CSRS Computation for Part-Time Employees FERS i 

Chapter 55
 

Table of Contents 

Subchapter 55A CSRS 

Part 55A1 General Information 

Section 55A1.1-1 Overview .......................................... 1
 

A. Introduction ................................................... 1
 

B. Topics Covered ................................................ 1
 

C. Organization of Subchapter ......................................... 1
 

D. Statement of Authority ............................................ 2
 

Section 55A1.1-2 Definitions Applicable to Part-Time Employees ................ 3
 

A. Part-Time Service ............................................... 3
 

B. Full-Time Service ............................................... 3
 

C. Temporary Service .............................................. 3
 

D. Tour of Duty .................................................. 3
 

E. CSRS Proration Factor ............................................ 4
 

F. FERS Proration Factor ............................................ 4
 

Part 55A2 Computing Annuities That Include Part-time Service Performed On
 

or After April 7, 1986
 

Section 55A2.1-1 Computing the Combined Basic Annuity ..................... 5
 

A. General ..................................................... 5
 

B. Step 1: Compute Length of Service for the Pre-April 7, 1986, Basic Annuity ........ 5
 

C. Step 2: Compute Length of Service for the Post-April 6, 1986, Basic Annuity ....... 7
 

D. Step 3: Compute the High-3 Average Pay for the Pre-April 7, 1986, Basic Annuity .... 8
 

E. Step 4: Compute the Pre-April 7, 1986, Basic Annuity ...................... 8
 

F. Step 5: Compute the CSRS Proration Factor ............................. 9
 

G. Step 6: Compute the High-3 Average Pay for the Post-April 6, 1986, Basic Annuity ... 10
 

H. Step 7: Compute the Unreduced Post-April 6, 1986, Basic Annuity .............. 11
 

I. Step 8: Prorate the Post-April 6, 1986, Basic Annuity ....................... 13
 

J. Step 9: Compute the Combined Basic Annuity ............................ 13
 

CSRS and FERS Handbook April, 1998 
ii CSRS Computation for Part-Time Employees FERS 

Chapter 55
 

Part 55A3 Computing Annuities That Include Part-Time Service With the 

Department of Veterans Affairs (VA), Veterans Health Administration (VHA) 

Section 55A3.1-1 Introduction ........................................ 14
 

A. General ..................................................... 14
 

B. Applicability .................................................. 14
 

Section 55A3.1-2 Nondisability Retirees Who Had Part-Time VHA Service ......... 15
 

A. Compute the Unreduced Basic Annuity ................................. 15
 

B. Prorate the Unreduced Basic Annuity .................................. 15
 

Section 55A3.1-3 Disability Retirees Who Had Part-Time VHA Service ............ 16
 

A. Rule ........................................................ 16
 

Section 55A3.1-4 Effect of VHA Part-Time Service on Survivor Annuities .......... 17
 

A. Rule ........................................................ 17
 

Part 55A4 Procedures 

Section 55A4.1-1 Agency Responsibility .................................. 18
 

A. Standard Form 2806 ............................................. 18
 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees FERS iii
 

Chapter 55
 

Subchapter 55B FERS 

Part 55B1 General Information 

Section 55B1.1-1 Overview .......................................... 19
 

A. Introduction ................................................... 19
 

B. Organization of Subchapter ......................................... 19
 

C. Applicable CSRS Provisions ........................................ 19
 

D. Statement of Authority ............................................ 19
 

Section 55B1.1-2 Introduction ........................................ 20
 

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

Part 55B2 Computing FERS Annuities That Include Part-Time Service 

Section 55B2.1-1 Computing the Basic Annuity ............................ 21
 

A. Step 1: Compute the Length of Service ................................. 21
 

B. Step 2: Compute the FERS Proration Factor .............................. 21
 

C. Step 3: Compute the High-3 Average Pay ............................... 21
 

D. Step 4: Compute the Unreduced Basic Annuity ............................ 22
 

E. Step 5: Prorate the Unreduced Basic Annuity ............................. 22
 

Part 55B3 Computation With a CSRS Component 

Section 55B3.1-1 Computation With a CSRS Component ...................... 23
 

A. General Rule .................................................. 23
 

Part 55B4 Computing Annuities That Include Part-Time Service With the
 

Department of Veterans Affairs (VA), Veterans Health Administration (VHA)
 

Section 55B4.1-1 Computing FERS Annuities That Include Credit for Part-Time

 Service With the Department of Veterans Affairs (VA), Veterans

 Health Administration (VHA) ..................................... 24
 

A. Compute the Unreduced Basic Annuity ................................. 24
 

B. Prorate the Unreduced Basic Annuity .................................. 24
 

CSRS and FERS Handbook April, 1998 
iv CSRS Computation for Part-Time Employees FERS 

Chapter 55
 

Subchapter 55C Worksheets and Examples 

Section 55C1.1-1 Proration Factor Worksheets ............................. 27
 

CSRS Proration Factor Worksheet ....................................... 27
 

FERS Proration Factor Worksheet ....................................... 29
 

Section 55C1.1-2 Computation Worksheets for Local Reproduction ............... 31
 

CSRS Part-Time Computation ......................................... 31
 

Computation of Pre-April 7, 1986 CSRS Service Credit ......................... 31
 

Computation of Post-April 6, 1986 CSRS Service Credit ........................ 33
 

Pre-April 7, 1986 Basic Annuity Computation ............................... 35
 

Pre-April 7, 1986 Basic Annuity Benefit ................................... 35
 

Post-April 6, 1986 Basic Annuity Computation .............................. 37
 

Post-April 6, 1986 Basic Annuity Benefit .................................. 37
 

Computation of CSRS Total Basic Annuity ................................. 39
 

Computation of Reduction for Unpaid Redeposit CSRS Employees .................. 41
 

FERS Part-Time Annuity Computation .................................... 43
 

FERS Part-Time Basic Annuity ........................................ 45
 

Computation of FERS Monthly Annuity ................................... 47
 

Section 55C1.1-3 CSRS Examples ..................................... 49
 

Example 1: CSRS Employee Who Changes From Part-Time to Full-Time
 

3 Years Before Retirement ................................ 49
 

Example 2: CSRS Employee With Same Average Salary Period,
 

But Different Average Salaries .............................. 60
 

Example 3: CSRS Employee With Different Average Salary Periods ................ 70
 

Section 55C1.1-4 FERS Examples ..................................... 80
 

Example A: FERS Employee With Part-Time Service,
 

No CSRS Component ................................. 80
 

Example B: FERS Employee With Part-Time Service, CSRS Component With Less Than
 

5 Years Service Before April 7, 1986 ......................... 87
 

Example C: FERS Transfer Employee With Part-Time Service in Both Components, 

Same Average Salary Period, Different Pre-April 7, 1986
 

Average Salary ..................................... 104
 

Example D: FERS Transfer Employee With Part-Time Service in CSRS Component 

Only, Same Average Salary Period, Same Average Salaries .......... 121
 

Example E: FERS Transfer Employee With Part-Time Service in FERS Component 

Only, Different Average Salary Periods, Different Average Salaries ..... 136
 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 1 

Chapter 55 

Subchapter 55A CSRS 

Part 55A1 General Information 

Section 55A1.1-1 Overview 

A. Introduction	 This subchapter covers the method of computing annuities for employees 

under the Civil Service Retirement System (CSRS) whose service includes 

part-time service performed on or after April 7, 1986, the enactment date of 

Public Law 99-272. 

B. Topics Covered	 This subchapter covers: 

•	 The definition of part-time service and other terms related to part-time 

service computations; 

•	 The method used to compute annuities that include part-time service 

performed on or after April 7, 1986; and 

•	 The procedures the agency must follow to process the separation of an 

employee who has performed part-time service on or after April 7, 

1986. 

C. Organization of This subchapter has four parts. 

Subchapter 

Part Name of Part Page 

55A1 General Information 1 

55A2 Computing Annuities That Include 

Part-Time Service Performed On 

or After April 7, 1986 5 

55A3 Computing Annuities That Include 

Part-Time Service With the 

Department of Veterans Affairs 

(VA), Veterans Health 

Administration (VHA) 14 

55A4 Procedures 18 

CSRS and FERS Handbook	 April, 1998 
2 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A1.1-1 Overview (Cont.) 

C. Organization of 

Subchapter 

(Cont.) 

NOTE 1: See subchapter 55B about computing annuities for employees 

with part-time service whose entire service is creditable under 

FERS and employees with a CSRS annuity component who 

transferred to FERS. 

NOTE 2: See subchapter 55C for examples of part-time annuity 

computations. 

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

Authority 

•	 United States Code: 5 U.S.C. 8339(p); 38 U.S.C 7426 

•	 Code of Federal Regulations: 5 CFR 831.703, et seq. 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees
 3 

Chapter 55
 

Section 55A1.1-2 Definitions Applicable to Part-Time Employees 

A. Part-Time Service	 Part-time service is -­

•	 Any actual service performed on a less than full-time basis by an 

individual whose appointment describes a regularly scheduled tour of 

duty; and 

•	 Any period of time credited during nonpay status under CSRS that 

follows a period of part-time service without any intervening period of 

actual service. 

NOTE 1:	 This definition is not limited to part-time career employment 

because it includes part-time temporary employment as well. 

NOTE 2:	 Part-time service does not include intermittent or when actually 

employed (WAE) service, that is, less than full-time service 

under an appointment that does not specify a prescheduled 

regular tour of duty. 

NOTE 3:	 In determining eligibility for retirement, part-time service is 

creditable to the same extent as full-time service. 

B. Full-Time Service	 Full-time service is any actual service in which the employee is scheduled 

to work the number of hours and days required by the administrative 

workweek for his or her grade or class (normally 40 hours). 

C. Temporary 

Service 

Temporary service is service under an appointment limited to 1 year or less 

exclusive of intermittent service. 

D. Tour of Duty The tour of duty is the assigned number of hours and days during an 

administrative workweek (that is, 20 hours/week, 40 hours/week). 

CSRS and FERS Handbook	 April, 1998 
4 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A1.1-2 Definitions Applicable to Part-Time Employees (Cont.) 

E. CSRS Proration The CSRS proration factor is a fraction, expressed as a percentage rounded 

Factor	 to the nearest percent. It is used in the computation of the post-April 6, 

1986, annuity benefit to reflect the difference between full-time and parttime service performed after April 6, 1986. Compute it as follows: 

Actual Hours Worked from 4-7-86 to Date of Separation
 

Total Full-Time Hours Possible from 4-7-86
 

to Date of Separation
 

NOTE 1:	 Do not include additional credit for unused sick leave in the 

fraction. 

NOTE 2:	 A special proration method is used for computing certain 

nondisability annuities that include credit for part-time service 

with the Department of Veterans Affairs, Veterans Health 

Administration (see section 55A3.1-2). 

F. FERS Proration 

Factor 

The FERS proration factor is used to compute FERS and FERS component 

annuities that include credit for part-time service. The factor reflects the 

difference between full-time and part-time service for the entire period of 

covered FERS service (including military service credited under FERS). 

Compute it as follows: 

Actual Hours Worked During All Creditable FERS Service
 

Total Full-Time Hours Possible During All
 

Creditable FERS Service
 

NOTE:	 A special proration method is used for computing certain 

nondisability annuities that include credit for part-time service 

with the Department of Veterans Affairs, Veterans Health 

Administration (see section 55B2.1-2B). 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees
 5 

Chapter 55
 

Part 55A2 Computing Annuities That Include Part-time Service Performed On 

or After April 7, 1986 

Section 55A2.1-1 Computing the Combined Basic Annuity 

A. General	 The combined basic annuity of a CSRS employee who has any part-time 

service on or after April 7, 1986, is the sum of two separate computations ­

-

•	 A pre-April 7, 1986, basic annuity, using the employee's total 

creditable service through April 6, 1986 (plus unused sick leave as of 

the date of the employee's separation); and 

•	 A post-April 6, 1986, basic annuity, using the employee's service 

from April 7, 1986, through the date of separation, and leftover days 

from the length of service used to compute the pre-April 7, 1986, basic 

annuity. The result of this computation is prorated to reflect the 

difference between full-time and part-time service. 

The procedures for computing the combined basic annuity are described in 

detail in paragraphs B through J below. 

NOTE:	 The method of computation described in this part does not 

apply to certain employees whose service history includes parttime service in the Department of Veterans Affairs (VA). See 

Part 55A3. 

B. Step 1: 

Compute Length 

of Service for the 

Pre-April 7, 1986, 

Basic Annuity 

Using the methods described in Chapter 50, Computation of Annuity Under 

the General Formula, sections 50A2.1-2 and 50A2.1-3, determine the 

employee's total length of service through April 6, 1986, including the 

employee's total unused sick leave as of the date of retirement. 

NOTE: Only whole years and months of service are used for 

computation purposes for the pre-April 7, 1986, basic annuity, 

but leftover days will be added to the length of service used to 

compute the post-April 6, 1986, basic annuity. 

CSRS and FERS Handbook	 April, 1998 
6 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.) 

B. Step 1: 

Compute Length 

of Service for the 

Pre-April 7, 1986, 

Basic Annuity 

(Cont.) 

EXAMPLE: Service History 

1-1-70 to 3-30-82 Full-Time 40 hrs/week 

4-1-82 to 12-31-88 Part-Time 32 hrs/week 

1-1-89 to 6-30-94 Full-Time 40 hrs/week 

Sick Leave = 1680 hours (9 months 20 days) 

07 

86 - 04 - 06 

- 70 - 01 - 01 

16 - 03 - 06 CSRS Service 

16 yrs 03 mos 06 days CSRS Service 

+ 09 mos 20 days Sick Leave 

17 yrs 00 mos (26 days carried forward) 

17 years = Total creditable service for computation 

purposes through 

April 6, 1986. 

April, 1998 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 7 

Chapter 55 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.) 

C. Step 2:	 1. Determine the employee's length of service from April 7, 1986, to the 

Compute Length date of separation, using the methods described in Chapter 50, sections 

of Service for the 50A2.1-2 and 50A2.1-3. 

Post-April 6, 

1986, Basic 2. Add the left over days from the pre-April 7, 1986, length-of-service 

Annuity computation. 

3. Drop left over days from total of 1 and 2 above. 

EXAMPLE (continued from paragraph B above): 

31 

94 - 06 - 30 

- 86 - 04 - 07 

08 - 02 - 24 CSRS Service

 8 yrs 02 mos 24 days CSRS Service

 + 26 days Carried Forward

 8 yrs 03 mos (20 days dropped) 

8 years 3 months =	 Total creditable service for computation 

purposes on or after April 7, 1986. 

CSRS and FERS Handbook	 April, 1998 
8 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.) 

D.	 Step 3: 

Compute the 

High-3 Average 

Pay for the 

Pre-April 7, 

1986, Basic 

Annuity 

Compute the high-3 average pay for the pre-April 7, 1986, basic annuity by 

using any period of 3 consecutive years of the employee's service, 

including service performed after April 6, 1986, that will produce the 

highest average pay. The average pay computation for the pre-April 7, 

1986, basic annuity is based on actual rates paid. The rates of basic pay for 

part-time service are prorated according to the employee's part-time tour of 

duty, including part-time service after April 6, 1986, that is included in the 

average pay computation. If the employee worked in excess of the 

scheduled tour of duty, use actual earnings to compute the average salary. 

NOTE: The 3-year period used to compute the high-3 average pay for 

pre-April 7, 1986, annuity need not be the same as the period 

used for the post-April 6, 1986, annuity (although in most cases 

they will be the same). 

E. Step 4: 

Compute the 

Pre-April 7, 

1986, Basic 

Annuity 

Using the pre-April 7, 1986, length of service and average salary obtained 

in steps 1 and 3 (paragraphs B and D, above), compute the pre-April 7, 

1986, basic annuity under the general formula explained in Chapter 50, 

section 50A3.1-1, paragraph A. 

NOTE 1: If the length of service is 5 years or more, the CSRS General 

Formula Computation Chart, Chart 4, provided in Chapter 50, 

section 50C1.1-1, may be used to compute the pre-April 7, 

1986, basic annuity. 

NOTE 2: If the length of service is less than 5 years, compute the preApril 7, 1986, basic annuity by multiplying 1.5 percent of the 

high-3 average pay times the applicable factor for the length of 

service (using the 360 Day Factor Chart, Chart 1, provided in 

Chapter 50, section 50C1.1-1). 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 9 

Chapter 55
 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.)
 

F. Step 5: 

Compute the 

CSRS Proration 

Factor 

1. Compute the actual time worked, and the number of full-time hours 

that could have been worked, for all periods of service performed on 

or after April 7, 1986. 

NOTE 1: Include time worked in excess of the scheduled part-time 

tour of duty, not to exceed full-time credit, in the 

computation of the actual time worked. 

NOTE 2: Include periods of creditable time in a nonpay status in the 

computation of actual time worked. The "actual time 

worked" during nonpay status is based on the tour of duty 

in effect immediately before entry into the nonpay status. 

2. Divide the total actual hours worked by the total full-time hours to 

obtain the CSRS proration factor. (Round to the nearest percent.) 

NOTE: The CSRS Proration Factor Worksheet is provided in section 

55C1.1-1. 

CSRS and FERS Handbook April, 1998 
10 CSRS Computation for Part-Time Employees 

Chapter 55
 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.)
 

G.	 Step 6: 

Compute the 

High-3 Average 

Pay for the PostApril 6, 1986, 

Basic Annuity 

Compute the high-3 average pay for the post-April 6, 1986, basic annuity 

by using any period of 3 consecutive years of the employee's service that 

will produce the highest average. The following rules determine what rates 

of pay to use in this computation. 

•	 If all of the high-3 period falls after April 6, 1986 (as it will for 

most current employees), use only the full-time rates of basic pay for 

the position. In other words, for part-time service performed after 

April 6, 1986, use "deemed" full-time rates, the rates the employee 

would have received if the service had been full-time. 

