N.Y. Retirement and Social Security Law 609 – Credit for service
§ 609. Credit for service. a. Part-time service.
Terms Used In N.Y. Retirement and Social Security Law 609
- Active service: shall mean service while being paid on the payroll of a participating employer provided, however, a leave of absence with pay may be deemed active service pursuant to rules and regulations adopted by a public retirement system of the state. See N.Y. Retirement and Social Security Law 601
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Credited service: shall mean all service which has been credited to a member pursuant to section six hundred nine of this article. See N.Y. Retirement and Social Security Law 601
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Member: shall mean a member subject to the provisions of this article. See N.Y. Retirement and Social Security Law 601
- New York city revised plan member: shall mean a member of the New York city employees' retirement system, the New York city teachers' retirement system or the board of education retirement system of the city of New York who becomes subject to the provisions of this article on or after April first, two thousand twelve. See N.Y. Retirement and Social Security Law 601
- Participating employer: shall mean a public employer who is participating in a public retirement system of the state. See N.Y. Retirement and Social Security Law 601
- Public employer: shall mean an employer who is eligible to participate in a public retirement system of the state. See N.Y. Retirement and Social Security Law 601
- Public retirement system of the state: shall mean the New York state employees' retirement system, New York state teachers' retirement system, New York city employees' retirement system (except with respect to members qualified for participation in the uniformed transit police force plan or housing police force plan), New York city teachers' retirement system and the New York city board of education retirement system. See N.Y. Retirement and Social Security Law 601
- Wages: shall mean regular compensation earned by and paid to a member by a public employer, except that for members who first join the New York state and local employees' retirement system or the New York state teachers' retirement system on or after January first, two thousand ten, overtime compensation paid in any year in excess of the overtime ceiling, as defined by this subdivision, shall not be included in the definition of wages. See N.Y. Retirement and Social Security Law 601
1. A member who works less than full time, which for the purposes of this section shall mean less than thirty hours a week, shall receive retirement credit for such service in accordance with the following provisions:
(i) a member employed on an hourly basis who works for five hundred or more hours a year and who is on the payroll for a minimum of five months in the year shall receive credit on a prorated basis, but in no event shall less than six hours constitute a full day's retirement credit;
(ii) a member employed on a per diem basis who works at least sixty days in a year and who is on the payroll for a minimum of five months in the year shall receive retirement credit on a day-for-day basis, but in no event shall less than six hours constitute a full day's retirement credit;
(iii) if the annual salary of a member paid on a basis other than per diem or per hour would be less than the product of the state's minimum wage during such period and two thousand hours, the presumption shall be that such a member is a part-time employee and any retirement credit granted shall be prorated; provided, however, such a member shall not receive greater credit than a member working on a per diem basis.
2. Except for retirement credit for military service as specified in subdivision c of this section, a member shall not receive retirement credit for any day that he is not on the payroll of the state, a political subdivision thereof, or a participating employer. Notwithstanding any other provisions of this section, with respect to members of the New York state employees' retirement system, teachers as defined in § 136 of the civil service law, employed full time for the school year, shall be deemed on the payroll of the state, for twelve months in crediting retirement service credit for service rendered. For the purposes of this paragraph the comptroller shall define school year by regulation.
2-a. Except for retirement credit for military service as specified in subdivision c of this section, a member shall not receive retirement credit for any day that he is not on the payroll of the state, a political subdivision thereof, or a participating employer. Notwithstanding any other provision of this section to the contrary, with respect to members of the New York state and local employees' retirement system, a member who is employed by a community college as defined in § 6301 of the education law or who is employed by any unit of the state university of New York as defined in § 350 of the education law, and who is in the classified service as that term is defined in § 40 of the civil service law, and who is employed for the full academic year, full academic year shall mean the fall and spring semesters during which academic courses are offered, shall be deemed to be on the payroll of such community college or state university for twelve months in crediting retirement service credit for service rendered.
