Credit for Military Service Under Civilian
Federal Employee Retirement Systems
Katelin P. Isaacs
Analyst in Income Security
December 20, 2012
Congressional Research Service
7-5700
www.crs.gov
R40428
CRS Report for Congress
Pr
epared for Members and Committees of Congress
Credit for Military Service Under Civilian Federal Employee Retirement Systems
Summary
Federal employees with permanent appointments earn pension benefits under one of two
retirement plans. Employees hired after 1983 participate in the Federal Employees’ Retirement
System (FERS). Employees hired before 1984 participate in the Civil Service Retirement System
(CSRS) unless they elected to transfer to the FERS during open seasons held in 1987 and 1998.
When Congress established the CSRS in 1920, it allowed veterans who subsequently became
civilian federal employees to count their years of active-duty military service toward retirement
eligibility and pension benefits under CSRS. The statutes that allow military service to be
credited toward a civil service pension have been amended several times over the years, mainly to
coordinate civil service retirement benefits with benefits earned under Social Security.
Under both CSRS and FERS, federal employees who have served on active duty in the military
can have their years of military service counted for retirement eligibility and pension benefits.
The employee may be required to make a deposit to the Civil Service Retirement and Disability
Fund (CSRDF) for military service to be credited toward a civil service retirement annuity.
Military service can be counted toward a civil service retirement annuity only if the individual is
not receiving a military pension for that service.
Veterans of active-duty military service who were hired into civilian federal employment before
October 1, 1982, who do not make a deposit to the CSRDF before separating from federal
employment receive CSRS retirement credit for post-1956 military service only until they are
eligible for Social Security. Their CSRS annuities are reduced by the amount that is attributable to
their military service when they become eligible for Social Security benefits. Those who made
deposits to the CSRDF before separating from federal employment do not have their civil service
annuities reduced when they become eligible for Social Security. For employees enrolled in
CSRS, the required deposit is 7.0% of the total amount of basic pay received while on active duty
in the military. For employees enrolled in FERS, the required deposit is 3.0% of their total basic
military pay. Deposits made before October 1, 1985, were not charged interest. Interest is charged
on deposits made after that date.
Veterans of active-duty military service hired into civilian federal employment after September
30, 1982, receive civil service retirement credit for post-1956 military service only if they make a
deposit to the CSRDF. For employees enrolled in CSRS, the required deposit is 7.0% of the total
amount of basic pay received while on active duty in the military. For employees enrolled in
FERS, the required deposit is 3.0% of their total basic military pay. If the employee makes the
deposit within two years of being hired into civilian federal employment, no interest is charged.
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Credit for Military Service Under Civilian Federal Employee Retirement Systems
Contents
Crediting Military Service under CSRS and FERS ......................................................................... 1
Military Service, Civil Service Pensions, and Social Security .................................................. 1
The Post-World War II Amendments to the Social Security Act ............................................... 2
Servicemen’s and Veterans’ Survivor Benefits Act of 1956 ...................................................... 3
Omnibus Budget Reconciliation Act of 1982 ............................................................................ 4
Social Security Amendments of 1983 ....................................................................................... 5
Federal Employees’ Retirement System Act of 1986 ................................................................ 5
Normal Cost of Pension Benefits ........................................................................................ 5
Employee Contributions as a Percentage of Normal Cost .................................................. 6
Interest on Deposits for Post-1956 Military Service ................................................................. 6
Conclusion ....................................................................................................................................... 8
Tables
Table 1. Interest Rates on Deposits for Post-1956 Military Service Credit ..................................... 7
Contacts
Author Contact Information............................................................................................................. 8
Acknowledgments ........................................................................................................................... 8
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Credit for Military Service Under Civilian Federal Employee Retirement Systems
Crediting Military Service under CSRS and FERS
Federal employees with permanent appointments earn pension benefits under one of two
retirement plans. Employees hired after 1983 participate in the Federal Employees’ Retirement
System (FERS). Employees hired before 1984 participate in the Civil Service Retirement System
(CSRS) unless they elected to transfer to the FERS during open seasons held in 1987 and 1998.1
Under both CSRS and FERS, federal employees who have served in the military can add their
years of active-duty military service to their civilian service for purposes of retirement eligibility
and pension benefits.2 Because both CSRS and FERS require employees to contribute toward
their future pensions, an employee may be required to make a deposit to the Civil Service
Retirement and Disability Fund (CSRDF) for military service to be credited toward a civil service
retirement annuity. The process by which the amount of the required deposit is determined is the
main subject of this report.3
Congress has amended the laws that govern the conditions under which periods of military
service can be credited toward a civil service pension several times over the years, mainly to
coordinate civil service retirement benefits with benefits earned under Social Security. The
specific rules under which military service will be credited toward a civilian federal retirement
annuity depend on the years in which the military service was performed, the date on which the
employee was hired, and the retirement system in which the employee is enrolled. For purposes
of crediting military service toward a civil service pension, federal law differentiates between:
• military service performed before 1957 and service performed after 1956,
• federal employees hired before October 1, 1982, and those hired after September
30, 1982, and
• federal employees enrolled in CSRS and those who are enrolled in FERS.
