FERS Annuity Supplement (the Social Security Bridge)

The FERS Annuity Supplement is a monthly payment from OPM approximating the Social Security benefit you earned during federal service. It bridges the gap between MRA and age 62. Paid under 5 U.S.C. § 8421; stops the last day of the month before you turn 62.

Most federal retirees know the supplement exists. Few understand the earnings test trap that can erase it overnight when they take a second-career consulting role.

Reviewed by Jonathan Teplitsky · Updated June 2026

Who qualifies

Immediate-pay paths:

Delayed-pay paths (supplement begins at MRA):

NOT eligible:

How it's calculated

Estimated SS at age 62 × (FERS years ÷ 40) = monthly supplement

Note: divisor 40, not 35 that SS uses. Formula prorates a 40-year career using federal service only.

Example

Retire at MRA with 25 years FERS service. SS Statement shows estimated 62 benefit $2,200/mo. $2,200 × (25 ÷ 40) = $1,375/mo supplement. Outdated statement can underestimate by 10-20%.

The earnings test (where retirees get burned)

Subject to the same earnings test as early SS:

What counts

W-2 wages and self-employment net earnings. NOT: FERS annuity, TSP withdrawals, SS benefits, investment/capital gains/dividends/interest, rental income, other-employer pensions.

The consulting trap

Federal retiree at MRA takes $90,000 consulting role in 2026: ~$65,700 over limit → $32,850 annual reduction. Erases a typical supplement. Many retirees discover this only when July check stops arriving. Plan around the threshold or accept supplement is out of the post-retirement income mix.

Special-category exemption (LEO/FF/ATC)

Earnings test does NOT apply until you reach MRA. A 50-year-old LEO can earn unlimited for ~7 years before the test kicks in at 57. Major value, frequently overlooked.

When it stops

Tax treatment

Fully federal ordinary income. Most states tax it. No-income-tax states (FL, TX, TN) and broad federal pension exclusions (PA, IL) provide relief. OPM withholds federal per W-4P.

Documentation

Related planning

Sources: OPM, SSA earnings limits.