Civil Service 

Retirement 

System 

Federal Employees’ 

Group Life 

Insurance Program 

Federal Employees 

Health Benefits 

Program 

Federal Employees 

Retirement 

System 

Federal 

Long Term 

Care Insurance 

Program 

United States 

Office of 

Personnel Management 

The Federal Government’s Human Resources Agency

Retirement and Insurance Service 

Benefits Administration Letter 

Number: 02-310 Date: May 14, 2002 

Subject: FERCCA - Corrections of Erroneous FERS Coverage Lasting Less Than 3 Years

This Benefits Administration Letter (BAL) is being issued to agency payroll officials to cover BAL No. 

02-103 which has been sent to agency benefits officers. BAL No. 02-103 pertains to the correction of 

erroneous FERS coverage that has lasted for less than 3 years of service. It provides instructions for 

the adjustment of retirement records and withholdings and contributions when these retirement coverage 

errors are corrected. This BAL also contains information that is pertinent to Agency Payroll Offices. 

BAL 02-103 can be viewed on-line at www.opm.gov/asd/htm/2002/02-103.htm. We have also included 

for your information the amount of employee deductions and employer contributions for CSRS, CSRSOffset, and FERS since 1984. 

If you have any questions regarding this information, we would prefer that you email us at 

finance@opm.gov, so that we have a record of our communication. You may also phone us on (202) 

606-0606. 

 Robert A. Yuran, Chief 

 Financial Policy Staff 

Attachments 
2

CSRS EMPLOYEE WITHHOLDING 

AND AGENCY CONTRIBUTION RATES

CPDF 

CODE 

EMPLOYEE 

DEDUCTION 

RATE 

AGENCY 

CONTRIBUTION 

RATE 

CSRS Effective 01/01/1984 

Regular 1R 7.00% 7.00% 

Air Traffic Controller N/A 7.00% 7.00% 

LEO & FF 6T 7.50% 7.50% 

Congressional Employees N/A 7.50% 7.50% 

Members of Congress N/A 8.00% 8.00% 

CSRS Effective 10/01/1997 

Regular 1R 7.00% 8.51% 

Air Traffic Controller N/A 7.00% 8.51% 

LEO & FF 6T 7.50% 9.01% 

Congressional Employees N/A 7.50% 9.01% 

Members of Congress N/A 8.00% 9.51% 

CSRS Effective 01/01/1999 

Regular 1R 7.25% 8.51% 

Air Traffic Controller N/A 7.25% 8.51% 

LEO & FF 6T 7.75% 9.01% 

Congressional Employees N/A 7.75% 9.01% 

Members of Congress N/A 8.25% 9.51% 

CSRS Effective 01/01/2000 

Regular 1R 7.40% 8.51% 

Air Traffic Controller N/A 7.40% 8.51% 

LEO & FF 6T 7.90% 9.01% 

Congressional Employees N/A 7.90% 9.01% 

Members of Congress N/A 8.40% 9.51% 

CSRS Effective 01/01/2001 

Regular 1R 7.00% 8.51% 

Air Traffic Controller N/A 7.00% 8.51% 

LEO & FF 6T 7.50% 9.01% 

Congressional Employees N/A 7.50% 9.01% 

Members of Congress N/A 8.50% 9.51% 

LEO & FF – Law Enforcement Officers and Fire Fighter 
3

CSRS-OFFSET EMPLOYEE WITHHOLDING 

AND AGENCY CONTRIBUTION RATES

CPDF 

CODE 

EMPLOYEE 

DEDUCTION 

RATE 

AGENCY 

CONTRIBUTION 

RATE 

**CSRS-Offset Effective 1/1/1987 

Regular Offset Employees C 1.30% 7.00% 

Air Traffic Controllers N/A 1.30% 7.00% 

LEO & FF E 1.80% 7.50% 

Congressional Employees N/A 1.80% 7.50% 

Members of Congress N/A 2.30% 8.00% 

Certain Judges N/A 2.30% 8.00% 

CSRS-Offset Effective 1/1/1988 

Regular Offset Employees C 0.94% 7.00% 

Air Traffic Controllers N/A 0.94% 7.00% 

LEO & FF E 1.44% 7.50% 

Congressional Employees N/A 1.44% 7.50% 

Members of Congress N/A 1.94% 8.00% 

Certain Judges N/A 1.94% 8.00% 

CSRS-Offset Effective 1/1/1990 

Regular Offset Employees C 0.80% 7.00% 

Air Traffic Controllers N/A 0.80% 7.00% 

LEO & FF E 1.30% 7.50% 

Congressional Employees N/A 1.30% 7.50% 

Members of Congress N/A 1.80% 8.00% 

Certain Judges N/A 1.80% 8.00% 

CSRS-Offset Effective 10/1/1997 

Regular Offset Employees C 0.80% 8.51% 

Air Traffic Controllers N/A 0.80% 8.51% 

LEO & FF E 1.30% 9.01% 

Congressional Employees N/A 1.30% 9.01% 

Members of Congress N/A 1.80% 9.51% 

Certain Judges N/A 1.80% 9.51% 

CSRS-Offset Effective 1/1/1999 

Regular Offset Employees C 1.05% 8.51% 

Air Traffic Controllers N/A 1.05% 8.51% 

LEO & FF E 1.55% 9.01% 

Congressional Employees N/A 1.55% 9.01% 

Members of Congress N/A 2.05% 9.51% 

Certain Judges N/A 2.05% 9.51% 

** From 1/1/1984 through 12/31/1986, these rates applied to the “Interim Period” 
4

CSRS-OFFSET EMPLOYEE WITHHOLDING 

AND AGENCY CONTRIBUTION RATES (continued)