NOTE 1:	 In rare circumstances when the high-3 period falls 

partly before April 7, 1986, and partly after April 6, 

1986, the average pay computation is based on a 

combination of methods. For any part of the high-3 period 

that falls before April 7, 1986, prorate basic pay according 

to the employee's part-time tour of duty or use actual 

earnings, whichever is higher. Use deemed full-time rates 

for any part of the high-3 period that falls after April 6, 

1986. 

NOTE 2: Do not use deemed full-time rates to compute anything 

other than the average pay for the Post-April 6, 1986, 

Basic Annuity. Prorate the employee's pay according to 

the part-time tour of duty in determining the following: 

• A supplemental annuity (see Chapter 100, Reemployed 

Annuitants); 

• The 80-percent limit on annuity (see Chapter 50); 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 11 

Chapter 55
 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.)
 

G.	 Step 6: 

Compute the 

High-3 Average 

Pay for the PostApril 6, 1986, 

Basic Annuity 

(Cont.) 

• The minimum annuity amount for Air Traffic 

Controllers (see Chapter 46, Special Retirement 

Provisions for Law Enforcement Officers, Firefighters, 

Air Traffic Controllers, and National Guard 

Technicians); 

• The minimum annuity amount (both 40 percent and 

projected computations) for disability annuitants (see 

Chapter 60, Disability Retirement). 

H.	 Step 7: 

Compute the 

Unreduced PostApril 6, 1986, 

Basic Annuity 

Compute the unreduced post-April 6, 1986, basic annuity by using the 

applicable steps of the general formula, and the high-3 average pay obtained 

in Step 6 (paragraph G, above). The amount of creditable service the 

employee performed before April 7, 1986, and the amount of total 

creditable service the employee performed, will determine which step(s) of 

the general formula (1.5%, 1.75%, 2.0%) apply to the post-April 6, 1986, 

computation. The computation may involve one, two, or all three of the 

percentage rates of the general formula. The procedure is explained in the 

following table. 

CSRS and FERS Handbook	 April, 1998 
12 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.) 

H. Step 7: Compute the Unreduced Post-April 6, 1986, Basic Annuity (Cont.) 

IF 

Service Used in 

the Pre-April 7, 1986 

Computation Is: 

AND 

The Total Combined 

CSRS Service, Including 

Sick Leave Credit, Is: 

THEN: 

Greater than or equal to 10 

years. Y Apply all of the Post-April 6, 1986, 

service to the 2% factor. 

Greater than 5 years, but 

less than 10 years. 

Less than or equal to 10 

years. 

Apply all of the Post-April 6, 1986, 

service to the 1.75% factor. 

Greater than 10 years. • Subtract 10 years from the total 

combined CSRS service to obtain the 

amount of Post-April 6, 1986, service 

to be applied to the 2% factor, 

AND 

• Apply the balance of the PostApril 6, 1986, service to the 1.75% 

factor. 

Less than 5 years. Equal to 5 years exactly. Apply all of the Post-April 6, 1986, 

service to the 1.5% factor. 

Greater than 5 years, but 

less than or equal to 10 

years. 

• Subtract 5 years from the total 

combined CSRS service to obtain the 

amount of Post-April 6, 1986, service 

that should be applied to the 1.75% 

factor, 

AND 

• Apply the balance of the 

Post-April 6, 1986, service to the 

1.5% factor. 

Greater than 10 years. • Subtract 10 years from the total 

combined CSRS service to obtain the 

amount of Post-April 6, 1986, service 

that should be applied to the 2% factor, 

AND 

• Apply 5 years of the Post-April 6, 

1986, service to the 1.75% factor 

AND 

• Apply the balance of the 

Post-April 6, 1986, service to the 

1.5% factor. 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees
 13 

Chapter 55
 

Section 55A2.1-1 Computing the Combined Basic Annuity (Cont.) 

I.	 Step 8: 

Prorate the PostApril 6, 1986, 

Basic Annuity 

Prorate the amount obtained in Step 7 to reflect the difference between fulltime and part-time service. This is done by multiplying the annual amount 

obtained in Step 7 by the CSRS Proration Factor obtained in Step 5 

(paragraph F). 

J. Step 9: 

Compute the 

Combined Basic 

Annuity 

Add the annual amounts obtained in Steps 4 and 8. This is the Combined 

Basic Annuity. See Chapter 50, section 50A3.1-3 for an explanation of the 

reductions that apply to the basic annuity. 

CSRS and FERS Handbook	 April, 1998 
14 CSRS Computation for Part-Time Employees 

Chapter 55 

Part 55A3 Computing Annuities That Include Part-Time Service With the Department 

of Veterans Affairs (VA), Veterans Health Administration (VHA) 

Section 55A3.1-1 Introduction 

A. General	 A modified method of computation applies to some annuities that include 

credit for part-time > title 38 < service with the VHA (formerly the 

Department of Medicine and Surgery). 

B. Applicability	 The computations described in this part are based on 38 U.S.C. 7426, and 

apply only to current employees of any agency who, at any time in the past, 

were part-time employees of the VHA. 

NOTE:	 Part 55A3 does not describe rules that apply to VHA employees 

who retired before September 20, 1986. Questions from 

individuals separated before that date should be referred to the 

Office of Personnel Management. 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees
 15 

Chapter 55
 

Section 55A3.1-2 Nondisability Retirees Who Had Part-Time VHA Service 

A. Compute the 

Unreduced Basic 

Annuity 

1. Determine the employee's total length of service to the date of 

separation, using the methods described in Chapter 50, sections 50A2.1-2 

and 50A2.1-3, including total unused sick leave. 

2. Compute the high-3 average pay by using any period of 3 consecutive 

years of the employee's service that will produce the highest average, 

using the full-time rates of basic pay for the position. In other words, 

for any period of part-time service included in the high-3 computation, 

use the rates the employee would have received if the service had been 

full-time ("deemed" full-time rates). 

3. Compute the unreduced basic annuity, using the general formula. See 

Chapter 50, section 50A3.1-1A. 

B. Prorate the 

Unreduced Basic 

Annuity 

Prorate the unreduced basic annuity by multiplying the annual amount 

obtained in paragraph A, above, by the fraction that equals the actual hours 

worked during service with the VHA, plus all other creditable Federal 

service divided by the full calendar time the individual was a Federal 

employee. 

NOTE 1: All creditable Federal service in this instance means all 

service before and after April 7, 1986, including military 

service. 

NOTE 2: Part-time service other than > title 38 < part-time VHA 

service is treated as full-time service in both the numerator 

and the denominator of the fraction. 

NOTE 3: Use the CSRS Proration Factor Worksheet in section 

55C1.1-1 to compute the CSRS Proration Factor. However, 

always enter "1" in column G for periods of non-VHA > 

title 38 < part-time service (see NOTE 1). 

See Chapter 50, section 50A3.1-3, for an explanation of the applicable 

reductions in the basic annuity. 

CSRS and FERS Handbook April, 1998 
16 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55A3.1-3 Disability Retirees Who Had Part-Time VHA Service 

A. Rule	 > The annuity of an employee who had part-time VHA service, and who 

retires for disability is not computed in the manner described in section 

55A3.1-2. 

A CSRS disability annuity based on the earned annuity computation is 

computed under the rules set out in Part 55A2. 

A CSRS disability annuity based on the guaranteed minimum annuity 

computation is computed using a high-3 average pay that is derived from 

actual rates paid. The CSRS proration factor discussed in Parts 55A1 and 

55A2 is not used to compute the guaranteed minimum annuity. 

(Part 61A2 of Chapter 61 describes how a CSRS disability annuity is 

computed.) < 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees
 17 

Chapter 55
 

Section 55A3.1-4 Effect of VHA Part-Time Service on Survivor Annuities 

A. Rule	 The spousal survivor annuity of an employee who dies in service, and who 

had part-time VHA service is 55 percent of an annuity computed under the 

rules set out in > section 55A3.1-3. < The method described in section 

55A3.1-2 does not apply. 

CSRS and FERS Handbook	 April, 1998 
18 CSRS Computation for Part-Time Employees 

Chapter 55 

Part 55A4 Procedures 

Section 55A4.1-1 Agency Responsibility 

A. Standard Form 

2806 

For each employee whose service includes part-time service on or after 

April 7, 1986, the agency must indicate the following information on 

Standard Form (SF) 2806, Individual Retirement Record: 

1. Column 4, "Remarks": 

•	 The employee's part-time tour of duty (for example, 20 hours per 

week, 32 hours per week); and 

•	 The hours equal to a full-time tour of duty for the employee. 

(Normally, 40 hours per week.) 

2. Under Column 8, "Remarks," show the hours worked for each calendar 

year. 

NOTE:	 Each time an employee's tour of duty changes, an SF 50 

must be processed to indicate the change. See The Guide to 

Processing Personnel Actions manual for information about 

processing SF 50's for changes in tour of duty. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 19 

Chapter 55 

Subchapter 55B FERS 

Part 55B1 General Information 

Section 55B1.1-1 Overview 

A. Introduction	 This subchapter covers the computation of annuity for employees under the 

Federal Employees Retirement System (FERS) whose creditable service 

includes part-time employment. 

This subchapter explains how FERS differs from CSRS. It refers readers to 

the CSRS rule that applies, or gives the FERS rule if it is different. 

B. Organization of	 

Subchapter 

The FERS subchapter has four parts. 

Part Name of Part Page 

55B1 General Information 19 

55B2 Computing FERS Annuities That 

Include Part-Time Service 21 

55B3 Computation With a CSRS Component 23 

55B4 Computing Annuities That Include PartTime Service With the Department of 

Veterans Affairs (VA), Veterans Health 

Administration (VHA) 24 

C. Applicable CSRS 

Provisions 

D. Statement of 

Authority 

NOTE:	 Subchapter 55C contains examples of computations of FERS 

annuities that include part-time service. 

The following section and part of subchapter 55A apply under FERS: 

•	 Section 55A1.1-2 Definitions 

•	 Part 55A4 Procedures 

EXCEPTION: SF 3100 replaces SF 2806 in Part 55A4, Procedures. 

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

•	 United States Code: 5 U.S.C. 8415(e); 38 U.S.C. 7426 

•	 Code of Federal Regulations: 5 CFR 842.407 

CSRS and FERS Handbook	 April, 1998 
20 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55B1.1-2 Introduction 

A. General Rules	 The following rules apply to part-time service annuity computations under 

FERS. 

•	 The date, April 7, 1986, has no significance for the part-time annuity 

computation; 

•	 The computation is similar to a post-April 6, 1986, part-time service 

computation under CSRS, even if part of the creditable service falls 

prior to April 7, 1986; 

•	 Unlike the CSRS part-time computation, which often requires the 

computation of two different high-3 average pays, the FERS part-time 

computation uses only one high-3 average pay. The high-3 average pay 

used in the annuity computation is based on full-time or deemed fulltime pay rates; 

•	 All periods of service are used in determining the FERS proration 

factor, including service before April 7, 1986; and 

•	 The entire annuity is prorated to reflect the difference between part-time 

and full-time service. 

NOTE:	 See part 55B3 for rules involving FERS part-time annuity 

computations that involve a CSRS component. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 21 

Chapter 55 

Part 55B2 Computing FERS Annuities That Include Part-Time Service 

Section 55B2.1-1 Computing the Basic Annuity 

A. Step 1: Compute 

the Length of 

Service 

Using the methods described in Chapter 50, sections 50A2.1-2 and 

50A2.1-3, determine the employee's total length of FERS or FERS 

component service. 

B. Step 2: Compute 

the FERS 

Proration Factor 

1. Compute the actual time worked, and the number of full-time hours that 

could have been worked, for all periods of civilian and military service 

creditable under FERS. 

NOTE 1: Include time worked in excess of the scheduled part-time 

tour of duty, not to exceed full-time credit, in the 

computation of the actual time worked. 

NOTE 2: Include periods of creditable time in a nonpay status in the 

computation of actual time worked. The "actual time 

worked" during nonpay status is based on the tour of duty 

in effect immediately before entry into the nonpay status. 

2. Divide the total actual hours worked by the total full-time hours to 

obtain the FERS proration factor. (Round to the nearest percent.) 

NOTE: The FERS Proration Factor Worksheet is provided in 

section 55C1.1-1. 

C. Step 3: Compute	 

the High-3 

Average Pay 

Compute the high-3 average pay for the basic annuity by using any period of 

3 consecutive years of the employee's service that will produce the highest 

average. Use only the full-time rates of basic pay for the position. In other 

words, use "deemed" full-time rates, the rates the employee would have 

received if the service had been full-time. 

NOTE 1:	 See Chapter 50 for general instructions about how to compute a 

high-3 average pay and an explanation of basic pay rates. 

NOTE 2:	 Use deemed full-time rates to compute only the basic annuity. 

Prorate the employee's pay according to the part-time tour of 

duty in determining the following: 

•	 A supplemental annuity (see Chapter 100); 

•	 The final salary (or high-3 average salary) portion of the 

basic employee death benefit (see Chapter 70, Spouse 

Benefits - Death of an Employee); 

•	 The disability benefit based on either 60 percent or 

40 percent of the high-3 average salary (see Chapter 60). 

CSRS and FERS Handbook	 April, 1998 
22 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55B2.1-1 Computing the Basic Annuity (Cont.) 

D. Step 4: Compute 

the Unreduced 

Basic Annuity 

Compute the unreduced basic annuity in accordance with Chapter 50, section 

50B3.1-1. 

E. Step 5: Prorate the 

Unreduced Basic 

Annuity 

Prorate the amount obtained in Step 4 to reflect the difference between fulltime and part-time service. This is done by multiplying the annual amount 

obtained in Step 4 by the FERS proration factor computed in Step 2. 

> Note: For disability annuity compuations based on either 60 percent or 

40 percent of an employee's high-3 average pay: 

! the high-3 average pay is computed using actual rates paid 

-- i.e. the rates of pay for part-time service are prorated 

according to the employee's part-time tour of duty; 

! the FERS proration factor is not used. < 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 23 

Chapter 55 

Part 55B3 Computation With a CSRS Component 

Section 55B3.1-1 Computation With a CSRS Component 

A. General Rule	 1. If the FERS annuity includes a CSRS annuity component, and the 

employee performed part-time service credited in the FERS component, 

and/or part-time service performed after April 6, 1986, credited in the 

CSRS component: 

• The CSRS annuity component is computed as described in 

subchapter 55A; and 

• The FERS annuity component is computed as described in section 

55B1.1-2. 

NOTE:	 Any period of service, including service covered by FERS, 

can be used in determining the high-3 average pay for a 

CSRS component. 

2.	 If the CSRS component includes part-time service performed after 

April 6, 1986, but the FERS component does not include part-time 

service, do not prorate the FERS annuity component. 

3.	 If the FERS component includes part-time service, but the CSRS 

component does not include part-time service performed after April 6, 

1986: 

• Prorate the FERS annuity component, as explained in section 

55B2.1-1D, to reflect the difference between part-time and full-time 

service performed during creditable FERS service. Use the FERS 

Proration Factor Worksheet in section 55C1.1-1. 

• Use the rules described in subchapter 55A to compute the CSRS 

component of the annuity. Compute the post-April 6, 1986, high-3 

average pay using deemed full-time rates, but do not prorate the postApril 6, 1986, benefit. 

NOTE 1:	 If the employee only performed part-time service prior to 

April 7, 1986, and that service is credited in the CSRS 

component, the computation rules outlined in this Chapter will 

not apply. Compute the annuity following the rules for a regular 

annuity computation outlined in Chapter 50. 

NOTE 2:	 Subchapter 55C contains an example of FERS part-time annuity 

computation that includes a CSRS annuity component. 

CSRS and FERS Handbook	 April, 1998 
24 Computation for Part-Time Employees FERS 

Chapter 55 

Part 55B4 Computing Annuities That Include Part-Time Service With the Department of 

Veterans Affairs (VA), Veterans Health Administration (VHA) 

Section 55B4.1-1 Computing FERS Annuities That Include Credit for Part-Time Service With 

the Department of Veterans Affairs (VA), Veterans Health Administration (VHA) 

A. Compute the 

Unreduced Basic 

Annuity 

Follow the steps described in section 55B2.1-1A, B, and C to compute the 

unreduced basic annuity. 

B. Prorate the 

Unreduced Basic 

Annuity 

Prorate the unreduced basic annuity by multiplying the annual amount 

obtained in paragraph A, above, by the fraction that equals the actual hours 

worked during service with the VHA, plus all other creditable Federal 

service, divided by the full calendar time the individual was a Federal 

employee. 

NOTE 1: Part-time service other than > title 38 < part-time VHA service 

is treated as full-time service in both the numerator and the 

denominator of the fraction. 

NOTE 2: Use the FERS Proration Factor Worksheet in section 55C1.1-1 

to compute the FERS Proration Factor. However, always enter 

"1" in column G for periods of non-VHA > title 38 < parttime service (see NOTE 1). 

