The Federal Employee Retirement System (FERS) is a comprehensive retirement plan offering a lifetime income stream to eligible federal employees upon retirement. Established for federal employees hired on or after January 1, 1984, FERS encourages long-term service by providing a reliable annuity as a retirement incentive. Contributions to the system come from three sources: the employee, their agency, and the federal government. If an employee leaves federal service before qualifying for retirement benefits, they can receive a refund of their contributions with interest. However, the matching contributions from the agency and federal government are forfeited.
Unlike the Thrift Savings Plan (TSP), a defined contribution plan for federal employees, participation in the Federal Employee Retirement System (FERS) requires mandatory contributions from employees. For those hired before 2013, 0.8% of their salary is contributed to FERS after taxes are deducted—unlike traditional TSP contributions, which are optional and made pre-tax. Employees hired in 2013 (classified as FERS-RAE) contribute 3.3% of their salary, while those hired from 2014 onward (FERS-FRAE) contribute 4.4%. The matching contributions from agencies and the federal government vary based on job title and agency.
FERS replaced the Civil Service Retirement System (CSRS), a public pension plan established in 1920, modernizing federal retirement benefits.
Use the following calculation to figure out your pension:
Base calculation
Enhanced Calculation
With 20 years of service or more and retiring at the age of 62 or later
The "high-three" refers to the average salary from your highest-paid 36 consecutive months, typically during the final three years of federal service. However, these months don’t have to be the last three years of your career. This average is then multiplied by your total years of service and either 1% or 1.1% to calculate your gross annual pension. (Keep in mind that the 1.1% formula, available under certain conditions, may seem like a small increase, but the 10% boost can significantly impact your retirement income.)
To qualify for an immediate FERS annuity, you must meet specific age and service requirements. For a full, unreduced pension, the criteria are:
The MRA, which ranges between 55 and 57 depending on your birth year, is a critical milestone to understand. Additionally, those who reach their MRA with at least 10 years of service may opt for a deferred retirement, though this comes with reduced benefits.
The "years of service" used in the pension calculation refers to the total creditable service time, calculated down to the month. This detailed computation is one reason why retiring at the end of a calendar year or month is often considered optimal. Note also the 10% pension boost (via the 1.1% formula) for retirees age 62 or older, which can substantially enhance retirement income.
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All content presented on this website is for informational purposes only and are not tailored to the specific circumstances or goals of any individual. They are not intended to serve as, and should not be relied upon as, personal investment advice or as a solicitation of services from John Mashburn.
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