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Tier 5 Benefit Information

State Correction Officers and SHTAs in the Office of Mental Health

Benefits of New York State correction officers in the special 25-year plan are not affected by Tier 5, except in the instances outlined below. Correction officers who have 25 years of creditable service may still retire at any age with unreduced benefits, if they retire directly from an institution under the jurisdiction of the New York State Department of Correctional Services. Disability and death benefits are also not changed by Tier 5.

Membership Tier

There are no Tier 4 New York State correction officers or security hospital treatment assistants. Those who joined July 27, 1976 through December 31, 2009 are Tier 3 members; those who joined January 1, 2010 through March 31, 2012 are Tier 5 members.

Member Contributions

Tier 5 correction officers must contribute 3 percent of their salary for 30 years or until retirement, whichever occurs first.

Vesting

Tier 5 correction officers must have ten years of service credit to be vested and eligible for retirement benefits.

Reduction for Early Retirement

Benefit reductions for Tier 5 correction officers who retire prior to age 62 with less than 25 years of service credit are greater than those under Tier 3. The benefit reduction at age 55 increased from 30 percent to 38.33 percent. Reductions are prorated by month. The closer the member's retirement date is to age 62, the less the reduction will be.

Overtime Limitation

Overtime pay in excess of an annual cap is not included in the definition of wages. Employers should not report to the Retirement System any overtime pay in excess of this cap as it cannot be used in a member's final average salary calculation.

The overtime cap for calendar year 2013 is $16,390.91. The maximum reportable overtime increases by 3 percent each calendar year thereafter.

(Rev. 1/13)