Finance & Investment

FERS Retirement Calculator 2026

Calculate your FERS pension annuity using High-3 average salary, years of creditable service, and sick leave balance. Uses the official OPM formula. Includes the Special Retirement Supplement estimate for employees retiring before age 62 and a TSP projection at retirement.

2026 OPM formula
Sick leave credit included
SRS estimate for early retirees
Instant results
Financial Disclaimer: This calculator is for informational purposes only. It is not financial advice. Consult a licensed financial advisor or your agency HR office before making retirement decisions.
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FERS Basic Benefit Formula and High-3 Salary Calculation

Three variables determine your FERS pension: High-3 average salary, years of creditable service, and the benefit multiplier. The multiplier is 1.0% for most retirements and increases to 1.1% when you retire at age 62 or older with at least 20 years of service. That 10% bonus adds $2,700 per year on a $90,000 High-3 with 30 years, permanently.

Standard: High-3 × Years × 1.0%
Age 62+/20+ yrs: High-3 × Years × 1.1%
After survivor: Annual Pension × (1 - reduction %)
SRS (until 62): (FERS Years / 40) × estimated SS at 62

High-3 average salary is the mean of your three consecutive highest-earning years of basic pay, typically your final three years. It includes locality pay and regular step increases but excludes overtime, bonuses, and one-time awards.

Unused sick leave converts to service credit at 2,087 hours per year with no maximum. 1,500 hours of accumulated sick leave adds 0.72 years to your service total and increases your pension proportionally. Many federal employees also maximize a Roth IRA alongside their TSP to build tax-free income alongside the pension.

Worked Example: GS-13 Retiring at 58 With Full Survivor Election

James is a GS-13 with a $112,000 High-3, 28 years of service, retiring at 58 with a full survivor benefit and 1,000 hours of unused sick leave.

Sick leave credit (1,000 / 2,087)+0.48 yrs (28.48 effective)
Basic annuity ($112,000 × 28.48 × 1.0%)$31,898/yr
Full survivor reduction (10%)-$3,190/yr
Pension after election$28,708/yr ($2,392/mo)
SRS estimate (until age 62)~$980/mo
Total monthly income before 62~$3,372/mo
TSP ($350k at 6% for 4 yrs to age 62)~$441,000

James draws $3,372/month from pension and SRS until 62, then transitions to Social Security and TSP distributions. The survivor election costs $266/month and protects his spouse permanently. The Coast FIRE Calculator can model how much TSP James needs at 62 to replace the SRS income. The FERS Supplement Calculator estimates the SRS using his actual Social Security earnings record.

2026 FERS COLA: When Adjustments Kick In and How They Are Capped

FERS annuities receive Cost of Living Adjustments tied to CPI-W, but COLAs do not begin until age 62. A retirement at 57 with 30 years means 5 years of a frozen pension while inflation erodes its real value. The FERS COLA formula also caps the adjustment in high-inflation years.

CPI-W IncreaseFERS COLACSRS COLA
2% or lessFull CPI amountFull CPI amount
Between 2% and 3%2.0% (capped)Full CPI amount
Above 3%CPI minus 1%Full CPI amount
2026 example (CPI 2.5%)2.0%2.5%

Social Security also uses CPI-W but without the cap. FERS retirees who receive Social Security after 62 get full CPI adjustments on that portion while the FERS pension COLA is capped. Over a 20-year retirement at 3.5% average CPI, the cap formula produces roughly 15% less purchasing power than an uncapped adjustment.

FERS vs CSRS: Key Differences for Employees With Mixed Coverage

Employees hired before January 1, 1984 are under CSRS. Those hired after are under FERS. Some who switched from CSRS to FERS in 1987 have CSRS-Offset coverage, where both systems apply to different portions of their career.