Military Service, Civil Service Pensions, and Social Security
In 1920, Congress established the Civil Service Retirement System to provide pensions to retired
civilian federal employees.4 Since its inception, the CSRS has required both employees and the
federal agencies that employ them to contribute toward the cost of prefunding employee pensions.
These contributions are invested in special-issue U.S. Treasury bonds that are held by the Civil
Service Retirement and Disability Fund. Pensions are paid to retired federal employees from the
CSRDF.
1 Federal employees with temporary appointments (i.e., appointments lasting less than one year) do not earn retirement
benefits other than Social Security. Retirement benefits under both CSRS and FERS are described in CRS Report 98-
810, Federal Employees’ Retirement System: Benefits and Financing, by Katelin P. Isaacs.
2 A civilian federal employee who is receiving a pension for his or her military service can count his or her years of
military service toward a civilian federal retirement annuity only if he or she elects to waive the military pension and
have the years of military service added to his or her civilian service.
3 The requirements for crediting military service under CSRS are specified in law at 5 USC §8334(j). The requirements
for crediting military service under FERS are specified at 5 USC §§8411(c) and 8422(e).
4 P.L. 66-215, Civil Service Retirement Act of 1920.
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Employee contributions to the CSRDF are made through payroll deduction. Initially, federal
employees were required to contribute 2.5% of their pay toward CSRS pensions. Congress
increased the required employee contribution to 3.5% of pay in 1942, to 5.0% in 1948, and to
6.0% in 1956. Since 1969, employees enrolled in CSRS have been required to contribute 7.0% of
their pay to the CSRDF. When the Federal Employees’ Retirement System was established in
1986, Congress required employees enrolled in FERS to contribute 0.8% of pay to the CSRDF
for their FERS pensions and 6.2% of pay (up to the annual maximum taxable wage) to Social
Security.5 In 2012, Congress increased the required employee contribution to FERS to be 3.1% of
pay to the CSRDF and 6.2% of pay (up to the annual maximum taxable wage) to Social Security,
but only for FERS employees hired (or rehired with less than five years of FERS service) after
December 31, 2012.6
When Congress established the CSRS, it allowed veterans who subsequently became civilian
federal employees to count their years of active-duty military service toward retirement eligibility
and pension benefits under CSRS. Veterans hired into civilian federal employment were not
required to make a contribution to the CSRS for their military service to be credited toward a
CSRS annuity. The additional expense to the CSRS was paid from the general revenues of the
U.S. Treasury. In the years following World War II, Congress granted wage credits under Social
Security for wartime military service, which at that time was not covered under the Social
Security Act. In 1956, Congress brought military service under the Social Security Act.7
The Post-World War II Amendments to the Social Security Act
Because military service during World War II interrupted Social Security coverage for millions of
Americans who otherwise would have been employed in jobs covered by Social Security,
Congress amended the Social Security Act in 1946 to provide survivor benefits to the dependents
of World War II veterans who died within three years of having been discharged from the
military.8 The 1946 amendments deemed World War II veterans to be fully insured under Social
Security for purposes of survivor benefits, even if they had not completed the required number of
quarters of covered employment under Social Security.
