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Federal Employees Retirement System (FERS) are eligible for voluntary retirement on an immediate annuity under the special provision for Firefighter and Law Enforcement Officers (FF/LEO) upon meeting certain requirements. PURPOSE OF SPECIAL PROVISIONS This legislation was to provide early retirement for law enforcement officers because of the rigorous physical requirements of their positions. Public Law 92-382 dated August 14, 1972, granted the same benefits for FF that had previously been gran.
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Subpart FAQ
What are the 3 Types of Retirement? Traditional retirement. Semi-retirement. Temporary retirement.
To be eligible for the Special Annuity Supplement, a retir- ing employee must meet one of the following age plus years of service combinations: 1) Minimum Retirement Age (MRA) plus 30 years of service, or 2) age 60 plus 20 years of service. An individual's MRA depends on his or her year of birth.
Generally, your FERS benefit is 1% of your “high-3” average salary multiplied by your years and months of service. If you were at least age 62 at separation and had at least 20 years of service, your annuity is 1.1% of your “high-3” average salary multiplied by your years and months of service.
Computation of Annuity Supplement For example, if your estimated full career Social Security benefit would be $1,000 and you had worked 30 years under FERS, we would divide 30 by 40 (. 75) and multiply ($1,000 x . 75 = $750). The result would be your special retirement supplement, prior to any reductions.
An Essential Guide to Federal Retirement Benefits. The FERS Supplement is an additional retirement benefit for certain federal employees who retire before age 62, designed to supplement their income until they are eligible for Social Security benefits.
Is The FERS Supplement Taxed? Yes, it certainly will be taxed. And unlike Social Security, 100% of your FERS supplement will be subject to tax. Note: For those that don't know, “only” up to 85% of your Social Security can be subject to taxes.
FERS is a retirement plan that provides benefits from three different sources: a Basic Benefit Plan, Social Security and the Thrift Savings Plan (TSP). Two of the three parts of FERS (Social Security and the TSP) can go with you to your next job if you leave the Federal Government before retirement.
Special provisions retirement is calculated at 1.7% of your high 3 salary per year of service for the first 20 years instead of 1% like in regular FERS retirement. This is a significant increase from a regular position and can mean a lot more money in retirement.
Retiree Related content
Information On Special Retirement For Ffleo [pdf]
The HR office must be sure to submit documentation or certification of the employee's...
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