See Chapter 50, section 50B3.1-3, for an explanation of the applicable 

reductions in the basic annuity. 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees FERS 25 

Chapter 55 

Subchapter 55C Worksheets and Examples 

This subchapter contains the following worksheets for local reproduction, and examples: 

Section 55C1.1-1 Proration Factor Worksheets 

CSRS and FERS Proration Factor Worksheets 

Section 55C1.1-2 Computation Worksheets for Local Reproduction 

CSRS Part-Time Computation 

Computation of Pre-April 7, 1986 CSRS Service Credit 

Computation of Post-April 6, 1986 CSRS Service Credit 

Pre-April 7, 1986 Basic Annuity Computation 

Pre-April 7, 1986 Basic Annuity Benefit 

Post-April 6, 1986 Basic Annuity Computation 

Post-April 6, 1986 Basic Annuity Benefit 

Computation of CSRS Total Basic Annuity 

Computation of Reduction for Unpaid Redeposit CSRS Employees 

FERS Part-Time Annuity Computation 

FERS Part-Time Basic Annuity 

Computation of FERS Monthly Annuity 

Section 55C1.1-3 CSRS Examples 

Example 1: CSRS Employee Who Changes From Part-Time to Full-Time 3 Years Before 

Retirement 

Example 2: CSRS Employee With Same Average Salary Period, But Different Average Salaries 

Example 3: CSRS Employee With Different Average Salary Periods 

Section 55C1.1-4 FERS Examples 

Example A: FERS Employee With Part-Time Service, No CSRS Component 

Example B: FERS Employee With Part-Time Service, CSRS Component With Less Than 5 Years 

Service Before April 7, 1986 

Example C: FERS Transfer Employee With Part-Time Service in Both Components, Same Average 

Salary Period, Different Pre-April 7, 1986 Average Salary 

Example D: FERS Transfer Employee With Part-Time Service in CSRS Component Only, Same 

Average Salary Period, Same Average Salaries 

Example E: FERS Transfer Employee With Part-Time Service in FERS Component Only, Different 

Average Salary Periods, Different Average Salaries 

CSRS and FERS Handbook April, 1998 
26 CSRS Computation for Part-Time Employees FERS 

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April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 27 

Chapter 55 

Section 55C1.1-1 CSRS Proration Factor Worksheet 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in 

tour of duty should be treated as a separate period of service. Periods of full-time and intermittent service 

should also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability 

retirees who had part-time service with the Department of Veterans Affairs, Veterans Health 

Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a 

fraction or a decimal that represents the ratio of part-time to full-time service. If the employing agency 

provides actual hours worked during part-time service or for intermittent service, skip this step, and enter 

the hours in column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

Totals---------­

PRORATION FACTOR (total column H ÷ total column F) = ROUNDED TO NEAREST PERCENT 

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28 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 29 

Chapter 55 

Section 55C1.1-1 FERS Proration Factor Worksheet 

Columns 

A, B: Beginning and ending dates of all periods of service creditable under FERS. Each change in tour of duty 

should be treated as a separate period of service. Periods of full-time and intermittent service should also 

be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees 

who had part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier, in most cases, is 2080 for service performed before March 1, 1986, and 2087 for 

service performed on or after March 1, 1986. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a 

fraction or a decimal that represents the ratio of part-time to full-time service. If the employing agency 

provides actual hours worked during part-time service or for intermittent service, skip this step, and enter 

the hours in column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

Totals-------­

PRORATION FACTOR (total column H ÷ total column F) = ROUNDED TO NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
30 CSRS Computation for Part-Time Employees
 

Chapter 55
 

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April, 1998 CSRS and FERS Handbook 
YR - MO - DY 

Name: Date of Retirement: 

Date of Birth: 

Age: 

 CSRS Computation for Part-Time Employees 31 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

G CSRS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

TOTAL CIVILIAN/MILITARY 

UNUSED SICK LEAVE 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 

CSRS and FERS Handbook April, 1998 
32 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 33 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.) 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT 

TYPES OF SERVICE SHOWN 

G CSRS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

TOTAL CIVILIAN/MILITARY 

EXCESS DAYS FROM PRE-4/7/86 SERVICE 

TOTAL POST-4/6/86 CREDITABLE SERVICE 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 

CSRS and FERS Handbook April, 1998 
34 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 

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Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 ** 

$ ÷ 3 = $

 Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 

Retirement Factor ( ) yrs. ( ) mos. (See section 50C1.1-1, Chart 4*) x 

Pre-4/7/86 Basic Annuity $ 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

CSRS and FERS Handbook April, 1998 
36 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 37 

Chapter 55 

Section 551.1-2 Computation Worksheets for Local Reproduction (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 ** 

$ ÷ 3 = $

 Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1986 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X = + 

Length of Service 

.02 X = + 

Length of Service 

Total 

Post-4/6/86 High-3 Average Salary x $ 

Post-4/6/86 Basic Annuity Before Proration = $ 

CSRS Proration Factor x 

Post-4/6/86 Basic Annuity Benefit = $ 

CSRS and FERS Handbook April, 1998 
38 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 39 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 

Post-4/6/86 Basic Annuity + $ 

Total CSRS Basic Annuity $ 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x 

Reduced Annuity $ 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) 

- $ 

Reduced Annuity * $ 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 $ x .025 = $ 

Plus amount over $3600 $ x .10 = $ 

Total Reduction = $ - $ 

Annual Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

CSRS and FERS Handbook April, 1998 
40 CSRS Computation for Part-Time Employees
 

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April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 41 

Chapter 55
 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.)
 

COMPUTATION OF REDUCTION
 

FOR UNPAID REDEPOSIT
 

CSRS EMPLOYEES
 

Monthly Annuity Otherwise Payable $ 

Subtract Monthly Reduction: (Round to next higher dollar) 

Redeposit Owed $ ÷ CSRS PVF* = - $ 

CSRS MONTHLY ANNUITY REDUCED FOR UNPAID REDEPOSIT $ 

*Present Value Factor (see Chapter 53, Section 53C1.1-1). 

CSRS and FERS Handbook April, 1998 
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April, 1998 CSRS and FERS Handbook 
YR - MO - DY 

Name: Date of Retirement:
 

Date of Birth:
 

Age:
 

Computation for Part-Time Employees FERS 43 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction 

FERS PART-TIME ANNUITY COMPUTATION 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list 

noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

TOTAL CIVILIAN/MILITARY 

TOTAL SERVICE FOR COMPUTATION PURPOSES 

CSRS and FERS Handbook April, 1998 
44 Computation for Part-Time Employees FERS 

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April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 45 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 ** 

$ ÷ 3 = $

 Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 

Retirement Factor ( ) yrs. ( ) mos. (See section 50C1.1-1, Chart 6 

or 7) X 

Basic Annuity Before Proration $ 

FERS Proration Factor X 

FERS Basic Annuity $ 

CSRS and FERS Handbook April, 1998 
46 Computation for Part-Time Employees FERS 

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April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 47 

Chapter 55 

Section 55C1.1-2 Computation Worksheets for Local Reproduction (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior 

to 10-1-82* 

+ $ 

Total FERS Basic Annuity $ 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x 

Reduced Annuity $ 

2) Survivor Annuity: 

Base selected by retiree $ (full or one-half) 

x .10 

Total reduction $ 

- $ 

Annual Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

*For FERS Transferees. (Applicable if FERS annuity includes a CSRS component.) 

SURVIVOR ANNUITY COMPUTATION 

Survivor Base Selected (full or one-half) $ 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 

CSRS and FERS Handbook April, 1998 
48 Computation for Part-Time Employees FERS 

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April, 1998 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 49 

Chapter 55 

Section 55C1.1-3 CSRS Examples 

Example 1: CSRS Employee Who Changes From Part-Time to Full-Time 

3 Years Before Retirement 

Name: Cindy Dawson 

Type of Retirement: Early Optional 

Date of Retirement: 3-31-95 

Date of Birth: 1-9-41 

Age at Retirement: 54 years 2 months 22 days 

Military Service: 9-17-59 to 9-16-63 

Civilian Service: 

5-04-64 to 7-19-67 Refunded 40 hrs/week 

9-23-70 to 12-15-71 Nondeduction 24 hrs/week 

12-16-71 to 1-11-92 Paid 24 hrs/week 

1-12-92 to 3-31-95 Paid 40 hrs/week 

Unused Sick Leave: 665 hours 

Unpaid Civilian Deposit: $1,028.00 

Unpaid Redeposit: $2,746.00 

Survivor Benefits: Based on Full Annuity 

Salary Information:

Effective Date Full-Time Rate Actual Rate Paid 

1-13-91 $26,309.00 $15,785.40 (24/40) 

1-12-92 $27,098.00 $27,098.00 (40/40) 

1-10-93 $29,930.00 $29,930.00 

7-11-93 $30,895.00 $30,895.00 

1-9-94 $34,024.00 $34,024.00 

1-8-95 $35,087.00 $35,087.00 

1.	 Compute the pre-April 7, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, creditable 

service. 

NOTE 2: Add excess days to post-April 6, 1986, creditable CSRS service in 

Step 2 for computation purposes. 

Pre-April 7, 1986, Creditable Service: 23 years 0 months (25 days) 

CSRS and FERS Handbook	 April, 1998 
50 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 1: (Cont.) 2.	 Compute the post-April 6, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. Include excess days from the pre-April 7, 

1986, service. 

Post-April 6, 1986 Service: 8 years 11 months 24 days 

Pre-April 7, 1986 Excess Days: 25 days 

Total Post-April 6, 1986
 

Creditable Service: 9 years 0 months (19 days)
 

NOTE:	 Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Use only actual rates paid. 

Pre-April 7, 1986, High-3 Average Salary: $31,115.00 

NOTE:	 Use any 3 years of consecutive service in an employee's career to 

determine the highest 3 years of pay. The high-3 period is not 

limited to pre-April 7, 1986, service. 

4. Compute the pre-April 7, 1986, basic annuity. 

a.	 Enter the high-3 average salary ($31,115.00). 

b. Enter the years and months of total pre-April 7, 1986, service for 

computations purposes (23 years 0 months). 

c.	 Use the CSRS General Formula Computation Chart (Chart 4) provided in 

section 50C1.1-1 to obtain the retirement factor for 23 years 0 months 

service (.422500). 

d. Multiply the high-3 average salary by the retirement factor to obtain the 

pre-April 7, 1986, basic annuity. 

Pre-April 7, 1986, Basic Annuity: $13,146.09 

($31,115 X .422500 = $13,146.09). 

5.	 Compute the proration factor for the post-April 6, 1986, basic annuity 

following the instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor: .74 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 51 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 1: (Cont.) 6.	 Compute the post-April 6, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Consider actual rates paid through April 6, 

1986, and full-time salary rates, regardless of tour, from April 7, 1986, 

until retirement. 

Post-April 6, 1986, High-3 Average Salary: $31,115.00 

NOTE:	 Use any 3 years of consecutive service in an employee's career to 

determine the highest 3 years of pay. Although the 3-year period 

used to compute the post-April 6, 1986, average salary may be 

different from the 3 year period used to compute the pre-April 7, 

1986, average salary, the 3-year period used to compute both 

average salaries is the same in this example. The actual high-3 

average salaries, while usually different, are also the same in this 

example. 

7. Compute the post-April 6, 1986, basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the post-April 

6, 1986, service to the appropriate tier of the annuity formula (1.5%, 

1.75%, 2%), and total the results. 

Post-April 6, 1986 Retirement Factor: .18 

(2% X 9.0 = .18) 

NOTE:	 All of the post-April 6, 1986, service is applied to the 2 percent 

tier of the formula in this example because the service used in the 

pre-April 7, 1986, computation exceeds 10 years. 

b. Enter the post-April 6, 1986, average salary ($31,115), and multiply it by 

the post-April 6, 1986, retirement factor (.18) to obtain the basic annuity 

before proration (round to the nearest penny). 

Post-April 6, 1986, Basic 

Annuity Before Proration: $5,600.70 

(.18 X $31,115.00 = $5,600.70) 

c.	 Enter the CSRS proration factor (.74) and multiply it by the basic annuity 

before proration ($5,600.70) to obtain the post-April 6, 1986, annuity 

(round to the nearest penny). 

CSRS and FERS Handbook	 April, 1998 
52 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 1: (Cont.) Post-April 6, 1986, Basic Annuity Benefit: $4,144.52 

($5,600.70 X .74 = $4,144.52) 

8.	 Compute the total CSRS annuity. 

a.	 Add the pre-April 6, 1986, basic annuity ($13,146.09) to the post-April 6, 

1986, basic annuity ($4,144.52) to obtain the combined basic annuity. 

Combined Basic Annuity: $17,290.61 

($13,146.09 + $4,144.52 = $17,290.61) 

b. Compute the annuity reduced for age following the procedures outlined in 

Chapter 50. 

Annuity reduced for age: $17,031.25 

c.	 Compute the annuity reduced for unpaid deposit for civilian service prior to 

10-1-82 following the procedures outlined in Chapter 50. 

Annuity Reduced for Unpaid Deposit: $16,928.45 

d. Compute the annuity reduced for survivor election following the 

procedures outlined in Chapter 50. 

Annuity Reduced for Survivor Election 

- Annual Rate: $15,505.60 

- Monthly Rate: $1,292.00 

e.	 Compute the monthly annuity reduced for unpaid redeposit following the 

procedures outlined in Chapter 50. 

Monthly Annuity Reduced 

for Unpaid Redeposit: $1,279.00 

9.	 Compute the survivor monthly annuity rate following the procedures outlined 

in Chapter 50. 

Monthly Survivor Annuity: $775.00 

April, 1998	 CSRS and FERS Handbook 
YR - MO - DY 

Name: Cindy Dawson Date of Retirement:

Date of Birth:

Age:

 41 -

 95 - 03 - 31 

01 - 09 

 54 - 02 - 22 

 CSRS	 Computation for Part-Time Employees 53 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.) 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

59-9-17 63-9-16 Military 4 0 0 

64-5-4 67-7-19 Refunded 3 2 16 

70-9-23 71-12-15 Nondeduction 1 2 23 

71-12-16 86-4-6 Paid 14 3 21 

TOTAL CIVILIAN/MILITARY 22 9 0 

UNUSED SICK LEAVE 3 25 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 23 0 25 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 23 0 25* 

CSRS and FERS Handbook	 April, 1998 
54 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 95-3-31 Paid 8 11 24 

TOTAL CIVILIAN/MILITARY 8 11 24 

EXCESS DAYS FROM PRE-4/7/86 SERVICE 25* 

TOTAL POST-4/6/86 CREDITABLE SERVICE 9 0 19 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 9 0 

April, 1998	 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 55 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'92 4 1 '93 1 9 27,098 9 9 .775000 21,000.95 

'93 1 10 '93 7 10 29,930 6 1 .502778 15,048.15 

'93 7 11 '94 1 8 30,895 5 28 .494444 15,275.85 

'94 1 9 '95 1 7 34,024 11 29 .997222 33,929.48 

'95 1 8 '95 3 31 35,087 2 23 .230556 8,089.52 

TOTALS 3 0 0 ** 3.000000 93,343.95 

$ 93,343.95 ÷ 3 = $ 31,115.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 31,115.00 

Retirement Factor ( 23 ) yrs. ( 0 ) mos. (See section 50C1.1-1, Chart 4)* x .4225 

Pre-4/7/86 Basic Annuity $ 13,146.09 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 percent by 

the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

CSRS and FERS Handbook April, 1998 
56 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.) 

CSRS Proration Factor Worksheet 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in 

tour of duty should be treated as a separate period of service. Periods of full-time and intermittent service 

should also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability 

retirees who had part-time service with the Department of Veterans Affairs, Veterans Health 

Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a 

fraction or a decimal that represents the ratio of part-time to full-time service. If the employing agency 

provides actual hours worked during part-time service or for intermittent service, skip this step, and enter 

the hours in column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '92 1 11 5 9 5 5.763889 2087 12,030 24/40 7,218 

'92 1 12 '95 3 31 3 2 19 3.219444 2087 6,719 40/40 6,719 

Totals-----­ 18,749 13,937

 PRORATION FACTOR (total column H ÷ total column F) = .74 ROUNDED TO NEAREST PERCENT 

April, 1998 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 57 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1 (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'92 4 1 '93 1 9 27,098 9 9 .775000 21,000.95 

'93 1 10 '93 7 10 29,930 6 1 .502778 15,048.15 

'93 7 11 '94 1 8 30,895 5 28 .494444 15,275.85 

'94 1 9 '95 1 7 34,024 11 29 .997222 33,929.48 

'95 1 8 '95 3 31 35,087 2 23 .230556 8,089.52 

TOTALS 3 0 0 ** 3.000000 93,343.95 

$ 93,343.95 ÷ 3 = $ 31,115.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1986 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X = + 

Length of Service 

.02 X 9.000000 = + .18 

Length of Service 

Total .18 

Post-4/6/86 High-3 Average Salary x $31,115.00 

Post-4/6/86 Basic Annuity Before Proration = $5,600.70 

CSRS Proration Factor x .74 

Post-4/6/86 Basic Annuity Benefit = $4,144.52 

CSRS and FERS Handbook April, 1998 
 

58 CSRS Computation for Part-Time Employees

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 13,146.09 

Post-4/6/86 Basic Annuity + $ 4,144.52 

Total CSRS Basic Annuity $ 17,290.61 

Reductions are made for: 

1) Under age 55 (see section 50C1.1-1, Chart 5) x .985 

Reduced Annuity $ 17,031.25 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) - 102.80 

Reduced Annuity * $ 16,928.45 

3) Survivor Annuity: 

Base selected by retiree $16,928.45 

Amount up to $3600 3,600.00 x .025 = $ 90.00 

Plus amount over $3600 13,328.45 x .10 = 1,332.85 

Total Reduction = $ - 1,422.85 

Annual Annuity $ 15,505.60 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,292.00 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 16,928.45 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 9,310.65 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 775.00 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 59 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 1: (Cont.) 

COMPUTATION OF REDUCTION
 

FOR UNPAID REDEPOSIT
 

CSRS EMPLOYEES
 

Monthly Annuity Otherwise Payable $ 1,292.00 

Subtract Monthly Reduction: (Round to next higher dollar) 

Redeposit Owed $ 2,746.00 ÷ CSRS PVF* 218.6 = - 13.00 

CSRS MONTHLY ANNUITY REDUCED FOR UNPAID REDEPOSIT $ 1,279.00 

*Present Value Factor (see Chapter 53, section 53C1.1-1). 