In 1950, Congress amended the Social Security Act to grant wage credits toward all Social
Security benefits for military service performed between September 1940 and July 1947.9 The
1950 amendments prohibited military service from being credited toward Social Security benefits
if the same military service was credited toward a CSRS pension. Military service could be
credited toward either Social Security benefits or a civil service pension, but not both.10 Veterans
5 Employees under CSRS do not contribute to Social Security and do not earn Social Security benefits. Employees
under FERS pay 6.2% of pay to Social Security up to the annual maximum taxable salary, which is $113,700 in 2013.
6 P.L. 112-96, Middle Class Tax Cut Relief and Job Creation Act of 2012.
7 The Social Security Act of 1935 provided old-age and survivor benefits to workers in the private sector. Neither
civilian federal employees nor individuals serving in the military were covered by the Social Security Act of 1935.
8 P.L. 79-719, Social Security Act Amendments of 1946. Survivor benefits were paid to dependents of veterans
discharged (other than dishonorably) from the military up to four years after the end of World War II. Social Security
survivor benefits were not paid in the event that similar compensation was paid by the Veterans’ Administration.
9 P.L. 81-734, Social Security Act Amendments of 1950. World War II service was defined as active-duty military
service performed in the period between September 16, 1940, and July 24, 1947.
10 Congress prohibited crediting military service toward both Social Security and CSRS because individuals not serving
in the military could not ordinarily have acquired simultaneous coverage under Social Security and CSRS.
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Credit for Military Service Under Civilian Federal Employee Retirement Systems
were not required to contribute to Social Security to gain credit for their World War II service.
The cost was to be borne by the Social Security trust fund.
In 1952, Congress amended the Social Security Act to grant wage credits toward Social Security
benefits for each month of military service after July 1947 and before January 1954.11 As in the
1950 amendments, the 1952 amendments prohibited military service from being credited toward
Social Security benefits if the same military service was credited toward a CSRS pension. In
1953, Congress granted wage credits under Social Security for military service performed
through June 30, 1955.12 In 1955, Congress granted wage credits under Social Security for
military service performed through March 31, 1956.13
Servicemen’s and Veterans’ Survivor Benefits Act of 1956
The wage credits that Congress granted toward Social Security benefits for military service in the
amendments of 1950, 1952, 1953, and 1955 did not require contributions from either individuals
or from the Department of Defense. Because Social Security benefits are paid through payroll
taxes levied on employers and employees and interest credited to the trust funds, granting wage
credits for which no contributions had been paid created an unfunded liability for the Social
Security trust funds. In the Servicemen’s and Veterans’ Survivor Benefits Act of 1956 (P.L. 84-
881), Congress addressed this issue with respect to future benefit accruals by including as
covered employment under the Social Security Act military service performed after 1956.
Military service that was performed before 1957 continued to be credited toward Social Security
without individuals having to make any contributions to Social Security.
The 1956 law granted Social Security wage credits for all military service performed before 1957
and brought military service performed after 1956 fully under the Social Security Act. Since
1957, military service has been subject to Social Security payroll taxes and has been counted as
covered employment for all Social Security benefits. In keeping with the precedent established by
the 1950 amendments, under which military service could be credited toward either Social
Security or a CSRS pension, but not both, P.L. 84-881 required military service performed after
1956 to be excluded from the computation of a CSRS pension if the individual was eligible for
Social Security.14 Military service continued to be creditable toward a CSRS pension, but the
pension was reduced by the amount attributable to the retiree’s military service when he or she
became eligible for Social Security benefits. CSRS pensions were not reduced if the individual
was ineligible for Social Security because he or she had not completed the required number of
quarters of covered employment under Social Security.
Under the 1956 law, CSRS pensions were recalculated when a retiree became eligible for Social
Security (typically at age 62), regardless of whether he or she had applied for Social Security
benefits.15 The recalculation reduced the individual’s CSRS pension by the amount that was
11 P.L. 82-590, Social Security Act Amendments of 1952.
12 P.L. 83-269.
13 P.L. 84-325.
14 Federal employees enrolled in CSRS do not participate in Social Security. However, a former federal employee who
has earned a CSRS pension might also be eligible for a Social Security benefit if he or she had earned the required
number of quarters of coverage through other employment (including military service) or if he or she was eligible for a
spouse’s benefit or Social Security survivor benefit.