FeatureFERSCSRS
Pension multiplier1.0% (1.1% at 62+/20 yrs)1.5–2.0%, tiered
30-year pension~30% of High-3~56% of High-3
Employee contribution0.8–4.4% of salary7–8% of salary
Social SecurityIncludedNot included (most)
TSP employer matchUp to 5%1% automatic only
COLA before age 62NoneFull CPI adjustment
Sick leave creditYesYes

The higher CSRS multiplier is offset by no TSP matching and no Social Security. A 30-year FERS employee combining pension (30% of High-3), Social Security (roughly 30–40% of pre-retirement pay), and TSP distributions typically replaces more total income than the CSRS pension alone at the same salary. The gap narrows for careers of 35 or more years under CSRS.

MRA+10 Early Retirement: The Permanent 5%-Per-Year Penalty

The MRA+10 provision lets you retire at your Minimum Retirement Age with at least 10 years of service. The pension is permanently reduced 5% for each year under age 62 at the time payments begin. This reduction never goes away.

MRA of 57, retiring at 57, 10 years of service, $80,000 High-3:
Base annuity: $80,000 × 10 × 1.0% = $8,000/yr
MRA+10 penalty: (62 - 57) × 5% = 25% reduction
Reduced pension: $6,000/yr ($500/month)

One way to avoid the penalty: postpone the pension start date. You can separate from federal service at MRA+10 eligibility and delay receiving payments until 62. The pension starts at full value, but you receive nothing during the gap years and lose FEHB coverage unless you have other health insurance.

Immediate unreduced retirement requires MRA with 30 years, age 60 with 20 years, or age 62 with 5 years. If you qualify under any of these, MRA+10 with its penalty is never the better path. The Savings Duration Calculator can model how long TSP needs to cover the income gap if you postpone pension receipt.

Common Mistakes to Avoid

Using current salary instead of High-3
Your pension is based on the average of your three consecutive highest-earning years, not your current pay. A recent demotion or pay freeze changes the High-3 meaningfully.
Forgetting that part-time service counts less
Years worked part-time are credited proportionally. One year at 50% time gives 0.5 years of service credit and reduces the final annuity accordingly.
Waiving the survivor benefit without discussion
Waiving requires your spouse's notarized consent. The trade-off is an immediate pension increase of 5–10% at the cost of leaving your spouse unprotected after your death.
Not checking sick leave balance before choosing a retirement date
Unused sick leave adds to service credit. A few hundred extra hours can push you over a full additional month of service. Check your balance before locking in a date.
Forgetting FEHB premiums continue post-retirement
Federal Employees Health Benefits coverage carries into retirement if you were enrolled for the 5 years before retiring. Premiums are still deducted from your pension check.

Frequently Asked Questions

The formula is: High-3 average salary × years of service × 1% (or 1.1% if you retire at 62 or older with 20+ years). A $90,000 High-3 with 28 years gives $90,000 × 28 × 0.01 = $25,200 per year, or $2,100 per month.

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Sources & References

1
OPM CSRS / FERS Handbook, Chapter 50: Computation of Annuity
Source for the 1% and 1.1% multiplier rules, High-3 definition, part-time credit, and sick leave conversion.
2
OPM: Special Retirement Supplement (RI 90-8)
Source for SRS eligibility, the (FERS years / 40) formula, the 62-year cutoff, and earnings test rules.
3
5 U.S.C. Chapter 84: Federal Employees Retirement System
The governing statute for FERS benefits including survivor annuity elections and COLA provisions.
HR
Hassaan Rasheed
Developer and Researcher, CalculatorFlux

Researches and verifies the formulas, methodology, and source data behind each calculator on CalculatorFlux. All tools are built and checked against the cited references before publication.

Last updated: June 2026
FERS Quick Reference 2026
Formula
Standard multiplier1.0%
Age 62+ with 20+ yrs1.1%
Full survivor reduction10%
Partial survivor reduction5%
Sick leave conversion2,087 hrs/yr
COLAs beginAge 62
MRA by Birth Year
BornMRA
Before 194855
1948–195255–56
1953–196456
1965–196956–57
1970 or later57
Pro Tip
Retiring on December 31 vs January 1 can cost a full year of service credit. OPM processes retirements on the last day of a month, so December 31 gives full-year credit and your first check arrives February 1.
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