Similar to general employees, when Members retire under these provisions, their benefits are reduced by 2 percent for each year they are younger than age 55. Any employee who has a premium pay included in the high-3 salary average must also make contributions from his/her premium pay. Of all the employee groups covered by CSRS, only law enforcement officers, firefighters, and air traffic controllers are subject to mandatory retirement provisions. However, FERS continued the CSRS practice of allowing Members of Congress to retire at younger ages and with fewer years of service than general employees and congressional staff. Retirement Benefit Formulas

The benefit formulas for Members of Congress, congressional staff, law enforcement officers, firefighters, and air traffic controllers are all the same under the FERS pension plan. The FERS pension plan allows Members of Congress, law enforcement officers, firefighters, and air traffic controllers to receive deferred benefits at the same ages and years of service as general employees if they were not eligible for optional retirement at the time of separation. Deferred benefits for law enforcement officers, firefighters, and air traffic controllers under these circumstances are calculated under the general employee formula, but Members of Congress and congressional staff retain their special benefit formula. Employee Contribution Requirements

Like CSRS, the FERS pension plan requires the groups with preferential benefits to make greater contributions to the retirement fund than general employees. Features of the Civil Service Retirement System (CSRS)

This appendix lists CSRS provisions that differ for the various employee groups they cover.
Why GAO Did This Study

Pursuant to a congressional request, GAO compared the retirement benefits available to members of Congress and congressional staff with those available to other employees under the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS).

What GAO Found

GAO found that: (1) CSRS provisions for congressional members are generally more generous than those for general employees; (2) Members of Congress, law enforcement officers, firefighters, and air traffic controllers may retire at a younger age and with fewer years of service than general and congressional employees; (3) Members, congressional staff, law enforcement officers, firefighters, and court judges enjoy a higher benefit formula than general employees; (4) air traffic controllers are covered by the general employee benefit formula, but they are guaranteed a minimum 50-percent pension; (5) general employees and Members are subject to having their pensions reduced if they retire early; (6) some special employee groups have their premium pay included in their benefit formulas; (7) employees who receive preferential benefits are required to make greater payroll contributions; (8) the FERS pension plan has many of the CSRS advantages for Members, congressional staff, law enforcement officers, firefighters, and air traffic controllers and has eliminated or changed some CSRS provisions; and (9) under FERS, law enforcement officers, firefighters, and air traffic controllers enjoy provisions similar to those for Members of Congress.