Post-Retirement Reporting — Overview

New York State and Local Retirement System (NYSLRS) and other New York public sector retirees are generally limited in how much they can earn in post-retirement employment with a participating employer. Exceeding these earnings caps may affect their pension.

Reporting Retirees Using Retirement Online

Employers who report using enhanced reporting in Retirement Online should be reporting retiree earnings monthly. If you have questions about reporting retirees in Retirement Online, please call us at 866-805-0990 (press 1, then 5), or send an inquiry using our help desk form (select “Monthly Employer Reporting” from the dropdown).

Reporting Retirees Using the Post-Retirement Reporting (PRR) Program

Employers of school districts and Boards of Cooperative Educational Services (BOCES) are required to report all public retirees (including independent contractors/consultants) on payroll during the previous calendar year (reporting requirements established by Section 217 of the Retirement and Social Security Law).

If you are one of these employers, and you are not reporting retirees using Retirement Online (or if you are but you haven’t been using enhanced reporting for a full calendar year yet), use the Post-Retirement Reporting program to:

  • Provide notification when a NYSLRS retiree earns more than the Section 212 limit. The earnings limit is currently $35,000, however, the limit was suspended through much of 2020 and 2021, and, so far, from January 1, 2022 through June 29, 2022, by executive order of the Governor during the Coronavirus emergency.1 If you have retired employees who have questions about the suspension of the limit, share our Retiree Earnings Limit During COVID-19 Emergency blog post with them. It will be updated if new executive orders affect the earnings limit. Note: notification is not required for disability retirees.
  • Annually report all public retirees (including independent contractors/consultants) on your payroll during the previous calendar year. You must report all public retirees even if they did not exceed the Section 212 earnings limit.

Even if you did not employ any public retirees during the previous calendar year, you must still complete an annual report certifying that there are no public retirees to report. Annual reports can be submitted between January 1 and March 31 of the following calendar year.

By submitting the Section 212 notification and/or annual report, you are certifying the information contained in the electronically transmitted data is a true and correct statement. As certification is required, you must submit this information directly and not by means of a payroll service provider.

To begin your post-retirement report, please log on to your Online Programs, using your /RIR username and password. Note: this is a secure site. You must have a username and password to enter. If you do not have a username and password, please email [email protected] or call 866-805-0990 (press 1, then 6).

Start planning now to use Retirement Online enhanced reporting in 2022. The current method of reporting, known as “legacy reporting,” will be phased out after December 31, 2022. With enhanced reporting, there is no need to report using PRR — you will simply report retirees along with your other employees. NYSLRS provides all the training and support you’ll need. Visit the Enhanced Reporting — Gold Certification page for more information and email us using our help desk form (select “Enhanced Reporting / Gold Certification” from the dropdown) to get started.

If you have any questions about using PRR, you may find our Post-Retirement Reporting Frequently Asked Questions helpful.

 


1 Updated 6/22

Rev. 3/22