At least 60 members of Congress receive military pensions or some other form of state or federal government retirement benefits, according to a survey released yesterday.

The report by the National Taxpayers Union also showed that at least 16 senators or representatives receive Veterans Administration benefits for service-connected disabilities.

The organization listed 40 members who received a state or city government pension, civil service survivors' annuity or Social Security benefits.

Included in that group was House Speaker Thomas P. (Tip) O'Neill Jr. (D-Mass.) who, along with his wife, received annual Social Security benefits of $15,614 and a Massachusetts government pension of $3,156. His congressional salary is $97,900 per year.

The largest state or local government pension listed by the group was $60,527 per year for Sen. Daniel J. Evans (R-Wash.), a former governor.

Rep. Claude Pepper (D-Fla.), a chief supporter of Social Security, was listed as receiving $11,015 in annual benefits from the system.

The 20 military pensions included annual payments of over $29,000 to Sen. Jeremiah Denton (R-Ala.) and Rep. John S. McCain III (R-Ariz.), both of whom were prisoners of war in Vietnam.

Most senators and representatives are paid $75,100 per year.

The Taxpayers Union said it did not doubt the lawmakers earned the retirement or compensation benefits, but questioned whether the payments should be made "from a variety of government pension systems military and civilian which now have trillion-dollar actuarial deficits or unfunded liabilities."

It added that pension figures from the Army were estimates based on 1984 financial disclosure statements, because the Army said it could not provide a breakdown unless it had the members' Social Security numbers. The other branches of the military provided their own pension information.