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Office of the New York State Comptroller’s Seal

NYS Comptroller

Thomas P. DiNapoli

Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan

For ERS Tier 1 and 2 Members

(Article 14B: Sections 551, 552 and 553)

Retirement System Membership

Permanent, full-time employees of employers that participate in the New York State and Local Employees’ Retirement System (ERS) must become members of the Retirement System.

Under any of the following scenarios, however, membership was optional:

  • You were appointed to a temporary or provisional position;
  • Your job lasted for less than one year, or you worked on a less-than-12-months-per-year basis;
Tier 1 Members:
  • You worked less than the standard number of hours for full-time employment as established by your employer for your position; or
  • Your annual earnings were less than $1,500.
Tier 2 Members:
  • You worked less than 30 hours per week, or less than the standard number of hours for full-time employment as established by your employer for your position; or
  • Your annual earnings were less than New York State’s minimum wage, multiplied by 2,000 hours.

When you became a Retirement System member, you were required to complete and file a membership application with the Office of the State Comptroller.

Special Plan Coverage

For you to be covered by one of the special plans discussed in this publication, your employer must adopt the benefits. Also, you must:

  • Be a deputy sheriff whose regular duties include at least 50 percent criminal law enforcement, or a sheriff, or an undersheriff; and
  • Elect coverage within one year of either joining the Retirement System, your employer adopting one or more of these plans, or being appointed to an eligible title, whichever is later. The election must be in writing and filed with the Office of the State Comptroller.
Withdrawing From the Special Plan

You may withdraw your election to participate in a special plan after one year of coverage by filing written notice of your withdrawal with the Office of the State Comptroller. Once your withdrawal is acknowledged, you will be covered by the non-elective retirement plan provided by your employer.