Processing Retirement Documents (RETIRE)

Retirement Coverage Codes

Agencies should review an employee's creditable service to determine the proper retirement coverage code. A personnel action should be used to establish this code using EPIC Web, EmpowHR, or FESI.

Retirement Coverage Codes are:

0 - Enhanced CSRS Customs and Border Protection (CBPO)

1 - CSRS (Civil Service Retirement System) (7%)

2 - FICA (Federal Insurance Contributions Act) Social Security System

3 - FS (Foreign Service Retirement and Disability System) (7%)

4 - None

5 - Other (only programmed for use by DOC, GAO, SI, and CVA)

6 - CSRS-(Special) (Civil Service Retirement System-Special) (7 1/2%)

8 - CVA Judges Retirement Plan (1%)

9 - VA Judges Retirement Plan (4.5%)

C - Covered by FICA the rate of .8% (or 7% after exceeding the Social Security wage base)

D - CSRS Offset (Congressional) (1.3%)

E - Covered by FICA and CSRS (for law enforcement and firefighter personnel) at the rate of 1.3% (or 7 1/2% after exceeding the Social Security wage base)

G - Covered by FICA and FS at the transitional withholding rate (1.3%)

I - FERS (Congressional) (1.3%)

J - Covered by FICA and by another Federal Government retirement system at the transitional withholding rate (1.3%)

K - FERS and FICA (.8%)

M - FERS and FICA (Special) law enforcement officers and firefighters (1.3%)

N - FERS and FICA Reserve Technicians (.8%)

W - Covered by FICA and by FS (7%)

X - Covered by FICA and by another Federal Government retirement system

Y - DC Offset Plan and FICA (.8% - no Agency contribution)

Z - DC Retirement Plan (7% - no Agency contribution - Only Secret Service employees under CSRS are eligible for coverage under this plan)

As of January 1, 2013, seven alphanumeric plan codes were added to FERS and FSPS. This was to accommodate the legislatively mandated RAE, as detailed in OPM's Benefits Administration Letter (BAL) 12-104. They are:

IR - FERS-RAE

KR - FERS-RAE and FICA

LR - FERS-RAE and FICA Air TC

MR - FERS-RAE and FICA Special

NR - FERS-RAE/FICA Reserve Tech

OR - FERS-RAE and FICA Special (CBPO)

PR - FSPS-RAE and FICA

As of April 2014, seven alphanumeric plan codes were added to FERS. This is to accommodate the employees and members of Congress who will be covered under FERS as Further Revised Annuity Employees (FRAE) as detailed in OPM BAL 14-102. This was done in accordance with Bipartisan Budget Act of 2013, Section 401. They are:

IF - FSPS (FRAE) (Congressional)

KF - FERS (FRAE) FICA (Federal Insurance Contribution Act)

LF - FERS (FRAE) ATC (Air Traffic Controllers)

MF - FERS (FRAE) Special

NF - FERS (FRAE) RT (Reserve Technicians)

OF - FERS (FRAE) CBPO (Customs and Border Protection Officers)

PF - FSPS (FRAE)