Employee Benefits Fringe Benefits U.S. Civil Service Retirement System and C.S.R.S. Offset Retirement System Plans Policy Number: C.E.S.P. 8-9 Date Revised: 4-20-2001 Supersedes: C.E.S.P. 8-10, dated 12-15-1999

Summary: Establishes policy for participation in the U.S. Civil Service Retirement System and the C.S.R.S. Offset Retirement System Plans for certain employees on federal appointment.

All employees on federal appointment before December 31, 1983, and those on certain reappointments after January 1, 1984, participate in the U.S. Civil Service Retirement System.

C.S.R.S. plan employees pay Medicare tax plus a contribution to the Civil Service Retirement Fund.  This fund provides a retirement annuity for the employee and survivor benefits should the employee die while employed or in retirement.   Extension also contributes.

C.S.R.S. Offset plan employees pay Social Security tax plus a contribution to the civil Service Retirement Fund.  Extension also contributes.  A retirement annuity, including survivor benefits, is provided.  The benefit is payable from both C.S.R.S. and Social Security.  When employees are eligible for Social Security, the C.S.R.S. benefit is reduced (offset) so that benefits for both sources equal what employees would receive if they had regular C.S.R.S. benefits.

Return to Fringe Benefits Index

Return to Employee Benefits Index

Return to Policy Manual Home