2-b. Except for retirement credit for military service as specified in subdivision c of this section, a member shall not receive retirement credit for any day that he is not on the payroll of the state, a political subdivision thereof, or a participating employer. Notwithstanding any other provision of this section to the contrary, a member of the New York state and local employees' retirement system who is employed by a community college as defined in § 6301 of the education law or who is employed by any unit of the state university of New York as defined in § 350 of the education law, and who is in the unclassified service of the civil service as defined in subdivisions (h) and (i) of § 35 of the civil service law, and who is employed for the full academic year, full academic year shall mean the fall and spring semesters during which academic courses are offered, shall be deemed to be on the payroll of such community college or state university for twelve months in crediting retirement service credit for service rendered.
3. Notwithstanding any other provision of law, for the purposes of retirement service credit, retirement contribution and final average salary of members of the New York state and local employees' retirement system, a member who has been granted service credit for a period of time for which he or she received compensation or wages shall not lose such credit by virtue of the fact that the employer has subsequently been reimbursed by a workers' compensation carrier with respect to all or a portion of the compensation or wages paid for such period.
4. Notwithstanding any other provision of law, for the purposes of retirement credit, retirement contribution and final average salary under this chapter, the compensation of a member of the New York city employees' retirement system who is either (i) a Triborough bridge and tunnel member as defined in section six hundred four-c of this article as added by chapter four hundred seventy-two of the laws of nineteen hundred ninety-five or as defined in section six hundred four-c of this article as added by chapter ninety-six of the laws of nineteen hundred ninety-five or to whom article sixteen of this chapter is applicable, or (ii) a New York city transit authority member as defined in section six hundred four-b of this article, for the period during which he or she receives a workers' compensation benefit shall be deemed to be the full compensation or salary such employee would have earned or been entitled to receive had he or she not received the workers' compensation benefit. During the period of time a member receives payment of such workers' compensation benefit, such member shall be deemed on the payroll in full status for the aforementioned purposes.
b. Previous service.
1. A member shall be eligible to obtain retirement credit hereunder for previous service with a public employer if retirement credit had previously been granted for such service or if such service which would have been creditable in one of the public retirement systems of the state, as defined in subdivision twenty-three of section five hundred one of this chapter, at the time such service was rendered, if the individual had been a member of such retirement system and the member has rendered a minimum of two years of credited service after July first, nineteen hundred seventy-six or after last rejoining a public retirement system, if later; provided, however, retirement credit may be granted for service which predates the date of entry into the retirement system if such service is otherwise creditable and the member satisfied the minimum service requirements set forth in this subdivision and was rendered by an employee of a public employer during which employment he was ineligible to join a public retirement system provided that such public employer was participating in a public retirement system of the state at the time of such employment, or is so participating at the time that such credit for such previous service is being sought.
2. Previous service credit shall not be granted unless such member applies therefor and repays the amount refunded by a public retirement system of the state for service rendered after July first, nineteen hundred seventy-six together with interest through the date of repayment at the rate of five percent per annum compounded annually and three percent of the wages earned for service prior to that date together with interest from July first, nineteen hundred seventy-six through the date of payment at the rate of five percent per annum compounded annually and three percent of the wages earned for service which predates the date of entry into the retirement system together with interest at the rate of five percent per annum compounded annually from the date of such service until the date of payment. Anything in this paragraph to the contrary notwithstanding, in order to obtain credit for previous service, members who first join the New York state teachers' retirement system on or after January first, two thousand ten shall pay three and one-half percent of wages earned for service which predates the date of entry into the retirement system together with interest at the rate of five percent per annum compounded annually from the date of such service until the date of payment. Anything in this paragraph to the contrary notwithstanding, in order to obtain credit for previous service, members who first join a public retirement system of the state on or after April first, two thousand twelve shall pay six percent of wages earned for service which predates the date of entry into the retirement system together with interest at the rate of five percent per annum compounded annually from the date of such service until the date of payment.