15 If they retired at 62 or later, their post-1956 military service was not credited toward their CSRS benefits.
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attributable to his or her military service. If this amount was greater than the Social Security
benefit that he or she had earned, it resulted in a reduction in the individual’s total income.16
Omnibus Budget Reconciliation Act of 1982
The Omnibus Budget Reconciliation Act of 1982 (OBRA of 1982; P.L. 97-253) established a
process by which federal employees who are veterans of military service can avoid having their
civil service pensions reduced when they become eligible for Social Security benefits. The OBRA
of 1982 allows veterans who were hired into civilian federal employment before October 1, 1982
(the effective date of the law), to deposit into the CSRDF an amount equal to the total deductions
that would have been withheld from their basic military pay if they had been in the civil service
rather than in the military in those years. Veterans who were hired into federal employment before
October 1, 1982, are not required to make this deposit, but if they do not, their military service
will count toward their civil service retirement annuities only until they are eligible for Social
Security.
If a veteran hired before October 1, 1982, has not made a deposit to the CSRDF before separating
from federal service, his or her civilian federal retirement annuity will be reduced by the amount
that is attributable to military service when he or she becomes eligible for Social Security. For
employees enrolled in CSRS, the required deposit is 7.0% of the total amount of basic pay
received while on active duty in the military. For employees enrolled in FERS, the required
deposit is 3.0% of their total basic military pay. Employees can make the deposit in a lump sum
or through payroll deduction. Because the CSRDF earns interest on the Treasury securities that it
purchases, employees hired before September 30, 1982, who did not make a deposit within three
years of the enactment of the OBRA of 1982 are required to include interest payments with the
deposit to the CSRDF. Interest is charged on deposits made after October 1, 1985.
The OBRA of 1982 also provided that veterans hired into civilian federal employment after
September 30, 1982, will receive civil service retirement credit for their post-1956 military
service only if they make a deposit to the CSRDF.17 For employees enrolled in CSRS, the
required deposit is 7.0% of the total basic pay they received while serving on active duty in the
military. For employees enrolled in FERS, the required deposit is 3.0% of the total basic pay they
received while serving on active-duty in the military.18 If the employee makes the deposit within
two years of being hired into civilian federal employment, no interest is charged.
Regardless of the date on which an employee was hired into federal employment or the retirement
system under which he or she is covered, deposits to the CSRDF for military service must be paid
before the individual separates from federal employment because initial retirement annuity
processing occurs in each agency’s payroll system before the records are transferred to OPM.19
16 Total income was most likely to be reduced for individuals whose Social Security earnings history was short and/or
those whose career earnings in employment covered by Social Security were low.
17 Under some circumstances, such as active-duty military service performed after August 1, 1990, that interrupts
civilian federal service, special provisions may apply under the Uniformed Services Employment and Reemployment
Rights Act of 1994 (USERRA; P.L. 103-353).
18 Military service is credited under FERS rules if it was performed after the individual became covered by FERS or
had less than five years of civilian service (other than CSRS Offset service) upon becoming covered by FERS.
19 When an employee leaves federal service or moves from one agency to another, his or her payroll record is sent to
OPM. OPM maintains these records until the individual applies for a retirement annuity.
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Social Security Amendments of 1983
The Social Security Amendments of 1983 (P.L. 98-21) mandated Social Security coverage for all
federal employees hired after 1983. These amendments also required the U.S. Treasury to
reimburse the Social Security trust funds for the cost of Social Security benefits attributable to the
wage credits that Congress granted for military service performed before 1957.
Federal Employees’ Retirement System Act of 1986
The Federal Employees’ Retirement System Act of 1986 (P.L. 99-335) created a new retirement
system for federal employees who were hired after 1983 or who elected to transfer from the Civil
Service Retirement System to the Federal Employees’ Retirement System. Because employees
under FERS earn Social Security retirement benefits, the FERS basic retirement annuity is
smaller than the CSRS retirement annuity. Under both CSRS and FERS, employees are required
to contribute toward their civil service pensions. Employees under FERS also are required to pay
Social Security payroll taxes. Employees enrolled in CSRS contribute 7.0% of their pay to the
CSRDF. Employees enrolled in FERS and first hired prior to December 31, 2012, contribute
0.8% of pay to the CSRDF and 6.2% of pay to the Social Security trust fund.20 Employees
enrolled in FERS and hired (or rehired with less than five years of FERS service) after December
31, 2012, contribute 3.1% of pay to the CSRDF and 6.2% of pay to the Social Security trust fund.
