Personnelist: Staffing

Placing Employee in Correct Retirement Code for CSRS and FERS | Verifying Code Placement | SF-50 Retirement Codes | Refund of ˝% Retirement Deductions | Conditions for Secondary Coverage | Mandatory Retirement - CSRS and FERS | Details and Temporary Promotions in CSRS | Details and Temporary Promotions in FERS | Tracking Employee Coverage

SF-50 Retirement Codes for Firefighters and Law Enforcement Officers

Code Name Definition

CSRS-Spec Firefighter and Law Enforcement Office (FF/LEO) in an approved position covered for special retirement.

E

FICA & CSRS-Spec (Offset)
CSRS Offset Special (FF/LEO) 
Employees approved for special coverage and are vested (at least 5 years of civilian service) in CSRS, but because of a break in service of over 365 days and returning to Federal civilian service 1/1/84 or after, are covered by Social Security and the CSRS.

M

FERS & FICA-Spec Employees who are in an approved FF/LEO position and were first hired on or after 1/1/84.

PLEASE NOTE:  If block 24 on your SF 50, “Tenure,” is “1,” you are on a permanent position and subject to a retirement system.  If the tenure indicates “0,” generally, you are on a temporary appointment and not subject to a retirement system, but you are covered by Social Security (FICA), retirement code 2.

Other SF-50 Retirement Codes

Code Name Definition
1 CSRS Civil Service Retirement System - Employees hired prior to 1984. 

2

FICA You are covered by Federal Insurance Contributions Act - Social Security Only.  You are not covered by a retirement system for your current position.
C CSRS Offset Employees vested in CSRS who had over a 365 day break in service and return 1/1/84 or after are covered by CSRS and FICA.
K FERS
(Federal Employees Retirement System)
Employees first hired on or after 1/1/84 and covered by FERS and FICA.  Employees who elected to transfer to FERS either in an Open Season and or/after returning from a break in service.
L FERS Special for ATC Employees who are in an approved air traffic controller position and were first hired on or after 1/1/84.
N FERS Special for Reserve Technician Employees who occupy a technician position and were first hired on or after 1/1/84.
5 NAF Coverage Non-appropriated Fund retirement coverage which you elected when moving from a NAF position to an appropriated fund position.
 

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Revised 05/03/2002

 

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