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New York State and Local Retirement SystemOffice of the State Comptroller - Home

Employer Reporting Basics

Employer’s Responsibility To Notify

As a participating employer, one of the most important responsibilities you have is ensuring each and every employee is aware of the opportunity to join. Section 45, Laws of 1986, requires:

  • Employers to notify new employees, in writing, of their right to join when the employees begin employment.
  • Employees to verify they were given notice by signing an acknowledgement and filing it with their employers.
  • Employers to keep signed Section 45 acknowledgements on file.

Regardless of whether an employer notifies an employee of the right to optional membership in the Retirement System, membership will only begin if the employee is registered with us.