Normal Cost of Pension Benefits
The cost of prefunding a pension is called the pension’s “normal cost.” This is the amount,
expressed as a percentage of payroll, that must be set aside each year to prefund the pension
benefits that plan participants will earn in that year. The normal cost of a pension depends on
several factors, such as employee salaries, the amount of the pension benefit relative to these
salaries, employee tenure, and assumptions about future mortality, inflation, and interest rates.
The Office of Personnel Management has estimated the FY2013 normal cost of CSRS to be equal
to 26.0% of payroll and the FY2013 normal cost of FERS to be equal to 12.7% of payroll.21 The
employee contributions of 7.0% of pay under CSRS and 0.8% of pay under FERS account for
approximately 26.9% and 6.3%, respectively, of the total annual cost of prefunding the retirement
and survivor annuities provided by these two programs.22 FERS employees first hired after
December 31, 2012, make increased employee contributions that account for approximately
24.4% of the total annual cost of prefunding FERS annuities.23
Employee contributions pay only part of the cost of retirement annuities under CSRS and FERS.
Contributions by federal agencies for current employees, interest earned by the Treasury bonds
20 Social Security taxes are paid by employees and employers up to the maximum taxable earnings base, which is
adjusted annually at the rate of growth of the national average wage. In 2013, maximum taxable earnings are $113,700.
21 U.S. Office of Personnel Management, Annual Report of the Board of Actuaries, Civil Service Retirement and
Disability Fund, Fiscal Year Ended September 30, 2011.
22 Employee contributions under CSRS are equal to 7.0/26.0 or 26.9% of the program’s normal cost. Employee
contributions under FERS are equal to 0.8/12.7 or 6.3% of the program’s normal cost.
23 FERS employee contributions for individuals hired (or rehired with less than five years of FERS service) after
December 31, 2012, are equal to 3.1/12.7 or 24.2% of the program’s normal cost.
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held by the CSRDF, and transfers from the general revenues of the Treasury pay the majority of
the cost of retirement and survivor annuities under CSRS and FERS.
Employee Contributions as a Percentage of Normal Cost
The OBRA of 1982 requires all federal employees hired after September 30, 1982, to make a
deposit to the CSRDF to receive credit toward a civil service annuity for military service
performed after 1956. Employees enrolled in CSRS who wish to have military service counted
toward a CSRS annuity must deposit to the CSRDF an amount equal to 7.0% of the total basic
pay they received while serving on active duty in the military, plus any applicable interest
charges. For employees in CSRS, the required contribution of 7.0% of the total basic pay they
received while serving on active duty in the military is the same percentage of pay that would
have been deducted if the employee had been in the civil service rather than the military during
the years to be credited toward the CSRS annuity.
Employees enrolled in FERS who wish to have military service counted toward a FERS annuity
must deposit to the CSRDF an amount equal to 3.0% of the total basic pay they received while
serving on active duty in the military, plus any applicable interest charges. For employees under
FERS who were first hired before December 31, 2012, the required contribution of 3.0% of the
total basic pay they received while serving on active duty in the military is more than the 0.8% of
pay that would have been deducted if the employee had been in the civil service rather than the
military during the years to be credited toward the FERS annuity. For FERS employees first hired
after December 31, 2012, however, the required contribution for military service credit of 3.0% of
total basic pay received is slightly less than the 3.1% of pay that would have been deducted for
FERS if the employee had been in civil service rather than military service.
Employees sometimes ask why the deposit required to credit active-duty military service toward a
FERS annuity is greater for most current FERS employees than the percentage of pay that would
have been deducted if the individual had been employed in the civil service during those years.
Congress set the required contribution for crediting military service toward a FERS annuity at
3.0% of the basic military pay received so that employees under CSRS and FERS would
contribute approximately equal percentages of the total cost of the civilian retirement annuity that
each deposit purchased.24 The 7.0% contribution required under CSRS is equal to 26.9% of the
normal cost of a CSRS annuity.25 The 3.0% contribution required under FERS is equal to 23.6%
of the normal cost of a FERS annuity.26 The portions of CSRS and FERS annuities that are
attributable to military service and that are not paid for by employee contributions are paid out of
the general revenues of the Treasury.