* b-1. Employer pick-up of contributions in respect of previous service. Notwithstanding any other provision of law, any member of the New York city teachers' retirement system eligible to purchase credit for previous service with a public employer pursuant to subdivision b of this section, may elect to purchase any or all of such service by executing a periodic payroll deduction agreement. Such agreement shall set forth the amount of previous service being purchased, the estimated total cost of such service credit, and the number of payroll periods in which such periodic payments shall be made. Such agreement shall be irrevocable, shall not be subject to amendment or modification in any manner, and shall expire only upon completion of payroll deductions required therein. Notwithstanding the foregoing, any member who has entered into such a payroll deduction agreement and who terminates employment prior to completion of the payments required therein shall be credited with any service as to which such member shall have paid the contributions required under the terms of such agreement.
* NB Effective until notice of ruling by Internal Revenue Service per ch. 627/2007 §22
* b-1. Employer pick-up of contributions in respect of previous service or military service. Notwithstanding any other provision of law, any member of the New York city teachers' retirement system, the New York state teachers' retirement system, the New York city employees' retirement system, the New York city board of education retirement system, the New York state and local employees' retirement system, the New York state and local police and fire retirement system and the New York city fire department pension fund eligible to purchase credit for previous service with a public employer pursuant to subdivision b of this section or to purchase credit for military service pursuant to article twenty of this chapter, may elect to purchase any or all of such service by executing a periodic payroll deduction agreement where and to the extent such elections are permitted by the member's retirement system by rule or regulation. Such agreement shall set forth the amount of previous service or military service being purchased, the estimated total cost of such service credit, and the number of payroll periods in which such periodic payments shall be made. Such agreement shall be irrevocable, shall not be subject to amendment or modification in any manner, and shall expire only upon completion of payroll deductions required therein. Notwithstanding the foregoing, any member who has entered into such a payroll deduction agreement and who terminates employment prior to completion of the payments required therein shall be credited with any service as to which such member shall have paid the contributions required under the terms of such agreement.
* NB Takes effect upon notice of ruling by Internal Revenue Service per ch. 627/2007 §22 — expires per ch. 691/2004 §8
c. Creditable service. Other than previous service, a member shall only be eligible to obtain credit for active service with a participating employer; provided, however, military service with the federal government may be credited pursuant to § 243 of the military law up to a maximum of four years.
d. To facilitate administration of the provisions of this section the head of a retirement system may make interpretations of the provisions of this section which are consistent with the intent of this section, but such interpretations shall not take effect unless publicly promulgated.
f. Notwithstanding any other provision of law, any member of the New York state and local employees' retirement system who is subject to the provisions of this article and who is employed by a school district, a board of cooperative educational services, a vocational education and extension board, an institution for the instruction of the deaf and of the blind as enumerated in § 4201 of the education law, or a school district as enumerated in section one of chapter five hundred sixty-six of the laws of nineteen hundred sixty-seven as amended to date, shall have their service credit for service rendered on or after January first, nineteen hundred ninety determined by dividing the number of days worked in a school year by one hundred eighty. For the purpose of this section a school year will begin on July first and end the following June thirtieth. No more than one year of service may be credited during any such fiscal year. Credit for service rendered before January first, nineteen hundred ninety shall be determined in the same manner if a person eligible for such benefit shall file the appropriate application with the state comptroller on or before August second, nineteen hundred ninety-six and, within five years of filing such application, make payment for all costs necessary to finance the receipt of such service credit.
g. The provisions of paragraph one of subdivision a of this section shall not apply to members of the New York city employees' retirement system or the New York city board of education retirement system who are subject to the provisions of this article. The crediting of service for such members of such retirement systems shall be governed by the applicable provisions of subdivision c of section 13-638.4 of the administrative code of the city of New York, and other applicable provisions of such code and of the rules and regulations of such board of education retirement system.
h. Notwithstanding any other provision of law to the contrary, a New York city revised plan member shall not receive service credit for any undocumented sick leave that may be credited toward terminal leave.