CSRS Offset

E942039

CSRS Offset is a variant of the U.S. federal Civil Service Retirement System in which employees are covered by both CSRS and Social Security, with their CSRS pension reduced (offset) by a portion of their Social Security benefit.

All labels observed (1)

Label Occurrences
CSRS Offset canonical 1

How this entity was disambiguated

Statements (47)

Predicate Object
instanceOf U.S. civil service retirement coverage ⓘ
federal retirement plan ⓘ
hybrid retirement system ⓘ
administeredBy U.S. Office of Personnel Management ⓘ
appliesTo employees covered by Social Security ⓘ
employees with a break in service that triggered Social Security coverage ⓘ
federal civilian employees ⓘ
basedOn Civil Service Retirement System ⓘ
Social Security ⓘ
benefitType disability retirement benefits ⓘ
lifetime annuity ⓘ
survivor benefits ⓘ
contributionType FICA payroll taxes for Social Security ⓘ
employee contributions to CSRS ⓘ
employer contributions to CSRS ⓘ
coordinatedWith Social Security Administration ⓘ
country United States ⓘ
distinctFrom pure CSRS coverage ⓘ
pure FERS coverage ⓘ
eligibilityFactor employment subject to Social Security taxes ⓘ
federal civilian employment after 1983 with prior CSRS coverage ⓘ
feature CSRS annuity is reduced by a portion of Social Security benefit ⓘ
covered employees are not under FERS ⓘ
employee earns Social Security credits ⓘ
employee pays Social Security payroll taxes ⓘ
offset applies when employee becomes eligible for Social Security ⓘ
offset is calculated using Social Security benefit attributable to federal service ⓘ
offset reduces CSRS annuity but not total combined income from CSRS and Social Security in theory ⓘ
goal avoid full duplication of retirement benefits ⓘ
coordinate CSRS benefits with Social Security ⓘ
governingBody U.S. federal government ⓘ
hasComponent CSRS defined benefit annuity ⓘ
Social Security old-age, survivors, and disability insurance ⓘ
linked to: Social Security
introducedAs coverage for employees rehired after 1983 with prior CSRS service ⓘ
language English term ⓘ
legalBasis Social Security Act ⓘ
federal retirement law ⓘ
offsetMethod reduction of CSRS annuity by a formula tied to Social Security benefit ⓘ
offsetTrigger eligibility for Social Security disability benefits ⓘ
eligibility for Social Security retirement benefits ⓘ
partOf Civil Service Retirement System ⓘ
pensionType defined benefit plan ⓘ
relatedTo Civil Service Retirement System ⓘ
Federal Employees Retirement System ⓘ
sector public sector retirement ⓘ
startDate 1984 ⓘ
usedIn U.S. federal personnel and retirement policy ⓘ

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.