Interest on Deposits for Post-1956 Military Service
All contributions and deposits to the Civil Service Retirement and Disability Fund are invested in
interest-bearing securities issued by the U.S. Treasury or in other securities backed by the full
24 The conference report on the FERS Act of 1986 noted that “The ratio of the employee contribution for military
service (3 percent) to the cost of the defined benefit plan under FERS is comparable to that under CSRS.” See Senate
Report 99-302, Federal Employees Retirement System Act of 1986, May 16, 1986, p. 127.
25 The normal cost of the CSRS annuity is 26.0% of pay. 0.07/0.260 = 0.269.
26 The normal cost of the FERS annuity is 12.7% of pay. 0.03/0.127 = 0.236.
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faith and credit of the U.S. government. Employees who make a deposit to the CSRDF to credit
their military service toward a civilian retirement annuity can do so without paying interest if the
deposit is made within the time limits specified by law. If a deposit is made after the time limit
has expired, it must include interest to make up for the income lost by the trust fund.
For employees hired before October 1, 1982, no interest was charged on deposits for military
service that were made within three years of the enactment of the OBRA of 1982. For deposits
made after October 1, 1985, interest is charged for the period between that date and the date of
the deposit. For employees hired after September 30, 1982, interest charges begin two years after
the date of hire. The interest rate on military service deposits changes annually.27 For employees
enrolled in CSRS, interest accrues on October 1 each year. For employees enrolled in FERS,
interest accrues on the anniversary of the date on which they began their federal employment.
Interest continues to accrue until the deposit is paid or the individual retires. Interest rates on
military service deposits for each year since 1985 are shown in Table 1.
Table 1. Interest Rates on Deposits for Post-1956 Military Service Credit
Year
Interest Rate
Year
Interest Rate
2012 2.250
1998
6.875
2011 2.750
1997
6.875
2010 3.125
1996
6.875
2009 3.875
1995
7.000
2008 4.750
1994
6.250
2007 4.875
1993
7.125
2006 4.125
1992
8.125
2005 4.375
1991
8.625
2004 3.875
1990
8.750
2003 5.000
1989
9.125
2002 5.500
1988
8.375
2001 6.375
1987
9.000
2000 5.875
1986
11.125
1999 5.750
1985
13.000
Source: U.S. Office of Personnel Management.
For example, if a veteran was hired into federal employment on January 1, 1996, he or she could
have made an interest-free deposit to the CSRDF before January 1, 1998, to credit his or her
military service toward a FERS annuity. The required deposit would have been equal to 3.0% of
the basic pay he or she received while on active duty in the military. If this individual had
received basic pay during his or her years of military service totaling $100,000, the required
deposit would have been $3,000. If the deposit was made after January 1, 1998, interest would
have been charged at the rates show in Table 1 for each year, or fraction thereof, between January
1, 1998, and the date of the deposit. For instance, if the deposit had been made on January 1,
2013, the required deposit would have been approximately $5,081, of which about $2,081 would
represent interest charges.
27 The interest rate is determined annually by the Secretary of the Treasury and is based on the average yield of new
investments purchased by the Civil Service Retirement and Disability Fund during the previous fiscal year.
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Conclusion
When Congress established the Civil Service Retirement System in 1920, it permitted veterans of
active-duty military service who were hired as federal employees to have their military service
counted for purposes of eligibility and benefits under CSRS. The statutes that allow military
service to be credited toward a civil service retirement annuity have been amended several times
over the years, mainly to coordinate civil service retirement benefits with benefits earned under
Social Security. Most current federal employees were hired after September 30, 1982, and are
enrolled in FERS. In order for such an employee to have his or her military service credited
toward a FERS annuity, he or she must make a deposit to the Civil Service Retirement and
Disability Fund equal to 3.0% of the total basic pay received while on active-duty military
service. Interest is charged if the deposit is made more than two years after the date that the
employee was hired. Deposits must be paid to the CSRDF before the individual separates from
federal employment.
Author Contact Information
Katelin P. Isaacs
Analyst in Income Security
kisaacs@crs.loc.gov, 7-7355
Acknowledgments
This report was originally prepared by former CRS Specialist Patrick Purcell. Please direct any inquiries to
the listed author.
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