Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan
For ERS Tier 1 and 2 Members (Article 14B: Sections 551, 552 and 553)
If you join the Retirement System on the day you begin employment with a participating employer and work on a full-time, continuous basis, we calculate your retirement service credit by subtracting your beginning date of employment from the date you actually leave paid employment.
Service credit for Tier 1 members employed less than full-time may be prorated.
For Tier 2 members, part-time employment is credited as the lesser of:
number of days worked ÷ 260 days
annual salary reported ÷ (State’s hourly minimum wage × 2,000)
Employers report your days worked and salary to us.