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2004 Cost Factors for the CSRS and FERS
CSRS
| CATEGORY | COST FACTOR (%) |
| Regular |
25.0 |
| Regular Offset |
19.5 |
| Law Enforcement Officers |
40.3 |
| Law Enforcement Officers - Offset |
35.7 |
| Air Traffic Controllers |
33.5 |
| Air traffic Controllers - Offset |
28.7 |
| Members of Congress |
28.4 |
| Members of Congress - Offset |
26.1 |
| Congressional Employees |
33.9 |
| Congressional Employees - Offset |
28.7 |
FERS
| CATEGORY | COST FACTOR (%) |
| Regular |
12.0 |
| Law Enforcement Officers |
25.1 |
| Air Traffic Controllers |
24.4 |
| Members of Congress |
17.7 |
| Congressional Employees |
17.9 |
| Military Reserve Technicians |
14.7 |