(3) Recruitment and Retention Incentives: These allowances are designed to recruit employees to posts where living conditions may be difficult or dangerous. Post Hardship Differential, Danger Pay, and Difficult-to-Staff Incentive Differential (also known as Service-Needs Differential) are all considered recruitment and retention allowances. They are included in taxable income. Eligibility for full retirement benefits with 20 years of service if age 50 or older. Foreign Service pension equal to 1.7% high three years average salary times the number of years served up to 20 years, 1% for each year above 20.