CSRS and FERS Handbook April, 1998 
60 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 2: CSRS Employee With Same Average Salary Period, 

But Different Average Salaries 

Name: Pat Mason 

Type of Retirement: Involuntary 

Date of Retirement: 9-29-94 

Date of Birth: 7-12-39 

Age at Separation: 55 years 2 months 18 days 

Military Service: 10-15-60 to 8-17-64 

Civilian Service: 

12-15-67 to 6-27-70 Nondeduction 40 hrs/week 

3-4-75 to 10-9-89 Paid 24 hrs/week 

10-10-89 to 9-29-94 Paid 28 hrs/week 

Unused Sick Leave: 1226 hours 

Unpaid Civilian Deposit: $2,329.00 

Survivor Benefits: Did Not Elect Survivor Annuity 

Salary Information: 

Effective Date Full-Time Rate Actual Rate Paid 

1-12-91 $26,834.00 $18,783.80 (28/40) 

1-11-92 $29,721.00 $20,804.70 

1-10-93 $32,825.00 $22,977.50 

11-21-93 $33,790.00 $23,653.00 

1-9-94 $36,150.00 $25,305.00 

1.	 Compute the pre-April 6, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

NOTE 2: Add excess days to post-April 6, 1986, creditable CSRS 

service in Step 2 for computation purposes. 

Pre-April 7, 1986, Creditable Service: 18 years 0 months (21 days). 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 61 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 2: (Cont.) 2.	 Compute the post-April 6, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. Include excess days from the preApril 7, 1986, service. 

Post-April 6, 1986 Service: 8 years 5 months 23 days 

Pre-April 7, 1986 Excess Days: 21 days 

Total Post-April 6, 1986
 

Creditable Service: 8 years 6 months (14 days)
 

NOTE:	 Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Use only actual rates paid. 

Pre-April 7, 1986, High-3 Average Salary: $22,456.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The high-3 

period is not limited to pre-April 7, 1986, service. 

4. Compute the pre-April 7, 1986, basic annuity. 

a.	 Enter the high-3 average salary ($22,456.00). 

b. Enter the years and months of total pre-April 7, 1986, service for 

computation purposes (18 years 0 months). 

c.	 Use the CSRS General Formula Computation chart (Chart 4) 

provided in section 50C1.1-1 to obtain the retirement factor for 23 

years 0 months service (.322500). 

d. Multiply the high-3 average salary ($22,456) by the retirement factor 

(.322500) to obtain the pre-April 7, 1986 basic annuity. 

Pre-April 7, 1986, Basic Annuity: $7,242.06 

($22,456.00 X .3225 = $7,242.06) 

CSRS and FERS Handbook	 April, 1998 
62 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 2 (Cont.): 5.	 Compute the proration factor for the post-April 6, 1986, basic annuity 

following the instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor = .66 

6.	 Compute the post-April 6, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Consider actual rates paid through 

April 6, 1986, and full-time salary rates, regardless of tour, from 

April 7, 1986, until retirement. 

Post-April 6, 1986, High-3 Average Salary: $32,079.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. In this 

example, the 3-year period used to compute the post-April 6, 

1986, average salary is the same as the 3-year period used to 

compute the pre-April 7, 1986, average salary. 

7. Compute the post-April 6, 1986, basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75%, 2%), and total the results. 

Post-April 6, 1986, Retirement Factor: .17 

(2% X 8.5 = .17) 

NOTE:	 All of the post-April 6, 1986, service is applied to the 2 

percent tier of the formula, in this example, because the 

service used in the pre-April 7, 1986, computation 

exceeds 10 years. The time factor for 8 years 6 months 

(8.5) was obtained from the 360 Day Factor Chart, 

Chart 1, provided in Chapter 50, section 50C1.1-1A. 

b. Enter the post-April 6, 1986, average salary ($32,079), and multiply 

it by the post-April 6, 1986, retirement factor (.17) to obtain the 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 63 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 2: (Cont.)	 basic annuity before proration (round to the nearest penny). 

Post-April 6, 1986, Basic Annuity 

Before Proration: $5,453.43 

(.17 X $32,079.00 = $5,453.43) 

c.	 Enter the CSRS proration factor (.66) and multiply it by the basic 

annuity before proration ($5,453.43) to obtain the post-April 6, 

1986, annuity (round to the nearest penny). 

Post-April 6, 1986, Basic Annuity Benefit: $3,599.26 

($5,453.43 X .66 = $3,599.26) 

8.	 Compute the total CSRS annuity. 

a.	 Add the pre-April 7, 1986, basic annuity ($7,242.06) to the postApril 6, 1986, basic annuity ($3,599.26) to obtain the combined 

basic annuity. 

Combined Basic Annuity: $10,841.32 

($7,242.06 + $3,599.26 = $10,841.32) 

b. Compute the annuity reduced for unpaid deposit for civilian service 

prior to 10-1-82 following the procedures outlined in Chapter 50. 

Annuity Reduced for Unpaid Deposit: $10,608.42 

NOTE:	 The reduction for age does not apply in this example. 

c.	 Compute the monthly annuity. 

Monthly Annuity: $884.00 

NOTE:	 The reduction for survivor annuity does not apply in this 

example. 

CSRS and FERS Handbook	 April, 1998 
64 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.) 

CSRS PART-TIME COMPUTATION 

YR - MO - DY 

Name: Pat Mason Date of Retirement: 94 - 09 - 29 

Date of Birth:

Age:

 39 - 07 - 12 

 55 - 02 - 18 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

60-10-15 64-8-17 Military 3 10 3 

67-12-15 70-6-27 Nondeduction 2 6 13 

75-3-4 86-4-6 Paid 11 1 3 

TOTAL CIVILIAN/MILITARY 17 5 19 

UNUSED SICK LEAVE 7 2 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 18 0 21 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 18 0 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 65 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 94-9-29 Paid 8 5 23 

TOTAL CIVILIAN/MILITARY 8 5 23 

EXCESS DAYS FROM PRE 4/7/86 SERVICE 21 

TOTAL POST-4/6/86 TOTAL CREDITABLE SERVICE 8 6 14 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 8 6 

CSRS and FERS Handbook	 April, 1998 
 

66 CSRS Computation for Part-Time Employees

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'91 9 30 '92 1 10 18,783.80 3 11 .280556 5,269.91 

'92 1 11 '93 1 9 20,804.70 11 29 .997222 20,746.90 

'93 1 10 '93 11 20 22,977.50 10 11 .863889 19,850.01 

'93 11 21 '94 1 8 23,653.00 1 18 .133333 3,153.73 

'94 1 9 '94 9 29 25,305.00 8 21 .725000 18,346.13 

TOTALS 3 0 0 ** 3.000000 67,366.68 

$ 67,366.68 ÷ 3 = $ 22,456.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 22,456.00 

Retirement Factor ( 18 ) yrs. ( 0 ) mos. (See section 50C1.1-1, Chart 4*) x .3225 

Pre-4/7/86 Basic Annuity $ 7,242.06 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 percent by 

the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 67 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.) 

CSRS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in tour 

of duty should be treated as a separate period of service. Periods of full-time and intermittent service should 

also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees 

who had part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '89 10 9 3 6 3 3.508333 2087 7,322 24/40 4,394 

'89 10 10 '94 9 29 4 11 20 4.972222 2087 10,378 28/40 7,265 

Totals--------­

-

17,700 11,659

 PRORATION FACTOR (total column H ÷ total column F) = .66 ROUNDED TO NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
 

68 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'91 9 30 '92 1 10 26,834 3 11 .280556 7,528.44 

'92 1 11 '93 1 9 29,721 11 29 .997222 29,638.44 

'93 1 10 '93 11 20 32,825 10 11 .863889 28,357.16 

'93 11 21 '94 1 8 33,790 1 18 .133333 4,505.32 

'94 1 9 '94 9 29 36,150 8 21 .725000 26,208.75 

TOTAL 

S 

3 0 0 ** 3.000000 96,238.11 

$ 96,238.11 ÷ 3 = $ 32,079.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1986 RETIREMENT FACTOR 

.015 X =

 Length of Service 

.0175 X = + 

Length of Service 

.02 X 8.5 = + .17 

Length of Service 

Total .17 

Post-4/6/86 High-3 Average Salary x $ 32,079.00 

Post-4/6/86 Basic Annuity Before Proration = $ 5,453.43 

CSRS Proration Factor x .66 

Post-4/6/86 Basic Annuity Benefit = $ 3,599.26 

April, 1998 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 69 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 2: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 7,242.06 

Post-4/6/86 Basic Annuity + $ 3,599.26 

Total CSRS Basic Annuity $ 10,841.32 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x 

Reduced Annuity $ 10,841.32 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) - $ 232.90 

Reduced Annuity * $ 10,608.42 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 $ x .025 = $ 

Plus amount over $3600 $ x .10 = $ 

Total Reduction = $ - 0 

Annual Annuity $ 10,608.42 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 884.00 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

CSRS and FERS Handbook April, 1998 
70 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples 

Example 3: CSRS Employee With Different Average Salary Periods 

Name: Jamie Osborne 

Type of Retirement: Voluntary 

Date of Retirement: 12-31-94 

Date of Birth: 12-17-32 

Age at Retirement: 62 years 14 days 

Civilian Service: 

6-2-80 to 6-11-88 Paid 40 hrs/week 

6-12-88 to 9-5-90 Paid 32 hrs/week 

9-6-90 to 12-31-94 Paid 24 hrs/week 

Unused Sick Leave: 803 Hours 

Survivor Benefits: Did Not Elect Survivor Annuity 

Salary Information: 

Effective Date Full-Time Rate Actual Rate Paid 

1-8-84 $18,369.00 $18,369.00 (40/40) 

1-6-85 $19,012.00 $19,012.00 

5-15-86 $19,606.00 $19,606.00 

1-4-87 $20,194.00 $20,194.00 

1-3-88 $20,598.00 $20,598.00 

5-16-88 $21,222.00 $21,222.00 

6-12-88 $21,222.00 $16,977.60 (32/40) 

1-1-89 $22,093.00 $17,674.40

 1-14-90 $22,887.00 $18,309.60

 5-19-90 $23,560.00 $18848.00

 9-6-90 $23,560.00 $14,136.00 (24/40)

 1-13-91 $24,528.00 $14,716.80

 1-12-92 $25,556.00 $15,333.60

 5-21-92 $26,286.00 $15,771.60

 1-10-93 $27,259.00 $16,355.40 

1-9-94 $28,412.00 $17,047.20 

1.	 Compute the pre-April 7, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

NOTE 2: Add excess days to post-April 6, 1986, creditable CSRS 

service in Step 2 for computation purposes. 

Pre-April 7, 1986, Creditable Service: 6 years 2 months (24 days). 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 71 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 3: (Cont.) 2.	 Compute the post-April 6, 1986, creditable CSRS service following the 

procedures outlined in Chapter 50. Include excess days from the preApril 7, 1986 service. 

Post-April 6, 1986, Service: 8 years 8 months 24 days 

Pre-April 7, 1986, Excess Days: 24 days 

Total Post-April 6, 1986
 

Creditable Service: 8 years 9 months (18 days)
 

NOTE:	 Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Use only actual rates paid. 

Pre-April 7, 1986, High-3 Average Salary: $19,779.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. In this 

example, the high-3 period occurred during Jamie's full-time 

service. 

4. Compute the CSRS pre-April 7, 1986, basic annuity. 

a.	 Enter the high-3 average salary ($19,799.00). 

b. Enter the years and months of total pre-April 7, 1986, service for 

computation purposes (6 years 2 months). 

c.	 Use the CSRS General Formula Computation Chart (Chart 4) 

provided in section 50C1.1-1 to obtain the retirement factor for 6 

years 2 months service (.095417). 

d. Multiply the high-3 average salary by the retirement factor to obtain 

the pre-April 7, 1986, basic annuity. 

Pre-April 7, 1986, Basic Annuity: 1,887.25 

($19,779 X .095417 = $1,887.25) 

5.	 Compute the proration factor for the post-April 6, 1986, basic annuity 

following the instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor = .75 

CSRS and FERS Handbook	 April, 1998 
72 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 3: (Cont.) 6.	 Compute the post-April 6, 1986, high-3 average salary following the 

procedures outlined in Chapter 50. Consider actual rates paid through 

April 6, 1986, and full-time salary rates, regardless of tour, from 

April 7, 1986, until retirement. 

Post-April 6, 1986, High-3 Average Salary = $27,197.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The 3-year 

period used to compute the post-April 6, 1986, average salary 

in this example is different from the 3 year period used to 

compute the pre-April 7, 1986, average salary. 

7. Compute the post-April 6, 1986, basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75%, 2%), and total the results. 

Post April 6, 1986, Retirement Factor: .165416 

(.0175 X 3.833333 =	 .067083 

+ .02 X 4.916667 =	 .098333 

.165416) 

NOTE 1:	 In this example, both the 1.75 percent tier and the 2 

percent tier of the annuity formula are used to compute 

the post-April 6, 1986, retirement factor because the preApril 7, 1986, service is greater than 5 years, but less 

than 10 years, and the total creditable service (14 years 

11 months 18 days) is greater than 10 years. 

NOTE 2:	 Use 4 years 11 months of the post-April 6, 1986, service 

at the 2 percent tier of the annuity formula, and the 

remaining 3 years 10 months of the post-April 6, 1986, 

service at the 1.75 percent tier. The table in section 

55A2.1-1, paragraph H of this Chapter outlines how to 

apply the post-April 6, 1986, service to the annuity 

formula. 

April, 1998	 CSRS and FERS Handbook 
 CSRS	 Computation for Part-Time Employees 73 

Chapter 55 

Section 55C1.1-3 CSRS Examples (Cont.) 

Example 3: (Cont.) NOTE 3:	 The time factors for 4 years 11 months (4.916667) and 3 

years 10 months (3.833333) were obtained from the 360 

Day Factor Chart, Chart 1, provided in Chapter 50, 

section 50C1.1-1A. 

b. Enter the post-April 6, 1986, average salary ($27,197), and multiply 

it by the post-April 6, 1986, retirement factor (.165416) to obtain 

the basic annuity before proration (round to the nearest penny). 

Post-April 6, 1986, Basic Annuity 

Before Proration: $4,498.82 

(.165416 X $27,197 = $4,498.82) 

c.	 Enter the CSRS proration factor (.75) and multiply it by the basic 

annuity before proration ($4,498.82) to obtain the post-April 6, 

1986, annuity (round to the nearest penny). 

Post-April 6, 1986, Basic Annuity Benefit: $3,374.12 

($4,498.82 X .75 = $3,374.12) 

8.	 Compute the total CSRS annuity. 

a.	 Add the pre-April 7, 1986, basic annuity ($1,887.25) to the postApril 6, 1986, basic annuity ($3,374.12), to obtain the combined 

basic annuity. 

Combined Basic Annuity: $5,261.37 

($1,887.25 + $3,374.12 = $5,261.37) 

b. Compute the monthly annuity. 

Monthly Annuity: $438.00 

($5261.37 ÷ 12 = $438.00) 

NOTE:	 The reductions for age, unpaid deposit, survivor annuity, 

and unpaid redeposit do not apply in this example. 

CSRS and FERS Handbook	 April, 1998 
YR - MO - DY 

Name: Jamie Osborne Date of Retirement: 94 - 12 - 31 

Date of Birth:

Age:

 32 - 12 - 17 

 62 - 00 - 14 

74 CSRS	 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.) 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

80-6-2 86-4-6 Paid 5 10 5 

TOTAL CIVILIAN/MILITARY 5 10 5 

UNUSED SICK LEAVE 4 19 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 6 2 24 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 6 2 

April, 1998	 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 75 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

GT CSRS

G	 CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 94-12-31 Paid 8 8 24 

TOTAL CIVILIAN/MILITARY 8 8 24 

EXCESS DAYS FROM PRE-4/7/86 SERVICE 24 

TOTAL POST-4/6/86 CREDITABLE SERVICE 8 9 18 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 8 9 

CSRS and FERS Handbook	 April, 1998 
 

76 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'85 6 12 '86 5 14 19,012 11 3 .925000 17,586.10 

'86 5 15 '87 1 3 19,606 7 19 .636111 12,471.59 

'87 1 4 '88 1 2 20,194 11 29 .997222 20,137.90 

'88 1 3 '88 5 15 20,598 4 13 .369444 7,609.81 

'88 5 16 '88 6 11 21,222 26 .072222 1,532.70 

TOTALS 3 0 0 ** 3.000000 59,338.10 

$ 59,338.10 ÷ 3 = $ 19,779.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 19,779.00 

Retirement Factor ( 6 ) yrs. ( 2 ) mos. (See section 50C1.1-1, Chart 4*) x .095417 

Pre 4/7/86 Basic Annuity $ 1,887.25 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
 CSRS Computation for Part-Time Employees 77 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.) 