CPDF 

CODE 

EMPLOYEE 

DEDUCTION 

RATE 

AGENCY 

CONTRIBUTION 

RATE 

**CSRS-Offset Effective 1/1/2000 

Regular Offset Employees C 1.20% 8.51% 

Air Traffic Controllers N/A 1.20% 8.51% 

LEO & FF E 1.70% 9.01% 

Congressional Employees N/A 1.70% 9.01% 

Members of Congress N/A 2.20% 9.51% 

Certain Judges N/A 2.20% 9.51% 

CSRS-Offset Effective 1/1/2001 

Regular Offset Employees C 0.80% 8.51% 

Air Traffic Controllers N/A 0.80% 8.51% 

LEO & FF E 1.30% 9.01% 

Congressional Employees N/A 1.30% 9.01% 

Members of Congress N/A 2.30% 9.51% 

Certain Judges N/A 1.80% 9.51% 

LEO & FF – Law Enforcement Officers and Fire Fighters 
5

FERS EMPLOYEE WITHHOLDING 

AND AGENCY CONTRIBUTION RATES

CPDF 

CODE 

EMPLOYEE 

DEDUCTION 

RATE 

AGENCY 

CONTRIBUTION 

RATE 

FERS Effective 1/1/1987 

Regular K 1.30% 14.80% 

Reserve Technicians N 1.30% 14.70% 

Air Traffic Controllers L 1.80% 31.50% 

LEO & FF M 1.80% 29.40% 

Congressional Employees N/A 1.80% 22.00% 

Members of Congress N/A 1.80% 21.70% 

FERS Effective 10/1/1987 

Regular K 1.30% 12.50% 

Reserve Technicians N 1.30% 12.40% 

Air Traffic Controllers L 1.80% 26.60% 

LEO & FF M 1.80% 24.90% 

Congressional Employees N/A 1.80% 18.40% 

Members of Congress N/A 1.80% 19.10% 

FERS Effective 1/1/1988 

Regular K 0.94% 12.86% 

Reserve Technicians N 0.94% 12.76% 

Air Traffic Controllers L 1.44% 26.96% 

LEO & FF M 1.44% 25.26% 

Congressional Employees N/A 1.44% 18.76% 

Members of Congress N/A 1.44% 19.46% 

FERS Effective 1/1/1990 

Regular K 0.80% 13.00% 

Reserve Technicians N 0.80% 12.90% 

Air Traffic Controllers L 1.30% 27.10% 

LEO & FF M 1.30% 25.40% 

Congressional Employees N/A 1.30% 18.90% 

Members of Congress N/A 1.30% 19.60% 

FERS Effective 10/1/1991 

Regular K 0.80% 12.90% 

Reserve Technicians N 0.80% 12.50% 

Air Traffic Controllers L 1.30% 24.90% 

LEO & FF M 1.30% 27.30% 

Congressional Employees N/A 1.30% 18.80% 

Members of Congress N/A 1.30% 19.50% 

LEO & FF – Law Enforcement Officers and Fire Fighters 
6

FERS EMPLOYEE WITHHOLDING 

AND AGENCY CONTRIBUTION RATES (continued)

CPDF 

CODE 

EMPLOYEE 

DEDUCTION 

RATE 

AGENCY 

CONTRIBUTION 

RATE 

FERS Effective 10/1/1994 

Regular K 0.80% 11.40% 

Reserve Technicians N 0.80% 11.30% 

Air Traffic Controllers L 1.30% 21.90% 

LEO & FF M 1.30% 24.30% 

Congressional Employees N/A 1.30% 16.90% 

Members of Congress N/A 1.30% 17.80% 

FERS Effective 10/1/1997 

Regular K 0.80% 10.70% 

Reserve Technicians N 0.80% 11.10% 

Air Traffic Controllers L 1.30% 21.80% 

LEO & FF M 1.30% 23.30% 

Congressional Employees N/A 1.30% 15.40% 

Members of Congress N/A 1.30% 15.20% 

FERS Effective 1/1/1999 

Regular K 1.05% 10.70% 

Reserve Technicians N 1.05% 11.10% 

Air Traffic Controllers L 1.55% 21.80% 

LEO & FF M 1.55% 23.30% 

Congressional Employees N/A 1.55% 15.40% 

Members of Congress N/A 1.55% 15.20% 

FERS Effective 1/1/2000 

Regular K 1.20% 10.70% 

Reserve Technicians N 1.20% 11.10% 

Air Traffic Controllers L 1.70% 21.80% 

LEO & FF M 1.70% 23.30% 

Congressional Employees N/A 1.70% 15.40% 

Members of Congress N/A 1.70% 15.20% 

FERS Effective 1/1/2001 

Regular K 0.80% 10.70% 

Reserve Technicians N 0.80% 11.10% 

Air Traffic Controllers L 1.30% 21.80% 

LEO & FF M 1.30% 23.30% 

Congressional Employees N/A 1.30% 15.40% 

Members of Congress N/A 1.80% 15.20% 

LEO & FF – Law Enforcement Officers and Fire Fighters 
7

SOCIAL SECURITY MAXIMUM TAXABLE WAGE BASE

YEAR 

MAXIMUM 

AMOUNT 

OF 

TAXABLE WAGES

1984 $37,800 

1985 $39,600 

1986 $42,000 

1987 $43,800 

1988 $45,000 

1989 $48,000 

1990 $51,300 

1991 $53,400 

1992 $55,500 

1993 $57,600 

1994 $60,600 

1995 $61,200 

1996 $62,700 

1997 $65,400 

1998 $68,400 

1999 $72,600 

2000 $76,200 

2001 $80,400 

2002 $84,900 

Full CSRS deductions kick-in once the employee’s basic pay exceeds the Social Security Maximum 

Taxable Wage Base. Please refer to the CSRS chart for the employee withholding rates.