

Need to Retain a Particular Individual 

Q. May OPM approve waivers under the “need to retain” criteria for individuals who no 

longer work for the requesting agency? 

No. OPM cannot grant waivers under “need to retain” for individuals who are no longer on 

the agency’s rolls. 

Q. May OPM approve waivers under the “need to retain” category to retain an individual 

to perform all of the duties of the position he or she held prior to retirement? 

No. Section 553.201(e) provides for retention of an individual uniquely qualified for an ongoing project. Section 553.201(e) does not provide for retention of an individual to perform all 

of the duties of the position that he or she held prior to retirement. For these purposes, a project 

may encompass a subset of the duties performed by the individual prior to retirement, but 

should, in fact, be properly describable as a “project” within the usual sense of that word. 

OPM will not grant waivers under the “need to retain” category merely to avoid delay in 

scheduled completion of on-going work. 

Q. What documentation must agencies submit in order to receive consideration from OPM 

under the “need to retain a particular individual” criteria? 
CSRS Reemployed Annuitants FERS 93 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Agencies MUST submit documentation, for requests based on a need to retain a particular 

individual, which describes each of the following: 

• A statement confirming that the person whom the agency wishes to retain is currently 

working for the agency; 

• A statement that the employee whom the agency wishes to retain intends to retire (or, in the 

case of an annuitant currently reemployed without a waiver, intends to resign) and will not 

stay on without a waiver. 

• The name of the individual for whom the waiver is being requested; 

• The appointing authority the agency intends to use to retain the person; 

• The position in which the agency intends to retain the annuitant; 

• Critical nature of the project 

o The importance of the project to the agency’s mission; 

o Potential costs of project failure or delay; 

o Any legislative or Presidential deadlines; 

o Any other factors demonstrating that the project is unusually critical 

o Candidate’s unique qualifications 

o The knowledge, skills, and abilities possessed by the candidate that are essential for 

successful completion of the project; 

o Justification that these knowledge, skills, and abilities could not be acquired by 

another appointee within a reasonable amount of time 

• Other staffing options 

o Why the work could not be assigned to other employees involved with the same 

project 

Other Unusual Circumstances 

Q. The final regulation adds a new category under which OPM may grant case-bycase

waivers or delegate the authority to grant such waivers called “Other unusual 

circumstances.” Why is this term used? 

The term “other unusual circumstances” is contained in the authorizing statutes, 5 U.S.C. 

8344 and 8468. 

Q. In what types of situations may OPM approve waivers or delegations of waiver authority 

under the “other unusual circumstance” category? 

Unusual circumstances may include, but are not limited to, the following types of situations: 

• The need to conform to a congressional or other mandate to meet new or expanded mission 

requirements by a particular date; or 

• Instances when an annuitant is needed on a temporary basis because he or she possesses a 

security clearance, authorization, or other similar credential needed to perform mission 

critical work which cannot be obtained by other employees in a reasonable amount of time 

in order to complete or continue the work. 
94 CSRS Reemployed Annuitants FERS Chapter 100

CSRS and FERS Handbook October, 2013

Q. What documentation must agencies submit in order to receive consideration from 

OPM under the “other unusual circumstances” criteria? 

Agencies MUST submit documentation, for requests based on other unusual circumstances, 

which describe each of the following: 

• A statement confirming that the person whom the agency wishes to employ is not currently 

a Federal employee, i.e., is already a Federal annuitant; 

• A statement that the annuitant whom the agency wishes to reemploy will not accept the 

offer without a waiver; 

• The name of the individual for whom the waiver is being requested; 

• The appointing authority the agency intends to use to reemploy the annuitant; 

• The position to which the agency intends to reemploy the annuitant; 

• The unusual circumstance; 

• When the unusual circumstance first occurred; 

• The length of time the agency expects the unusual circumstance to last; 

• How the waiver request directly supports the agency’s mission; 

• An explanation as to how or why the unusual circumstance could not be 

avoided/anticipated/addressed prior to the waiver request; 

• How the individual is uniquely qualified for responding to the unusual circumstance or that 

the urgency of response justifies making the appointment without further delay 

Delegation of Waiver Authority 

Q. Under what circumstances may OPM grant a delegation of waiver authority? 

OPM may grant a delegation of waiver authority for the following situations: 

• emergencies posing immediate and direct threat to life or property; or • other 

unusual circumstances 

Q. What constitutes an emergency or an unusual circumstance for purposes of 5 CFR 

553.202? 

OPM applies the same criteria and guidelines for case-by-case waivers with respect to 

emergencies and other unusual circumstances when considering delegations of waiver 

authority. 
CSRS Reemployed Annuitants FERS 95 

 Chapter 100

October, 2013 CSRS and FERS Handbook

Q. What documentation must agencies submit in order to receive consideration from 

OPM for a delegation of waiver authority? 

Agencies’ request for delegation MUST include documentation which describes: 

• The situations for which the delegated authority is being requested; 

• Situations must be emergencies posing immediate and direct threat to life or property or 

other unusual circumstances; 

• Identification of the occupations, grades, and locations of positions that might be filled 

under the delegated authority; 

• A statement of the expected duration of the reemployment the agency will approve under 

the delegation. 

Q. What must an agency show in order to obtain an extension of an existing waiver? 

The agency must show that the same conditions justifying the original waiver still exist. For 

example, if the basis for the original request was an emergency, conditions surrounding the 

original emergency must still exist. If the basis for the original request was severe difficulty in 

recruiting, the agency should demonstrate that new efforts to recruit have been made, and that the 

agency was again unable to recruit and appoint a qualified candidate. If the basis for the original 

request was the need to retain a current employee for an ongoing project, the agency must 

demonstrate that project is not complete and that the other factors supporting retention still exist.