CSRS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in tour 

of duty should be treated as a separate period of service. Periods of full-time and intermittent service should 

also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees 

who had part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '88 6 11 2 2 5 2.180556 2087 4,551 40/40 4,551 

'88 6 12 '90 9 5 2 2 24 2.233333 2087 4,661 32/40 3,729 

'90 9 6 '94 12 31 4 3 25 4.319444 2087 9,015 24/40 5,409 

Totals--------­

-

18,227 13,689

 PRORATION FACTOR (total column H ÷ total column F) = .75 ROUNDED TO NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
 

78 CSRS Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'92 1 1 '92 1 11 24,528 11 .030556 749.48 

'92 1 12 '92 5 20 25,556 4 9 .358333 9,157.56 

'92 5 21 '93 1 9 26,286 7 19 .636111 16,720.81 

'93 1 10 '94 1 8 27,259 11 29 .997222 27,183.27 

'94 1 9 '94 12 31 28,412 11 22 .977778 27,780.63 

TOTALS 3 0 0 ** 81,591.75 

$ 81,591.75 ÷ 3 = $ 27,197.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1986 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X 3.833333 = + .067083 

Length of Service 

.02 X 4.916667 = + .098333 

Length of Service 

Total .165416 

Post-4/6/86 High-3 Average Salary x $ 27,197.00 

Post-4/6/86 Basic Annuity Before Proration = $ 4,498.82 

CSRS Proration Factor x .75 

Post-4/6/86 Basic Annuity Benefit = $ 3,374.12 

April, 1998 CSRS and FERS Handbook 
 

 CSRS Computation for Part-Time Employees 79 

Chapter 55 

Section 55C1.1-3 CSRS Examples Example 3: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 1,887.25 

Post-4/6/86 Basic Annuity + $ 3,374.12 

Total CSRS Basic Annuity $ 5,261.37 

Reductions are made for: 

1) Under age 55 (see section 50C1.1-1, Chart 5) x 

Reduced Annuity $ 5,261.37 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) -

Reduced Annuity * $ 5,261.37 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 $ x .025 = $ 

Plus amount over $3600 $ x .10 = $ 

Total Reduction = $ -

Annual Annuity $ 5,261.37 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 438.00 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

CSRS and FERS Handbook April, 1998 
80 Computation for Part-Time Employees	 FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples 

Example A: FERS Employee With Part-Time Service, 

No CSRS Component 

Name: Chris Malone 

Date of Retirement: 12-31-94 

Date of Birth: 10-5-32 

Age at Retirement: 62 years 2 months 26 days 

Military Service: 11-14-51 to 8-12-54 

Civilian Service: 

8-12-79 to 8-11-80 Paid Intermittent 

1040 hrs/worked 

11-3-83 to 11-6-87 Paid 24 hrs/week 

11-7-87* to 1-2-89 Paid 24 hrs/week 

1-3-89 to 7-14-93 Paid 32 hrs/week 

7-15-93 to 12-31-94 Paid 40 hrs/week 

*Effective date of FERS election. 

Survivor Benefits: Based on Full Annuity 

Salary Information: 

Effective Date Full-Time Rate 

1-13-90 $33,875.00 

1-12-91 $34,925.00 

1-11-92 $35,972.00 

1-10-93 $37,052.00 

11-21-93 $39,285.00 

1-9-94 $40,188.00 

1.	 Compute the creditable FERS service following the procedures outlined 

in Chapter 50. 

Creditable FERS Service: 14 years 4 months (27 days) 

2.	 Compute the FERS proration factor following the instructions on the 

FERS Proration Factor Worksheet. 

FERS Proration Factor = .79 

3.	 Compute the high-3 average salary following the procedures outlined in 

Chapter 50. Use full-time salary rates only, regardless of the tour of 

duty. 

High-3 Average Salary: $37,795.00 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees	 FERS 81 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example A: (Cont.) 4. Compute the FERS basic annuity. 

a.	 Enter the FERS high-3 average salary ($37,795.00). 

b.	 Enter the years and months of total FERS service for computation 

purposes (14 years 4 months). 

c.	 Use the FERS 1 Percent Accrual Factor Chart (Chart 6, 

Chapter 50, section 50C1.1-1) to obtain the retirement factor for 

14 years 4 months of service (.143333). 

d.	 Multiply the high-3 average salary ($37,795) by the retirement 

factor (.143333) to obtain the FERS annuity benefit before 

proration (round to the nearest penny). 

FERS Annuity Before Proration: $5,417.27 

($37,795 X .143333 = $5,417.27) 

e.	 Enter the FERS proration factor (.79), and multiply it by the FERS 

annuity before proration ($5,417.27) to obtain the FERS basic 

annuity (round to the nearest penny). 

FERS Basic Annuity: $4,279.64 

($5,417.27 X .79 = $4,279.64) 

5. Compute the total FERS annuity. 

a. Calculate the total FERS basic annuity. 

Total FERS Basic Annuity: $4,279.64 

NOTE: The total FERS basic annuity is the same as the FERS 

basic annuity computed in Step 4, in this example, because the 

employee does not have a CSRS component. 

CSRS and FERS Handbook	 April, 1998 
82 Computation for Part-Time Employees	 FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example A: (Cont.) b. Compute the annual annuity, reduced for survivor election, 

following the procedures outlined in Chapter 50. 

Annual Annuity: $3,851.68 

NOTE: The reduction for age does not apply in this 

example. 

c. Compute the gross monthly annuity rate. 

Monthly Annuity: $320.00 

($3,851.68 ÷ 12 = $320.00) 

6.	 Compute the survivor annuity following the procedures outlined in 

Chapter 50. 

Survivor Monthly Rate = $178.00 

April, 1998	 CSRS and FERS Handbook 
YR - MO - DY 

Name: Chris Malone Date of Retirement: 94 12 31 

Date of Birth:

Age:

32 10 05 

62 02 26 

Computation for Part-Time Employees FERS 83 

Chapter 55 

Section 55C1.1-4 FERS Examples Example A: (Cont.) 

FERS PART-TIME ANNUITY COMPUTATION 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

51-11-14 54-8-12 Military 2 8 29 

79-8-12 80-8-11 Paid-Intermittent 

1040 Hrs Worked 

6 0 

83-11-3 94-12-31 Paid 11 1 28 

TOTAL CIVILIAN/MILITARY 14 4 27 

TOTAL SERVICE FOR COMPUTATION PURPOSES 14 4 

CSRS and FERS Handbook April, 1998 
84 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example A: (Cont.) 

FERS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of service creditable under FERS. Each change in tour of duty 

should be treated as a separate period of service. Periods of full-time and intermittent service should also be 

entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees who had 

part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier, in most cases, is 2080 for service performed before March 1, 1986, and 2087 for 

service performed on or after March 1, 1986. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction 

or a decimal that represents the ratio of part-time to full-time service. If the employing agency provides 

actual hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'51 11 14 '54 8 12 2 8 29 2.747222 2080 5715 40/40 5715 

'79* 8 12 '80 8 11 0 6 0 -­ -­ 1040 -­ 1040 

'83 11 3 '86 2 28 2 3 28 2.327778 2080 4842 24/40 2906 

'86 3 1 '89 1 2 2 10 2 2.838889 2087 5925 24/40 3555 

'89 1 3 '93 7 14 4 6 12 4.533333 2087 9462 32/40 7570 

'93 7 15 '94 12 31 1 5 16 1.461111 2087 3050 40/40 3050 

Totals-------­ 30,034 23,836

 PRORATION FACTOR (total column H ÷ total column F) = .79 ROUNDED TO NEAREST PERCENT 

*Intermittent - 1040 hours worked. 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 85 

Chapter 55 

Section 55C1.1-4 FERS Examples Example A: (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 

'92 1 1 '92 1 10 34,925 0 0 10 .027778 970.15 

'92 1 11 '93 1 9 35,972 0 11 29 .997222 35,872.07 

'93 1 10 '93 11 20 37,052 0 10 11 .863889 32,008.82 

'93 11 21 '94 1 8 39,285 0 1 18 .133333 5,237.99 

'94 1 9 '94 12 31 40,188 0 11 22 .977778 39,294.94 

TOTALS 3 0 0 ** 3.000000 113,383.97 

$ 113,383.97 ÷ 3 = $ 37,795 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 37,795.00 

Retirement Factor ( 14 ) yrs. ( 4 ) mos. (See section 50C1.1-1, Chart 6 or 

7) 

X .143333 

Basic Annuity Before Proration $ 5,417.27 

FERS Proration Factor X .79 

FERS Basic Annuity $ 4,279.64 

CSRS and FERS Handbook April, 1998 
86 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example A: (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 4,279.64 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior to 

10-1-82* + $ 

Total FERS Basic Annuity $ 4,279.64 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x 

Reduced Annuity $ 4,279.64 

2) Survivor Annuity: 

Base selected by retiree $ 4,279.64 (full or one-half) 

x .10 

Total reduction $ 427.96 

- $ 427.96 

Annual Annuity $ 3,851.68 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 320.00 

*For FERS transferees. (Applicable if FERS annuity includes a CSRS component.) 

SURVIVOR ANNUITY COMPUTATION 

Survivor Base Selected (full or one-half) $ 4,279.64 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 2,139.82 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next 

lower dollar) $ 178.00 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees	 FERS 87 

Chapter 55 

Section 55C1.1-4 FERS Examples 

Example B:	 FERS Employee With Part-Time Service, CSRS Component 

With Less Than 5 Years Service Before April 7, 1986 

Name: Jane Green 

Date of Retirement: 10-31-98 

Date of Birth: 1-5-36 

Age at Retirement: 62 years 9 months 26 days 

Civilian Service: 

9-10-59 to 4-29-60 Nondeduction 40 hrs/week 

6-27-83 to 1-19-91 Paid (CSRS) 24 hrs/week 

1-20-91 to 8-26-92 Paid (CSRS) 30 hrs/week 

6-24-93 to 9-18-93 Paid (CSRS) 30 hrs/week 

9-19-93* to 8-16-95 Paid (FERS) 30 hrs/week 

8-17-95 to 10-31-98 Paid (FERS) 32 hrs/week 

*Effective date of FERS election. 

Unused Sick Leave: Balance at Transfer - 556 hours 

Balance at Retirement - 450 hours 

Deposit for pre-October 1, 1982, 

Nondeduction Service: $810.00 

Survivor Benefits: Based on Full Annuity 

Salary Information:

Effective Date Full-Time Rate Actual Rate Paid 

1-8-95 $35,876.00 $26,907.00 (30/40) 

8-17-95 $35,876.00 $28,700.80 (32/40) 

1-7-96 $36,594.00 $29,275.20 

1-5-97 $37,405.00 $29,924.00 

1-4-98 $38,265.00 $30,612.00 

1.	 Compute the pre-April 7, 1986, creditable CSRS component service on 

the CSRS Part-time Computation Work Sheet following the procedures 

outlined in Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

CSRS and FERS Handbook	 April, 1998 
88 Computation for Part-Time Employees	 FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) NOTE 2: Add excess days to post-April 6, 1986, CSRS component 

service for computation purposes. 

Pre-April 7, 1986, CSRS
 

Creditable Service: 3 years 7 months (18 days)
 

2.	 Compute the post-April 6, 1986, creditable CSRS component service 

following the procedures outlined in Chapter 50. Include excess days 

for the pre-April 7, 1986, service. 

Post-April 6, 1986 Service: 6 years 7 months 15 days 

Pre-April 7, 1986 Excess Days: 18 days 

Total Post-April 6, 1986
 

Creditable Service: 6 years 8 months (3 days)
 

NOTE:	 Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, CSRS component high-3 average salary 

following the procedures outlined in Chapter 50. Use only actual rates 

paid. 

Pre-April 7, 1986, High-3 Average Salary: $29,823.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The high-3 

period is not limited to pre-April 7, 1986, service. 

4.	 Compute the CSRS component pre-April 7, 1986, basic annuity. 

a.	 Enter the high-3 average salary ($29,823.00). 

b.	 Enter the years and months of total pre-April 7, 1986, service for 

computation purposes (3 years 7 months). 

c.	 Compute the retirement factor for 3 years and 7 months service. 

Multiply 1.5% by the time factor from Chart 1 in Chapter 50, 

section 50C1.1-1, representing 3 years 7 months (3.583333). 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees	 FERS 89 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) Pre-April 7, 1986, Retirement Factor: .053750 

(.015 X 3.583333 = .053750) 

NOTE:	 The pre-April 7, 1986, retirement factor cannot be 

obtained from section 50C1.1-1, Chart 4, in this example, 

because the pre-April 7, 1986, creditable service is less 

than 5 years. 

d.	 Multiply the high-3 average salary ($29,823) by the retirement 

factor (.053750) to obtain the CSRS pre-April 7, 1986, basic 

annuity. 

CSRS Pre-April 7, 1986, Basic Annuity: $1,602.99 

($29,823 X .053750 = $1,602.99) 

5.	 Compute the proration factor for the CSRS post-April 6, 1986, basic 

annuity, based on post-April 6, 1986, creditable CSRS service, 

following the instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor: .64 

6.	 Compute the post-April 6, 1986, CSRS component high-3 average 

salary following the procedures outlined in Chapter 50. Use actual 

rates paid through April 6, 1986, and full-time salary rates, regardless 

of tour, from April 7, 1986, until retirement. 

Post-April 6, 1986, High-3 Average Salary: $37,279.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. Although the 

3-year period used to compute the post-April 6, 1986, 

average salary may be different from the 3-year period used 

to compute the pre-April 7, 1986, average salary, the 3-year 

period used to compute both average salaries, in this 

example, is the same. 

CSRS and FERS Handbook	 April, 1998 
90 Computation for Part-Time Employees	 FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) 7. Compute the CSRS component post-April 6, 1986, basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75, 2%) and total the results. 

Post-April 6, 1986, Retirement Factor: .113750 

(.015 X 1.416667 = .021250

 .0175 X 5 = .087500

 .02 X .250000 = .005000 

.113750) 

NOTE 1: All three tiers of the annuity formula are used to compute the 

post-April 6, 1986, retirement factor, in this example, 

because the amount of creditable pre-April 7, 1986, service is 

less than 5 years, and the total creditable CSRS service 

(10 years 3 months) is greater than 10 years. 

NOTE 2:	 Three months of the post-April 6, 1986, service is computed 

at the 2% tier of the annuity formula. Five years of the 

post-April 6, 1986, service is computed at the 1.75% tier. 

The balance of the post-April 6, 1986, service, 1 year and 5 

months, is computed at the 1.5% tier. The table in section 

55A2.1-1,H, outlines how to apply the post-April 6, 1986, 

service to the annuity formula. 

NOTE 3: The time factors for 1 year 5 months (1.416667), and 

3 months (.250000) were obtained from the 360 Day Factor 

Chart, Chart 1, provided in Chapter 50, section 50C1.1-1.A. 

b.	 Enter the post-April 6, 1986, average salary ($37,279), and 

multiply it by the post-April 6, 1986, retirement factor (.113750) 

to obtain the basic annuity before proration (round to the nearest 

penny). 

CSRS Post-April 6, 1986, Basic 

Annuity Before Proration: $4,240.49 

(.113750 X $37,279.00 = $4,240.49) 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees	 FERS 91 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) c.	 Enter the CSRS proration factor (.64) and multiply it by the basic 

annuity before proration ($4,240.49) to obtain the post-April 6, 

1986, annuity (round to the nearest penny). 

CSRS Post-April 6, 1986 

Basic annuity Benefit: $2,713.91 

(4,240.49 X .64 = $2,713.91) 

8. Compute the total CSRS component. 

a.	 Add the pre-April 7, 1986, basic annuity ($1,602.00) to the postApril 6, 1986, basic annuity ($2,713.91) to obtain the combined 

CSRS component basic annuity. 

CSRS Component Basic Annuity: $4,316.90 

b.	 Compute the annuity reduced for unpaid deposit for pre-October 1, 

1982, nondeduction service following the procedures outlined in 

Chapter 50. 

CSRS Component Annuity Reduced 

for Unpaid Deposit: $4,235.90 

NOTE 1:	 In this example, there is no reduction for retirement 

under age 55. 

NOTE 2:	 The annuity reduced for unpaid deposit equals the 

CSRS component that will be carried forward and 

added to the FERS component basic annuity, in Step 

13, to obtain the total FERS basic annuity. 

NOTE 3:	 The CSRS reduction for survivor annuity does not 

apply to the CSRS component. The survivor 

reduction, computed under FERS provisions, is 

applied in Step 13. 

CSRS and FERS Handbook	 April, 1998 
92 Computation for Part-Time Employees	 FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) 9. Compute the creditable FERS component service on the FERS Parttime Computation Worksheet following the procedures outlined in 

Chapter 50. 

Creditable FERS Service: 5 years 1 month (12 days) 

NOTE:	 Do not add excess days from the CSRS computation to the 

FERS component. 

10.	 Compute the FERS proration factor, based on creditable FERS 

service, following the instructions on the FERS Proration Factor 

Worksheet. 

FERS Proration Factor: .78 

11.	 Compute the FERS component high-3 average salary following the 

procedures outlined in Chapter 50. Use full-time salary rates 

only, regardless of the tour of duty. 

FERS High-3 Average Salary: $37,279.00 

NOTE:	 The FERS high-3 average salary, in this example, is the 

same as the post-April 6, 1986, CSRS component high-3 

average salary computed in Step 6. 

12. Compute the FERS component basic annuity. 

a.	 Enter the FERS high-3 average salary ($37,279.00). 

b.	 Enter the years and months of total FERS service (5 years 

1 month). 

c.	 Use the FERS 1 Percent Accrual Factor Chart (Chart 6, 

Chapter 50, section 50C1.1-1) to obtain the retirement factor 

for 5 years 1 month of service (.050833). 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 93 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example B: (Cont.) d.	 Multiply the high-3 average salary ($37,279.00) by the 

retirement factor (.050833) to obtain the FERS component 

annuity benefit before proration (round to the nearest penny). 

FERS Component Annuity 

Before Proration: $1,895.00 

e.	 Enter the FERS proration factor (.78) and multiply it by the 

FERS annuity before proration ($1,895.00) to obtain the 

FERS component basic annuity. 

FERS Component Basic Annuity: $1,478.10 

($1,895.00 X .78 = $1,478.10). 

13.	 Compute the total FERS basic annuity. 

a.	 Add the FERS component basic annuity from step 12 

($1,478.10) to the CSRS component annuity from Step 8 

($4,235.90) to obtain the total FERS basic annuity. 

Total FERS Basic Annuity: $5,714.60 

($1,478.10 + $4,235.90 = $5,714.00) 

b.	 Compute the annual annuity, reduced for survivor election, 

following the procedures outlined in Chapter 50. 

