Contributions are mandatory for:

• Tier 1 and 2 members participating in a contributory plan;
• Certain military service credit;
• Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14;
• Tier 4 and 5 members covered under RSSL Article 15;
• PFRS Tier 5 members covered under RSSL Article 22;
• ERS Tier 6 members covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and
• Most PFRS Tier 6 members covered under RSSL Article 22.

For information about how much your NYSLRS employees contribute, please see the Member Contributions page.

You should maintain a record of a member’s contribution rates with your payroll records until the member retires.

Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in Tiers 5 and 6 may not contribute once they reach the maximum amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that required their employer to offer a non-contributory special plan.

Rev. 2/23