Federal Register #2026-12583

OPM Notice: Revised Normal Cost Percentages for FERS

This notice from the Office of Personnel Management (OPM) addresses revised normal cost percentages for the Federal Employees' Retirement System (FERS): - Issued by: Office of Personnel Management (OPM) - Purpose: Announcement of updated normal cost percentages for FERS, FERS-Revised Annuity Employees (FERSRAE), and FERS-Further Revised Annuity Employees (FERSFRAE) - Actuarial assumptions: Includes both demographic and economic factors used in cost calculations - No products, services, OEMs, or vendors are involved - Agencies are provided a process to appeal the revised percentages - This is not a procurement or contract opportunity, but a regulatory update affecting federal retirement cost calculations

Description

The Office of Personnel Management (OPM) is providing notice of revised normal cost percentages for employees covered by the Federal Employees' Retirement System (FERS) Act of 1986. These revised normal cost percentages are effective at the beginning of the first pay period commencing on or after October 1, 2026. The notice includes details on demographic and economic assumptions used in actuarial valuations and specifies different normal cost percentages for various employee categories under FERS, FERS-Revised Annuity Employees (FERSRAE), and FERS-Further Revised Annuity Employees (FERSFRAE). Agency appeals of the normal cost percentages must be filed no later than December 23, 2026.

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