Annual Annuity: $5,142.60 

NOTE: In this example, there is no reduction for retirement 

before age 62 because Jane will attain age 62 before 

her annuity commences. 

c. Compute the gross monthly annuity rate. 

Monthly Annuity: $428.00 

($5,142.60 ÷ 12 = $428.00) 

14.	 Compute the survivor annuity following the procedures outlined in 

Chapter 50. 

Survivor Monthly Rate: $238.00 

CSRS and FERS Handbook	 April, 1998 
MO DY 

31 

01 05 

09 26 

YR - -

Name: Jane Green Date of Retirement: 98 - 10 -

Date of Birth: 36 - -

Age: 62 - -

94 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 Example B: (Cont.) 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

59-9-10 60-4-29 Nondeduction 0 7 20 

83-6-27 86-4-6 Paid 2 9 10 

TOTAL CIVILIAN/MILITARY 3 5 0 

UNUSED SICK LEAVE 0 2 18 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 3 7 18 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 3 7 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 95 

Chapter 55 

Section 55C1.1-4 Example B: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 92-8-26 Paid 6 4 20 

93-6-24 93-9-18 Paid 0 2 25 

TOTAL CIVILIAN/MILITARY 6 7 15 

EXCESS DAYS FROM PRE-4/7/86 CSRS SERVICE 18 

TOTAL POST-4/6/86 CREDITABLE SERVICE 6 8 3 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 6 8 

CSRS and FERS Handbook April, 1998 
 

96 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'95 11 1 '96 1 6 28,700.80 2 6 .183333 

'96 1 7 '97 1 4 29,275.20 11 28 .994444 29,112.55 

'97 1 5 '98 1 3 29,924.00 11 29 .997222 29,840.87 

'98 1 4 '98 10 31 30,612.00 9 27 .825000 25,254.90 

TOTALS 3 0 0 ** 2.999999 89,470.12 

$ 89,470.12 ÷ 3 = $ 29,823.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 29,823.00 

Retirement Factor ( 3 ) yrs. ( 7 ) mos. (See section 50C1.1-1, Chart 4*)

 .015 X 3.583333 = .053750 

X .053750 

Pre-4/7/86 Basic Annuity $ 1,602.99 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 97 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

CSRS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in 

tour of duty should be treated as a separate period of service. Periods of full-time and intermittent service 

should also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability 

retirees who had part-time service with the Department of Veterans Affairs, Veterans Health 

Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction 

or a decimal that represents the ratio of part-time to full-time service. If the employing agency provides 

actual hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '91 1 19 4 9 13 4.786111 2087 9989 24/40 5994 

'91 1 20 '92 8 26 1 7 7 1.602778 2087 3345 30/40 2509 

'93 6 24 '93 9 18 0 2 25 .236111 2087 493 30/40 370 

Totals-------­ 13,827 8,873 

PRORATION FACTOR (total column H ÷ total column F) = .64 ROUNDED TO NEAREST 

PERCENT 

CSRS and FERS Handbook April, 1998 
 

98 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'95 11 1 '96 1 6 35,876 0 2 6 .183333 6,577.25 

'96 1 7 '97 1 4 36,594 0 11 28 .994444 36,390.68 

'97 1 5 '98 1 3 37,405 0 11 29 .997222 37,301.09 

'98 1 4 '98 10 31 38,265 0 9 27 .825000 31,568.63 

TOTALS 3 0 0 ** 2.999999 111,837.65 

$ 111,837.65 ÷ 3 = $ 37,279.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1968 RETIREMENT FACTOR 

.015 X 1.416667 = 

Length of Service 

.0175 X 5 = + 

Length of Service 

.02 X .250000 = + 

Length of Service 

.021250 

.087500 

.005000 

Total .113750 

Post-4/6/86 High-3 Average Salary x $ 37,279.00 

Post-4/6/86 Basic Annuity Before Proration = $ 4,240.49 

CSRS Proration Factor x .64 

Post-4/6/86 Basic Annuity Benefit = $ 2,713.91 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 99 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 1,602.99 

Post-4/6/86 Basic Annuity + $ 2,713.91 

Total CSRS Basic Annuity $ 4,316.90 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x N/A 

Reduced Annuity $ 4,316.90 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) 

- $ 81.00 

Reduced Annuity * $ 4,235.90 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 x .025 = $ 

Plus amount over $3600 x .10 = 

Total Reduction = $ - N/A 

Annual Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ N/A 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

CSRS and FERS Handbook April, 1998 
YR - MO - DY 

Name: Jane Green (Cont.) Date of Retirement:

Date of Birth:

Age:

 - -

 - -

 62 - 09 - 26 

100 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

FERS PART-TIME ANNUITY COMPUTATION 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list

 noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

93-9-19 98-10-31 Paid 5 1 12 

TOTAL CIVILIAN/MILITARY 5 1 12 

TOTAL SERVICE FOR COMPUTATION PURPOSES 5 1 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 101 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

FERS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of service creditable under FERS. Each change in tour of duty 

should be treated as a separate period of service. Periods of full-time and intermittent service should also be 

entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees who had 

part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier, in most cases, is 2080 for service performed before March 1, 1986, and 2087 for 

service performed on or after March 1, 1986. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'93 9 19 '95 8 16 1 10 28 1.911111 2087 3,989 30/40 2,992 

'95 8 17 '98 10 31 3 2 14 3.205556 2087 6,690 32/40 5,352 

Totals-------­ 10,679 8,344 

PRORATION FACTOR (total column H ÷ total column F) = .78 ROUNDED TO 

NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
 

102 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 

'95 11 1 '96 1 6 35,876 0 2 6 .183333 6,577.25 

'96 1 7 '97 1 4 36,594 0 11 28 .994444 36,390.68 

'97 1 5 '98 1 3 37,405 0 11 29 .997222 37,301.09 

'98 1 4 '98 10 31 38,265 0 9 27 .825000 31,568.63 

TOTALS 3 0 0 **2.999999 111,837.65 

$ 111,837.65 ÷ 3 = $ 37,279.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 37,279.00 

Retirement Factor ( 5 ) yrs. ( 1 ) mos. (See section 50C1.1-1, Chart 6 or 7) 

X .0508333 

Basic Annuity Before Proration $ 1,895.00 

FERS Proration Factor X .78 

FERS Basic Annuity $ 1,478.10 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 103 

Chapter 55 

Section 55C1.1-4 FERS Examples Example B: (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 1,478.10 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior to 

10-1-82* 

+ $ 4,235.90 

Total FERS Basic Annuity $ 5,714.00 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x N/A 

Reduced Annuity $ 5,714.00 

2) Survivor Annuity: 

Base selected by retiree $ 5,714.00 (full or one-half) 

x .10 

Total reduction $ 571.40 

- $ 571.40 

Annual Annuity $ 5,142.60 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 428.00 

*For FERS transferees. (Applicable if FERS annuity includes a CSRS component.) 

SURVIVOR ANNUITY COMPUTATION 

Survivor Base Selected (full or one-half) $ 5,714.00 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 2,857.00 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next 

lower dollar) $ 238.00 

CSRS and FERS Handbook April, 1998 
104 Computation for Part-Time Employees FERS 

Chapter 55
 

blank page 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 105 

Chapter 55 

Section 55C1.1-4 FERS Examples 

Example C: FERS Transfer Employee With Part-Time Service in Both 

Components, Same Average Salary Period, 

Different Pre-April 7, 1986 Average Salary 

Name: Lisa Wilson 

Date of Retirement: 11-30-94 

Date of Birth: 9-17-32 

Age at Retirement: 62 years 2 months 14 days 

Civilian Service: 

2-14-78 to 7-26-86 Paid 20 hrs/week 

7-27-86 to 12-19-87 Paid 24 hrs/week 

12-20-87* to 11-18-89 Paid 24 hrs/week
 

11-19-89 to 3-13-93 Paid 28 hrs/week
 

3-14-93 to 11-30-94 Paid 32 hrs/week
 

*Effective date of FERS election. 

Unused Sick Leave:	 Date of transfer - 352 Hours 

Date of retirement - 298 Hours 

Survivor Benefits: Based on Full Annuity 

Salary Information: 

Effective Date Full-Time Rate Actual Rate Paid 

1-14-90 

1-13-91 

$24,906.00 

$25,930.00 

$17,434.20 (28/40) 

$18,151.00 

1-12-92 $26,967.00 $18,876.90

 1-10-93 $27,965.00 $19,575.50 

3-14-93 

1-9-94 

$27,965.00 

$28,889.00 

$22,372.00 (32/40) 

$23,047.20 

1.	 Compute the pre-April 7, 1986, creditable CSRS component service on 

the CSRS Part-time Computation Worksheet following the procedures 

outlined in Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

NOTE 2: Add excess days to post-April 6, 1986, creditable CSRS 

component service for computation purposes. 

Pre-April 7, 1986 CSRS
 

Creditable Service: 8 years 3 months (15 days)
 

CSRS and FERS Handbook	 April, 1998 
106	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) 2.	 Compute the post-April 6, 1986, creditable CSRS component service 

following the procedures outlined in Chapter 50. Include excess days 

from the pre-April 7, 1986, service. 

Post-April 6, 1986 Service: 1 year 8 months 13 days 

Pre-April 7, 1986 Excess Days: 15 days 

Total Post-April 6, 1986, Creditable Service: 

1 year 8 months (28 days) 

NOTE:	 Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, CSRS component high-3 average salary 

following the procedures outlined in Chapter 50. Use only actual rates 

paid. 

Pre-April 7, 1986 High-3 Average Salary = $21,089.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The high-3 

period is not limited to pre-April 7, 1986, service. 

4.	 Compute the CSRS component pre-April 7, 1986 basic annuity. 

a.	 Enter the high-3 average salary ($21,089.00). 

b. Enter the years and months of total pre-April 7, 1986 service for 

computations purposes (8 years 3 months). 

c.	 Use the CSRS General Formula Computation Chart (Chart 4) 

provided in section 50C1.1-1 to obtain the retirement factor for 

8 years 3 months service (.131875). 

d. Multiply the high-3 average salary ($21,089) by the retirement 

factor (.131875) to obtain the CSRS pre-April 7, 1986 basic annuity. 

CSRS Pre-April 7, 1986 Basic Annuity: $2,781.11 

($21,089 X .131875 = $2,781.11) 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 107 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) 5.	 Compute the proration factor for the CSRS post-April 6, 1986, basic 

annuity, based on post-April 6, 1986, creditable CSRS service, 

following the instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor: .58 

6.	 Compute the post-April 6, 1986, CSRS component high-3 average 

salary following the procedures outlined in Chapter 50. Use actual 

rates paid through April 6, 1986, and full-time salary rates, regardless 

of tour, from April 7, 1986, until retirement. 

Post-April 6, 1986 

High-3 Average Salary: $27,832.00 

NOTE:	 Use any 3 years of consecutive service in an employee's career 

may be used to determine the highest 3 years of pay. Although 

the 3-year period used to compute the post-April 6, 1986, 

average salary may be different from the 3-year period used to 

compute the pre-April 7, 1986, average salary, the 3-year period 

used to compute both average salaries, in this example, is the 

same. 

7.	 Compute the CSRS component post-April 6, 1986 basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75%, 2%) and total the results. 

Post-April 6, 1986, Retirement Factor: .029167 

(1.75% X 1.666667 = .029167) 

NOTE 1:	 Apply all of the post-April 6, 1986, CSRS service to the 

1.75% tier of the formula because the pre-April 7, 1986, 

CSRS service exceeds 5 years, and the total CSRS 

service is less than 10 years. The table in section 

55A2.1-1H outlines how to apply the post-April 6, 1986, 

service to the annuity formula. 

CSRS and FERS Handbook	 April, 1998 
108	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) NOTE 2:	 The time factor for 1 year and 8 months (1.666667) was 

obtained from the 360 Day Factor Chart, Chart 1, 

provided in Chapter 50, section 50C1.1-1A. 

b. Enter the post-April 6, 1986, average salary ($27,832), and multiply 

it by the post-April 6, 1986, retirement factor (.029167) to obtain 

the basic annuity before proration (round to the nearest penny). 

CSRS Post-April 6, 1986 Basic 

Annuity Before Proration: $811.78 

.029167 X 27832 = $811.78 

c.	 Enter the CSRS proration factor (.58) and multiply it by the basic 

annuity before proration ($811.78) to obtain the post-April 6, 1986, 

annuity (round to the nearest penny). 

CSRS Post-April 6, 1986 

Basic annuity Benefit: $470.83 

($811.78 X .58 = $470.83). 

8.	 Compute the total CSRS Component. 

Add the pre-April 7, 1986, basic annuity ($2,781.11) to the post-April 

6, 1986, basic annuity ($470.83) to obtain the combined CSRS 

component basic annuity. 

CSRS Combined Basic Annuity: $3,251.94 

($2,781.11 + $470.83 = $3,251.94) 

NOTE 1: In this example, there is no reduction for retirement under 

age 55 or unpaid deposit. Therefore, $3,251.94, will be 

carried forward and added to the FERS component basic 

annuity in Step 13, to obtain the total FERS basic annuity. 

NOTE 2: The CSRS reduction for survivor annuity does not apply to 

the CSRS component. The survivor reduction, computed 

under FERS provisions, is applied in Step 13. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 109 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) 9. Compute the creditable FERS component service on the FERS PartTime Computation Worksheet following the procedures outlined in 

Chapter 50. 

Creditable FERS Service: 6 years 11 months 11 days 

NOTE:	 Do not add excess days from the CSRS computation to the 

FERS component. 

10.	 Compute the FERS proration factor, based on creditable FERS 

service, following the instructions on the FERS Proration Factor 

Worksheet. 

FERS Proration Factor: .70 

11.	 Compute the FERS component high-3 average salary following the 

procedures outlined in Chapter 50. Use full-time salary rates only, 

regardless of the tour of duty. 

FERS High-3 Average Salary: $27,832.00 

NOTE:	 The FERS high-3 average salary, in this example, is the 

same as the post-April 6, 1986, CSRS component high-3 

average salary computed in Step 6. 

12. Compute the FERS component basic annuity. 

a.	 Enter the FERS high-3 average salary (27,832.00). 

b. Enter the years and months of total FERS service (6 years 11 

months). 

c.	 Use the FERS 1 Percent Accrual Factor Chart (Chart 6, Chapter 50, 

section 50C1.1-1) to obtain the retirement factor for 6 years 

11 months of service (.069167). 

CSRS and FERS Handbook	 April, 1998 
110	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) d. Multiply the high-3 average salary ($27,832) by the retirement factor 

(.069167) to obtain the FERS component annuity benefit before 

proration (round to the nearest penny). 

FERS Component Annuity 

Before Proration: $1,925.06 

($27,832 X .069167 = $1,925.06) 

e.	 Enter the FERS proration factor (.70) and multiply it by the FERS 

basic annuity before proration ($1,925.06) to obtain the FERS 

component basic annuity benefit. 

FERS Component 

Basic Annuity: $1,347.54 

($1,925.06 X .70 = $1,347.54) 

13. Compute the total FERS basic annuity. 

a.	 Add the FERS basic annuity from Step 12 ($1,347.54) to the CSRS 

basic annuity from step 8 ($3,251.94) to obtain the total FERS basic 

annuity. 

Total FERS Basic Annuity: $4,599.48 

($1,347.54 + $3,251.94 = $4,599.48) 

b. Compute the annual annuity, reduced for survivor election, 

following the procedures outlined in Chapter 50. 

Annual Annuity: $4,139.53 

NOTE:	 In this example, there is no reduction for retirement 

before age 62 because Lisa is over age 62. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 111 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example C: (Cont.) c.	 Compute the gross monthly annuity rate. 

Monthly Annuity: $344.00 

($4,139.53 ÷ 12 = $344.00) 

14.	 Compute the survivor annuity following the procedures outlined in 

Chapter 50. 

