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How High-3 calculates your numbers

High-3 isn't affiliated with OPM, SSA, IRS, or CMS. Every formula below is built directly from their published rules, with a link to the source. These are educational estimates — always confirm final numbers with your HR/benefits office before making a retirement decision.

FERS Pension

Source: OPM — FERS Computation

Your pension is your high-3 average salary (highest average basic pay over any 3 consecutive years) times your years of creditable service times a multiplier:

  • 1.0% per year — standard rate
  • 1.1% per year — if you retire at age 62+ with at least 20 years of service
  • 1.7% per year for your first 20 years — Law Enforcement Officers, Firefighters, and Air Traffic Controllers, then 1.0% for years beyond 20

Example: 30 years of service × 1.0% × $90,000 high-3 = $27,000/year

If you retire under MRA+10 (you've reached your Minimum Retirement Age with 10–29 years of service, but haven't hit an unreduced-retirement path), your pension is reduced by 5% for every year you're under age 62.

FERS Supplement

Source: OPM — FERS Transfer Handbook (RI 90-3)

If you retire before age 62 under an immediate, unreduced annuity, you may qualify for the Special Retirement Supplement — an approximation of the Social Security benefit you earned during your FERS service, paid until age 62. We estimate it as:

Your Social Security PIA at Full Retirement Age × (years of FERS service ÷ 40)

TSP

Source: IRS — Retirement Topics: Catch-Up Contributions

We project your TSP balance forward using your current balance, contribution rate, agency match, and an assumed annual growth rate you can adjust. Contribution limits follow current IRS figures, including the age 50+ catch-up and the age 60–63 “super” catch-up. Traditional vs. Roth TSP is modeled based on your current and expected retirement tax brackets.

Social Security

Source: SSA — Benefits Planner

Your benefit is adjusted from your Full Retirement Age (FRA) amount based on when you claim: reduced if you claim between 62 and FRA (up to ~30% lower at 62), increased by delayed retirement credits if you wait past FRA up to age 70 (up to ~76% higher than claiming at 62). We show your projected benefit at 62, FRA, and 70 side-by-side so you can compare the trade-off directly.

Taxes

Source: IRS — 2026 Inflation Adjustments

Federal income tax is estimated using current-year brackets and standard deductions, including the One Big Beautiful Bill Act (OBBBA) deductions for overtime pay, tipped wages, and auto loan interest where applicable. We also account for the SALT deduction cap and FSA/HSA and IRA pre-tax reductions. State tax is estimated using your state's current brackets.

Medicare & FEHB

Source: CMS — Medicare Premiums & Deductibles

FEHB continuation in retirement requires 5 continuous years of enrollment immediately before retiring (the “5-year rule”). We use current CMS figures for Medicare Part A (premium-free for most) and Part B premiums and deductibles, and model how FEHB and Medicare work together once you're Medicare-eligible at 65.

Survivor Benefit Plan (SBP)

Source: OPM — Survivor Benefits

SBP costs 6.5% of your elected base, deducted from your monthly pension, and pays your surviving spouse 55% of that base after your death (or 27.5% for a partial election). We calculate the breakeven point — the number of years your spouse would need to survive you for total benefits to exceed total premiums paid — which typically falls around 8–10 years.

Current figures we use

We monitor IRS, SSA, OPM, and CMS announcements and update these the moment official numbers change.

TSP & Retirement Accounts
IRA Catch-Up Contribution (Age 50+)
$1,000Aug 19, 2026
IRA Contribution Limit
$7,000Aug 19, 2026
TSP Catch-Up Contribution (Age 50+)
$8,000Aug 19, 2026
TSP Super Catch-Up Contribution (Age 60–63)
$11,250Aug 19, 2026
TSP Elective Deferral Limit
$24,500Aug 19, 2026
Federal Tax
OBBBA Auto Loan Interest Deduction Cap
$10,000Aug 19, 2026
OBBBA Overtime Deduction Cap
$12,500Aug 19, 2026
SALT Deduction Cap
$10,000Aug 19, 2026
Standard Deduction — Head of Household
$24,000Aug 19, 2026
Standard Deduction — Married Filing Jointly
$32,000Aug 19, 2026
Standard Deduction — Single
$16,000Aug 19, 2026
Social Security
Social Security COLA
2.5%Aug 19, 2026
Social Security Wage Base
$176,100Aug 19, 2026
Medicare
Medicare Part B Annual Deductible
$257Aug 19, 2026
Medicare Part B Monthly Premium
$185Aug 19, 2026
FERS & Benefits
FERS Pension Multiplier (Age 62+ with 20+ years)
1.1%Aug 19, 2026
FERS LEO/FF/ATC Multiplier (first 20 years)
1.7%Aug 19, 2026
FERS Pension Multiplier (Standard)
1%Aug 19, 2026
Survivor Benefit Plan Premium Rate
6.5%Aug 19, 2026
Survivor Benefit Plan — Survivor Benefit %
55%Aug 19, 2026

Questions about a specific number? Contact us or read our Terms of Use.