Survivor Monthly Rate = $191.00 

CSRS and FERS Handbook	 April, 1998 
YR - MO - DY 

Name: Lisa Wilson Date of Retirement: 94 - 11 - 30 

Date of Birth: 32 - 09 - 17 

Age: 62 - 02 - 14 

112 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 Example C: (Cont.) 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

78-2-14 86-4-6 Paid 8 1 23 

TOTAL CIVILIAN/MILITARY 8 1 23 

UNUSED SICK LEAVE 1 22 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 8 3 15 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 8 3 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 113 

Chapter 55 

Section 55C1.1-4 Example C: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 87-12-19 Paid 1 8 13 

TOTAL CIVILIAN/MILITARY 1 8 13 

EXCESS DAYS FROM PRE-4/7/86 CSRS SERVICE 15 

TOTAL POST-4/6/86 CREDITABLE SERVICE 1 8 28 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 1 8 

CSRS and FERS Handbook April, 1998 
 

114 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'91 12 1 '92 1 11 18,151.00 1 11 .113889 2,067.20 

'92 1 12 '93 1 9 18,876.90 11 28 .994444 18,772.02 

'93 1 10 '93 3 13 19,575.50 2 4 .177778 3,480.09 

'93 3 14 '94 1 8 22,372.00 9 25 .819444 18,332.60 

'94 1 9 '94 11 30 23,047.20 10 22 .894444 20,614.43 

TOTALS 3 0 0 ** 2.999999 63,266.34 

$ 63,266.34 ÷ 3 = $ 21,089.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 21,089.00 

Retirement Factor ( 8 ) yrs. ( 3 ) mos. (See section 50C1.1-1, Chart 4*) X .131875 

Pre-4/7/86 Basic Annuity $ 2,781.11 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 115 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

CSRS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in tour 

of duty should be treated as a separate period of service. Periods of full-time and intermittent service should 

also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees 

who had part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '86 7 26 0 3 20 .305556 2087 638 20/40 319 

'86 7 27 '87 12 19 1 4 3 1.397222 2087 2917 24/40 1751 

Totals-------­ 3,555 2,070 

PRORATION FACTOR (total column H ÷ total column F) = .58 ROUNDED TO 

NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
 

116 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'91 12 1 '92 1 11 25,930 0 1 11 .113889 2,953.14 

'92 1 12 '93 1 9 26,967 0 11 28 .994444 26,817.17 

'93 1 10 '94 1 8 27,965 0 11 29 .997222 27,887.31 

'94 1 9 '94 11 30 28,889 0 10 22 .894444 25,839.59 

TOTALS 3 0 0 ** 2.999999 83,497.21 

$ 83,497.21 ÷ 3 = $ 27,832.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1968 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X 1.666667 = + .02916 

Length of Service 

.02 X = + 

Length of Service 

Total .029167 

Post-4/6/86 High-3 Average Salary x $27,832.00 

Post-4/6/86 Basic Annuity Before Proration = $811.78 

CSRS Proration Factor x .58 

Post-4/6/86 Basic Annuity Benefit = $ 470.83 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 117 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 2,781.11 

Post-4/6/86 Basic Annuity + $ 470.83 

Total CSRS Basic Annuity $ 3,251.94 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x N/A 

Reduced Annuity $ 3,251.94 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) 

- N/A 

Reduced Annuity * $ 3,251.94 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 x .025 = $ 

Plus amount over $3600 x .10 = 

Total Reduction = $ -

Annual Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 

CSRS and FERS Handbook April, 1998 
YR - MO - DY 

Name: Lisa Wilson (Cont.) Date of Retirement: 

Date of Birth: 

Age: 62 - 02 - 14 

118 Computation for Part-Time Employees 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

FERS PART-TIME ANNUITY COMPUTATION 

FERS 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list 

noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

87-12-20 94-11-30 Paid 6 11 11 

TOTAL CIVILIAN/MILITARY 6 11 11 

TOTAL SERVICE FOR COMPUTATION PURPOSES 6 11 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 119 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

FERS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of service creditable under FERS. Each change in tour of duty 

should be treated as a separate period of service. Periods of full-time and intermittent service should also be 

entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees who had 

part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier, in most cases, is 2080 for service performed before March 1, 1986, and 2087 for 

service performed on or after March 1, 1986. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'87 12 20 '89 11 18 1 10 29 1.913889 2087 3995 24/40 2397 

'89 11 19 '93 3 13 3 3 25 3.319444 2087 6928 28/40 4850 

'93 3 14 '94 11 30 1 8 17 1.713889 2087 3577 32/40 2862 

Totals-------­ 14,500 10,109

 PRORATION FACTOR (total column H ÷ total column F) = .70 ROUNDED TO 

NEAREST PERCENT 

CSRS and FERS Handbook April, 1998 
120 Computation for Part-Time Employees FERS 

Chapter 55
 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 121 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 

'91 12 1 '92 1 11 25,930 0 1 11 .113889 2,953.14 

'92 1 12 '93 1 9 26,967 0 11 28 .994444 26,817.17 

'93 1 10 '94 1 8 27,965 0 11 29 .997222 27,887.31 

'94 1 9 '94 11 30 28,889 0 10 22 .894444 25,839.59 

TOTALS 3 0 0 ** 2.999999 83,497.21 

$ 83,497.21 ÷ 3 = $ 27,832.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 27,832.00 

Retirement Factor ( 6 ) yrs. ( 11 ) mos. (See section 50C1.1-1, Chart 6 

or 7) 

X .069167 

Basic Annuity Before Proration $ 1,925.06 

FERS Proration Factor X .70 

FERS Basic Annuity $ 1,347.54 

CSRS and FERS Handbook April, 1998 
122 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example C: (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 1,347.54 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior to 

10-1-82* 

+ $ 3,251.94 

Total FERS Basic Annuity $ 4,599.48 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x N/A 

Reduced Annuity $ 4,599.48 

2) Survivor Annuity: 

Base selected by retiree $ 4,599.48 (full or one-half) 

x .10 

Total reduction $ 459.95 

- 459.95 

Annual Annuity $ 4,139.53 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 344.00 

*For FERS transferees (applicable if FERS annuity includes a CSRS component). 

SURVIVOR ANNUITY COMPUTATION 

Survivor Base Selected (full or one-half) $ 4,599.48 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 2,299.74 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next 

lower dollar) $ 191.00 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 123 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: FERS Transfer Employee With Part-Time Service in CSRS 

Component Only, Same Average Salary Period, 

Same Average Salaries 

Name: Michelle Montgomery 

Date of Retirement: 07-31-95 

Date of Birth: 1-19-39 

Military Service: 5-12-58 to 5-11-60 

Civilian Service: 

8-18-65 to 7-24-88 Paid 40 hrs/week 

7-25-88 to 4-6-90 Paid 32 hrs/week 

3-15-92 to 8-14-92 Paid 40 hrs/week 

8-15-92* to 7-31-95 Paid 40 hrs/week 

*Effective date of FERS election. 

Unused Sick Leave:	 Date of transfer - 977 Hours 

Date of retirement - 1106 Hours 

Survivor Benefits: Elected No Survivor Annuity 

Salary Information: 

Effective Date Full-Time Rate Actual Rate Paid 

1-14-90 

3-15-92 

 1-10-93 

$28,525.00 

$31,214.00 

$32,155.00 

$22,820.00 (32/40) 

$31,214.00 (40/40)

$32,155.00 

1-9-94 $33,221.00 $33,221.00 

1-8-95 $34,349.00 $34,349.00 

1.	 Compute the pre-April 7, 1986, CSRS component service on the CSRS 

Part-time Computation Worksheet following the procedures outlined in 

Chapter 50. 

NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

NOTE 2: Add excess days to post-April 6, 1986, creditable CSRS 

service for computation purposes. 

Pre-April 7, 1986
 

Creditable CSRS Service: 23 years 1 month (8 days)
 

CSRS and FERS Handbook	 April, 1998 
124	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: (Cont.) 2.	 Compute the post-April 6, 1986, creditable CSRS component service 

following the procedures outlined in Chapter 50. Include excess days 

from the pre-April 7, 1986 service. 

Post-April 6, 1986 Service: 4 years 0 months 0 days 

Pre-April 7, 1986 Excess Days: 8 days 

Total Post-April 6, 1986
 

Creditable CSRS Service: 4 years 0 months (8 days)
 

NOTE: Drop excess days resulting after this step. 

3.	 Compute pre-April 7, 1986, CSRS component high-3 average salary 

following the procedures outlined in Chapter 50. Use only actual rates 

paid. 

Pre-April 7, 1986 High-3 Average Salary: $32,783.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The high-3 

period is not limited to pre-April 7, 1986 service. 

4.	 Compute the CSRS component pre-April 7, 1986 basic annuity. 

a.	 Enter the high-3 average salary ($32.783.00) 

b. Enter the years and months of total pre-April 7, 1986, service for 

computations purposes (23 years 1 month). 

c.	 Use the CSRS General Formula Computation Chart (Chart 4) 

provided in section 50C1.1-1 to obtain the retirement factor for 

23 years 1 month service (.424167). 

d. Multiply the high-3 average salary ($32,783) by the retirement factor 

(.424167) to obtain the CSRS pre-April 7, 1986 basic annuity. 

CSRS Pre-April 7, 1986 Basic Annuity: $13,905.47 

($32,783.00 X .424167 = $13,905.47) 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 125 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: (Cont.) 5.	 Compute the proration factor for the CSRS post-April 6, 1986 basic 

annuity, based on post-April 6, 1986, creditable service, following the 

instructions on the CSRS Proration Factor Worksheet. 

CSRS Proration Factor: .92 

6.	 Compute the post-April 6, 1986, CSRS component high-3 average 

salary following the procedures outlined in Chapter 50. Use actual 

rates paid through April 6, 1986, and full-time salary rates, regardless 

of tour, from April 7, 1986, until retirement. 

Post-April 6, 1986 High-3 Average Salary: $32,783.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. Although the 

3-year period used to compute the post-April 6, 1986, average 

salary may be different from the 3-year period used to 

compute the pre-April 7, 1986, average salary, the 3-year 

period used to compute both average salaries in this example 

is the same. 

7.	 Compute the CSRS component post-April 6, 1986 basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75%, 2%), and total the results. 

Post-April 6, 1986 Retirement Factor: .08 

(2% X 4 = .08) 

NOTE:	 All of the post-April 6, 1986, CSRS service is applied to 

the 2% tier of the formula because the pre-April 7, 

1986, CSRS service exceeds 10 years. 

CSRS and FERS Handbook	 April, 1998 
126	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: (Cont.) b. Enter the post-April 6, 1986, average salary ($32,783.00), and 

multiply it by the post-April 6, 1986, retirement factor (.08) to 

obtain the basic annuity before proration (round to the nearest 

penny). 

CSRS Post-April 6, 1986 Basic 

Annuity Before Proration: $2,622.64 

(.08 X $32,783 = $2,622.64) 

c.	 Enter the CSRS proration factor (.92) and multiply it by the basic 

annuity before proration ($2,622.64) to obtain the post-April 6, 

1986, annuity (round to the nearest penny). 

CSRS Post-April 6, 1986 

Basic Annuity Benefit: $2,412.83 

$2,622.64 X .92 = $2,412.83 

8.	 Compute the total CSRS Component. 

Add the pre-April 7, 1986, basic annuity ($13,905.47) to the post-April 

6, 1986, basic annuity ($2,412.83) to obtain the combined CSRS 

component basic annuity. 

CSRS Combined Basic Annuity: $16,318.30 

$13,905.47 + $2,412.83 = $16,318.30 

NOTE:	 In this example, there is no reduction for retirement under age 

55 or unpaid deposit. Therefore, $16,318.30 will be carried 

forward and added to the FERS component basic annuity in 

Step 12, to obtain the total FERS basic annuity. 

9.	 Compute the creditable FERS component service on the FERS PartTime Computation Worksheet, following the procedures outlined in 

Chapter 50. 

Creditable FERS Service: 3 years 4 months 16 days 

NOTE:	 Do not add excess days from the CSRS computation to the 

FERS component. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 127 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: (Cont.) 10. Compute the FERS high-3 average salary following the procedures 

outlined in Chapter 50. Use full-time salary rates only, regardless 

of the tour of duty. 

FERS High-3 Average Salary = $32,783.00 

NOTE: The FERS high-3 average salary, in this example, is the 

same as the CSRS component high-3 average salary 

computed in Steps 3 and 6. 

11. Compute the FERS component basic annuity. 

a. Enter the FERS high-3 average salary ($32,783.00). 

b. Enter the years and months of total FERS service (3 years 

4 months). 

c.	 Use the FERS 1 Percent Accrual Factor Chart (Chart 6, Chapter 50, 

section 50C1.1-1) to obtain the retirement factor for 3 years 

4 months of service (.033333). 

d. Multiply the high-3 average salary ($32,783) by the retirement factor 

(.033333) to obtain the FERS component annuity benefit (round to 

the nearest penny). 

FERS Component 

Annuity Benefit: $1,092.76 

($32,783 X .033333 = $1,092.76) 

NOTE:	 Do not prorate the FERS component annuity, in this 

example, because all the service performed under FERS 

was full-time. 

CSRS and FERS Handbook	 April, 1998 
128	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example D: (Cont.) 12. Compute the total FERS basic annuity amount. 

a.	 Add the FERS basic annuity ($1,092.76, computed in Step 11) to the 

CSRS basic annuity ($16,318.30, computed in Step 8) to obtain the 

total FERS basic annuity. 

Total FERS Basic Annuity: $17,411.06 

($1,092.76 + $16,318.30 = $17,411.06) 

b. Compute the gross monthly annuity rate. 

Monthly Annuity: $1,450.00 

($17,411.06 ÷ 12 = $1,450.00) 

NOTE:	 There is no reduction for retirement before age 62, in 

this example, because Michelle had performed more than 

30 years of service. There also is not a reduction for 

survivor annuity because Michelle did not elect a 

survivor benefit. 

April, 1998	 CSRS and FERS Handbook 
YR - MO - DY 

Name: Michelle Montgomery Date of Retirement:

Date of Birth:

Age:

 95 - 07 - 31 

 39 - 01 - 19 

 56 - 06 - 12 

Computation for Part-Time Employees FERS 129 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

CSRS PART-TIME COMPUTATION 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

58-5-12 60-5-11 Military 2 0 0 

65-8-18 86-4-6 Paid 20 7 19 

TOTAL CIVILIAN/MILITARY 22 7 19 

UNUSED SICK LEAVE 5 19 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 23 1 8 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 23 1 

CSRS and FERS Handbook April, 1998 
130 Computation for Part-Time Employees FERS 

Chapter 55
 

blank page 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 131 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN 

G CSRS 

GT CSRS COMPONENT OF FERS

TRANSFEREE 

A B C D 

(Do not list 

noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 90-4-6 Paid 4 0 0 

TOTAL CIVILIAN/MILITARY 4 0 0 

EXCESS DAYS FROM PRE-4/7/86 SERVICE 8 

TOTAL POST-4/6/86 CREDITABLE SERVICE 4 0 8 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 4 0 

CSRS and FERS Handbook April, 1998 
 

132 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 HIGH-3 AVERAGE SALARY* 

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 

'92 8 1 '93 1 9 31,214 5 9 .441667 13,786.19 

'93 1 10 '94 1 8 32,155 11 29 .997222 32,065.67 

'94 1 9 '95 1 7 33,221 11 29 .997222 33,128.71 

'95 1 8 '95 7 31 34,349 6 23 .563889 19,369.02 

TOTALS 3 0 0 ** 3.000000 98,349.59 

$ 98,349.59 ÷ 3 = $ 32,783.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 32,783.00 

Retirement Factor ( 23 ) yrs. ( 1 ) mos. (See section 50C1.1-1, Chart 4*) X .424167 

Pre-4/7/86 Basic Annuity $ 13,905.47 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 133 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

CSRS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of creditable service on or after April 7, 1986. Each change in tour 

of duty should be treated as a separate period of service. Periods of full-time and intermittent service should 

also be entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees 

who had part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier--2087 in most cases. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'86 4 7 '88 7 24 2 3 18 2.300000 2087 4801 40/40 4801 

'88 7 25 '90 4 6 1 8 12 1.700000 2087 3548 32/40 2839 

Totals-------­ 8,349 7,640 

PRORATION FACTOR (total column H ÷ total column F) = .92 ROUNDED TO NEAREST 

PERCENT 

CSRS and FERS Handbook April, 1998 
 

134 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'92 8 1 '93 1 9 31,214 5 9 .441667 13,786.19 

'93 1 10 '94 1 8 32,155 11 29 .997222 32,065.67 

'94 1 9 '95 1 7 33,221 11 29 .997222 33,128.71 

'95 1 8 '95 7 31 34,349 6 23 .563889 19,369.02 

TOTALS 3 0 0 ** 3.000000 98,349.59 

$ 98,349.59 ÷ 3 = $ 32,783.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1968 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X = + 

Length of Service 

.02 X 4 = + .08 

Length of Service 

Total .08 

Post-4/6/86 High-3 Average Salary x $32,783.00 

Post-4/6/86 Basic Annuity Before Proration = $ 2,622.64 

CSRS Proration Factor x .92 

Post-4/6/86 Basic Annuity Benefit = $ 2,412.83 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 135 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 13,905.47 

Post-4/6/86 Basic Annuity + $ 2,412.83 

Total CSRS Basic Annuity $ 16,318.30 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x N/A 

Reduced Annuity $ 16,318.30* 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) - N/A 

Reduced Annuity $ N/A 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 x .025 = $ 

Plus amount over $3600 x .10 = 

Total Reduction = $ - N/A 

Annual Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ N/A 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

CSRS and FERS Handbook April, 1998 
136 Computation for Part-Time Employees FERS 

Chapter 55
 

blank page 

April, 1998 CSRS and FERS Handbook 
YR - MO - DY 

Name: Michelle Montgomery (Cont.) Date of Retirement: 

Date of Birth: 

Age: 56 - 06 - 12 

Computation for Part-Time Employees FERS 137 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

FERS PART-TIME ANNUITY COMPUTATION 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

92-3-15 92-8-14 Offset Service 0 5 0 

92-8-15 95-7-31 FERS Paid 2 11 16 

TOTAL CIVILIAN/MILITARY 3 4 16 

TOTAL SERVICE FOR COMPUTATION PURPOSES 3 4 

CSRS and FERS Handbook April, 1998 
 

138 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D: (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 

'92 8 1 '93 1 9 31,214 5 9 .441667 13,786.19 

'93 1 10 '94 1 8 32,155 11 29 .997222 32,065.67 

'94 1 9 '95 1 7 33,221 11 29 .997222 33,128.71 

'95 1 8 '95 7 31 34,349 6 23 .563889 19,369.02 

TOTALS 3 0 0 ** 3.000000 98,349.59 

$ 98,349.59 ÷ 3 = $ 32,783.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 32,783.00 

Retirement Factor ( 3 ) yrs. ( 4 ) mos. (See section 50C1.1-1, Chart 6 or 7) X .033333 

Basic Annuity Before Proration $ 1,092.76 

FERS Proration Factor X N/A 

FERS Basic Annuity $ 1,092.76 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 139 

Chapter 55 

Section 55C1.1-4 FERS Examples Example D (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 1,092.76 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior to 

10-1-82* + $ 16,318.30 

Total FERS Basic Annuity $ 17,411.06 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x N/A 

Reduced Annuity $ 17,411.06 

2) Survivor Annuity: 

Base selected by retiree $ (full or one-half) 

x .10 

Total reduction $ 

- N/A 

Annual Annuity $ 17,411.06 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,450.00 

*For FERS Transferees (applicable if FERS annuity includes a CSRS component). 

SURVIVOR ANNUITY COMPUTATION 

Survivor Base Selected (full or one-half) $ N/A 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ N/A 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next 

lower dollar) $ N/A 

CSRS and FERS Handbook April, 1998 
140	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: FERS Transfer Employee With Part-Time Service in FERS 

Component Only, Different Average Salary Periods, 

Different Average Salaries 

Name: Brian Evans 

Date of Retirement: 7-31-95 

Date of Birth: 1-19-39 

Age at Retirement: 56 years 6 months 12 days 

Military Service: 5-12-58 to 5-11-60 

Civilian Service: 

8-18-65 to 4-6-90 Paid 40 hrs/week 

3-15-92 to 8-14-92 Paid 32 hrs/week 

8-15-92* to 7-31-95 Paid 32 hrs/week 

*Effective date of FERS election. 

Unused Sick Leave: Date of transfer - 977 Hours 

Date of retirement - 1106 Hours 

Survivor Benefits: Elected No Survivor Annuity 

Salary Information: 

Effective Date Full-Time Rate Actual Rate Paid 

1-4-87 $26,429.00 $26,429.00 (40/40) 

1-3-88 $27,005.00 $27,005.00 

1-1-89 $27,698.00 $27,698.00 

1-14-90 $28,525.00 $28,525.00 

3-15-92 $31,214.00 $24,971.20 (32/40)

 1-10-93 $32,155.00 $25,724.00 

1-9-94 $33,221.00 $26,576.80 

1-8-95 $34,349.00 $27,479.20 

1.	 Compute the pre-April 7, 1986, component service on the CSRS PartTime Computation Worksheet following the procedures outlined in 

Chapter 50. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 141 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: (Cont.) NOTE 1: Apply unused sick leave credit to pre-April 7, 1986, 

creditable service. 

NOTE 2: Add excess days to post-April 6, 1986 creditable CSRS 

service for computation purposes. 

Pre-April 7, 1986 Creditable
 

CSRS Service: 23 years 1 month (8 days)
 

2.	 Compute the post-April 6, 1986, creditable CSRS component service 

following the procedures outlined in Chapter 50. Include excess days 

from the pre-April 7, 1986, service. 

Post-April 6, 1986 Service: 4 years 0 months 0 days 

Pre-April 7, 1986 Excess Days: 8 days 

Total Post-April 6, 1986
 

Creditable CSRS Service: 4 years 0 months (8 days)
 

NOTE: Drop excess days resulting after this step. 

3.	 Compute the pre-April 7, 1986, CSRS component high-3 average salary 

following the procedures outlined in Chapter 50. Consider only actual 

rates paid. 

Pre-April 7, 1986, High-3 Average Salary = $27,219.00 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. The high-3 

period is not limited to pre-April 7, 1986, service. In this 

example, the high-3 period occurred during Brian's full-time 

service. 

4. Compute the CSRS pre-April 7, 1986, basic annuity. 

a.	 Enter the high-3 average salary ($27,219.00). 

b. Enter the years and months of total pre-April 7, 1986, service for 

computations purposes (23 years 1 month). 

CSRS and FERS Handbook	 April, 1998 
142	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: (Cont.) c.	 Use the CSRS General Formula Computation Chart (Chart 4) 

provided in section 50C1.1-1 to obtain the retirement factor for 

23 years 1 month service (.424167). 

d. Multiply the high-3 average salary ($27,219.00) by the retirement 

factor (.424167) to obtain the CSRS pre-April 7, 1986, basic 

annuity. 

CSRS Pre-April 7, 1986 Basic Annuity: $11,545.40 

($27,219.00 X .424167 = $11,545.40) 

5.	 Compute the post-April 6, 1986, CSRS component high-3 average 

salary following the procedures outlined in Chapter 50. Use actual 

rates paid through April 6, 1986, and full-time salary rates, regardless 

of tour, from April 7, 1986, until retirement. 

Post-April 6, 1986 High-3 Average Salary = $32,783.00. 

NOTE:	 Use any 3 years of consecutive service in an employee's 

career to determine the highest 3 years of pay. In this 

example, the 3-year period used to compute this average 

salary is different from the 3-year period used to compute the 

pre-April 7, 1986 average salary. 

6. Compute the CSRS post-April 6, 1986 basic annuity. 

a.	 Determine the post-April 6, 1986, retirement factor. Apply the 

post-April 6, 1986, service to the appropriate tier of the annuity 

formula (1.5%, 1.75%, 2%), and total the results. 

Post-April 6, 1986 Retirement Factor: .08 

(2% X 4 = .08) 

NOTE:	 All of the post-April 6, 1986, CSRS service will be 

applied to the 2% tier of the formula because the preApril 7, 1986, CSRS service exceeds 10 years. 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 143 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: (Cont.) b. Enter the post-April 6, 1986, average salary ($32,783), and multiply 

it by the post-April 6, 1986, retirement factor (.08) to obtain the 

post-April 6, 1986, basic annuity before proration (round to the 

nearest penny). 

CSRS Post-April 6, 1986 

Basic Annuity: $2,622.64 

(.08 X 32,783 = $2,622.64) 

NOTE:	 The CSRS component post-April 6, 1986, annuity will 

not be prorated, in this example, because all the service 

performed under CSRS was full-time. 

7.	 Compute the total CSRS Component. 

Add the pre-April 7, 1986, basic annuity ($11,545.40) to the post-April 

6, 1986, basic annuity ($2,622.64) to obtain the combined CSRS 

component basic annuity. 

CSRS Combined Basic Annuity: $14,168.04 

($11,545.40 + $2,622.64 = $14, 168.04) 

NOTE:	 In this example, there is no reduction for retirement under age 

55 or unpaid deposit. Carry $14,168.04 forward to the FERS 

component to obtain the total FERS basic annuity. 

8.	 Compute the creditable FERS component service on the FERS PartTime Computation Worksheet, following the procedures outlined in 

Chapter 50. 

Creditable FERS Service: 3 years 4 months 16 days 

NOTE:	 Do not add excess days from the CSRS computation to the 

FERS component. 

CSRS and FERS Handbook	 April, 1998 
144	 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: (Cont.) 9. Compute the FERS proration factor, based on creditable FERS service, 

following the instructions on the FERS Proration Factor Worksheet. 

FERS Proration Factor: .80 

10.	 Compute the FERS component high-3 average salary following the 

procedures outlined in Chapter 50. 

Use full-time salary rates only, regardless of the tour of duty. 

FERS High-3 Average Salary: $32,783.00 

NOTE:	 The FERS high-3 average salary, in this example, is the same 

as the post-April 6, 1986, CSRS component high-3 average 

salary computed in Step 5. 

11. Compute the FERS component basic annuity. 

a. Enter the FERS high-3 average salary ($32,783.00). 

b. Enter the years and months of total FERS service (3 years 

4 months). 

c.	 Use the FERS 1 Percent Accrual Factor Chart (Chart 6, 

Chapter 50, section 50C1.1-1) to obtain the retirement factor for 

3 years, 4 months of service (.033333). 

d. Multiply the high-3 average salary ($32,783) by the retirement factor 

(.033333) to obtain the FERS component annuity benefit before 

proration (round to the nearest penny). 

FERS Component Annuity 

Before Proration: $1,092.76 

($32,783 X .033333 = $1,092.76) 

April, 1998	 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 145 

Chapter 55 

Section 55C1.1-4 FERS Examples (Cont.) 

Example E: (Cont.) e.	 Enter the FERS proration factor (.80), and multiply it by the 

FERS annuity before proration ($1,092.76) to obtain the FERS 

component basic annuity. 

FERS Component Basic Annuity: $874.21 

($1,092.76 X .80 = $874.21) 

12. Compute the total basic annuity amount payable. 

a.	 Add the FERS basic annuity ($874.21, computed in Step 11) to 

the CSRS basic annuity ($14,168.04, computed in Step 7) to 

obtain the total FERS basic annuity. 

Total FERS Basic Annuity: $15,042.25 

($874.21 + $14,168.04 = $15,042.25) 

b. Compute the gross monthly annuity rate. 

Monthly Annuity: $1,253.00 

($15,042.25 ÷ 12 = $1,253.00) 

NOTE:	 There is no reduction for retirement before age 62, in 

this example, because Brian had performed more than 

30 years of service. There also is not a reduction for 

survivor annuity because Brian did not elect a survivor 

benefit. 

CSRS and FERS Handbook	 April, 1998 
YR - MO - DY 

Name: Brian Evans Date of Retirement: 95 - 07 - 31 

Date of Birth:

Age:

 39 - 01 - 19 

 56 - 06 - 12 

146 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 Example E: (Cont.) 

CSRS PART-TIME ANNUITY COMPUTATION 

TYPES OF SERVICE SHOWN
 

G CSRS 

GT CSRS COMPONENT OF FERS 

TRANSFEREE 

COMPUTATION OF PRE-APRIL 7, 1986 CSRS SERVICE CREDIT
 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

58-5-12 60-5-11 Military 2 0 0 

65-8-18 86-4-6 Paid 20 7 19 

TOTAL CIVILIAN/MILITARY 22 7 19 

UNUSED SICK LEAVE 5 19 

TOTAL PRE-4/7/86 CREDITABLE SERVICE 23 1 8 

TOTAL PRE-4/7/86 SERVICE FOR COMPUTATION PURPOSES 23 1 

April, 1998 CSRS and FERS Handbook 
Computation for Part-Time Employees FERS 147 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.)
 

COMPUTATION OF POST-APRIL 6, 1986 CSRS SERVICE CREDIT
 

TYPES OF SERVICE SHOWN
 

G CSRS 

GT CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

86-4-7 90-4-6 Paid 4 0 0 

TOTAL CIVILIAN/MILITARY 4 0 0 

EXCESS DAYS FROM PRE-4/7/86 SERVICE 8 

TOTAL POST-4/6/86 CREDITABLE SERVICE 4 0 8 

TOTAL POST-4/6/86 SERVICE FOR COMPUTATION PURPOSES 4 0 

CSRS and FERS Handbook April, 1998 
 

148 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION 

PRE-APRIL 7, 1986 AVERAGE SALARY* 

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 

'87 4 7 '88 1 2 26,429 8 26 .738889 19,528.10 

'88 1 3 '88 12 31 27,005 11 28 .994444 26,854.96 

'89 1 1 '90 1 13 27,698 1 0 13 1.036111 28,698.20 

'90 1 14 '90 4 6 28,525 2 23 .230556 6,576.61 

TOTALS 3 0 0 ** 3.000000 81,657.87 

$ 81,657.87 ÷ 3 = $ 27,219.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

PRE-APRIL 7, 1986 BASIC ANNUITY COMPUTATION
 

High-3 Average Salary $ 27,219.00 

Retirement Factor ( 22 ) yrs. ( 1 ) mos. (See section 50C1.1-1, Chart 4*) 

X .424167 

Pre-4/7/86 Basic Annuity $ 11,545.40 

*To determine the retirement factor when pre-April 7, 1986, service is less than 5 years, multiply 1.5 

percent by the time factor for pre-April 7, 1986, service (see section 50C1.1-1, Chart 1). 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 149 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

POST-APRIL 6, 1986 BASIC ANNUITY COMPUTATION 

POST-APRIL 6, 1986 AVERAGE SALARY* 

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 

'92 8 1 '93 1 9 31,214 5 9 .441667 13,786.19 

'93 1 10 '94 1 8 32,155 11 29 .997222 32,065.67 

'94 1 9 '95 1 7 33,221 11 29 .997222 33,128.71 

'95 1 8 '95 7 31 34,349 6 23 .563889 19,369.02 

TOTALS 3 0 0 ** 3.000000 98,349.59 

$ 98,349.59 ÷ 3 = $ 32,783.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

POST-APRIL 6, 1986 BASIC ANNUITY BENEFIT
 

POST-APRIL 6, 1968 RETIREMENT FACTOR 

.015 X = 

Length of Service 

.0175 X = + 

Length of Service 

.02 X 4 = + .08 

Length of Service 

Total .08 

Post-4/6/86 High-3 Average Salary x $ 32,783.00 

Post-4/6/86 Basic Annuity Before Proration = $ 2,622.64 

CSRS Proration Factor x N/A 

Post-4/6/86 Basic Annuity Benefit = $ 2,622.64 

CSRS and FERS Handbook April, 1998 
 

150 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

COMPUTATION OF CSRS TOTAL BASIC ANNUITY 

Pre-4/7/86 Basic Annuity $ 11,545.40 

Post-4/6/86 Basic Annuity + $ 2,622.64 

Total CSRS Basic Annuity $ 14,168.04 

Reductions are made for: 

1) Under age 55 (See section 50C1.1-1, Chart 5) x N/A 

Reduced Annuity $ 14,168.04 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) -

Reduced Annuity * $ 14,168.04 

3) Survivor Annuity: 

Base selected by retiree $ 

Amount up to $3600 x .025 = $ 

Plus amount over $3600 x .10 = 

Total Reduction = $ - N/A 

Annual Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

*CSRS component for FERS transferee. 

SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ N/A 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ N/A 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ N/A 

April, 1998 CSRS and FERS Handbook 
YR - MO - DY 

Name: Brian Evans (Cont.) Date of Retirement: 

Date of Birth: 

Age: 56 - 06 - 12 

Computation for Part-Time Employees FERS 151 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

FERS PART-TIME ANNUITY COMPUTATION 

COMPUTATION OF FERS SERVICE CREDIT 

A B C D 

(Do not list

 noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

92-3-15 92-8-14 Offset Service 0 5 0 

92-8-15 95-7-31 Paid 2 11 16 

TOTAL CIVILIAN/MILITARY 3 4 16 

TOTAL SERVICE FOR COMPUTATION PURPOSES 3 4 

CSRS and FERS Handbook April, 1998 
152 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

FERS PRORATION FACTOR WORKSHEET 

Columns 

A, B: Beginning and ending dates of all periods of service creditable under FERS. Each change in tour of duty 

should be treated as a separate period of service. Periods of full-time and intermittent service should also be 

entered separately. (See section 55A3.1-2 for special procedures that apply to nondisability retirees who had 

part-time service with the Department of Veterans Affairs, Veterans Health Administration.) 

C: Total calendar time in years, months, and days for each period of service (or tour). 

D: Time factor for each period. Use the 360 Day Factor Chart, Chart 1, in Chapter 50, section 50C1.1-1. 

E: The yearly multiplier, in most cases, is 2080 for service performed before March 1, 1986 and 2087 for service 

performed on or after March 1, 1986. 

F: The product of D x E (round up). This represents the equivalent full-time hours for the period, that is, the 

number of hours that would have been worked if the tour of duty had been full-time. 

G: The employee's tour of duty. Enter the tour as described on the employee's service record--either a fraction or 

a decimal that represents the ratio of part-time to full-time service. If the employing agency provides actual 

hours worked during part-time service or for intermittent service, skip this step, and enter the hours in 

column H. 

H: The product of F and G (round up). 

A 

From 

B 

To 

C 

Total Time 

D 

Time Factor 

E 

Multiplier 

F 

Full-Time Hrs 

(DxE) 

G 

Tour 

H 

Hours Worked 

(FxG) 

Yr Mo Day Yr Mo Day Yrs Mos Days 

'92 3 15 '95 7 31 3 4 16 3.377778 2087 7,050 32/40 5,640 

Totals-------­ 7,050 5,640 

PRORATION FACTOR (total column H ÷ total column F) = .80 ROUNDED TO NEAREST 

PERCENT 

April, 1998 CSRS and FERS Handbook 
 

Computation for Part-Time Employees FERS 153 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

FERS PART-TIME BASIC ANNUITY 

HIGH-3 AVERAGE SALARY* 

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 

'92 8 1 '93 1 9 31,214 5 9 .441667 13,786.19 

'93 1 10 '94 1 8 32,155 11 29 .997222 32,065.67 

'94 1 9 '95 1 7 33,221 11 29 .997222 33,128.71 

'95 1 8 '95 7 31 34,349 6 23 .563889 19,369.02 

TOTALS 3 0 0 **3.000000 98,349.59 

$ 98,349.59 ÷ 3 = $ 32,783.00 

Total Salary Earned High-3 Average Salary 

* High-3 period is usually the last 3 years, but see section 50A2.1-4. 

** Factors should total 3, but may be slightly more or less because of rounding. 

FERS BASIC ANNUITY BENEFIT
 

High-3 Average Salary $ 32,783.00 

Retirement Factor ( 3 ) yrs. ( 4 ) mos. (See section 50C1.1-1, Chart 6 or 7) 

X .033333 

Basic Annuity Before Proration $ 1,092.76 

FERS Proration Factor X .80 

FERS Basic Annuity $ 874.21 

CSRS and FERS Handbook April, 1998 
154 Computation for Part-Time Employees FERS 

Chapter 55 

Section 55C1.1-4 FERS Examples Example E: (Cont.) 

COMPUTATION OF FERS MONTHLY ANNUITY 

FERS Basic Annuity $ 874.21 

CSRS Annuity After Reduction Made for Non-Deposit for Service Prior to 

10-1-82* 

+ $ 14,168.04 

Total FERS Basic Annuity $ 15,042.25 

Reductions are made for: 

1) Under age 62 (not 60/20 or 55/30) (See section 50C1.1-1, Chart 8) x N/A 

Reduced Annuity $ 15,042.25 

2) Survivor Annuity: 

Base selected by retiree $ (full or one-half) 

x .10 

Total reduction $ 

- N/A 

Annual Annuity $ 15,042.25 

MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,253.00 

SURVIVOR ANNUITY COMPUTATION
 

Survivor Base Selected (full or one-half) $ N/A 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ N/A 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower 

dollar) $ N/A 

April, 1998 CSRS and FERS Handbook