Post-Retirement Reporting — Overview

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, call our Help Desk at 866-805-0990 and press 1 to access the employer menu, or send an inquiry using our help desk form.

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 have not yet been reporting retirees in Retirement Online for a full calendar year), you use the Post-Retirement Reporting program to:

  • Provide notification when a New York State and Local Retirement System (NYSLRS) retiree earns more than the Section 212 limit. The limit is currently $35,000, however, the earnings limit was temporarily suspended, beginning March 27, 2020, by executive order of the Governor during the Coronavirus emergency. For the latest regarding the suspension of the limit, please check our Work During Covid-19 Won’t Affect Retirees Limit blog post.
  • Annually report all public retirees (including independent contractors/consultants) on 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 an employer 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 for each retiree reported. As certification is required, you must submit this information directly and not by means of a payroll service provider.

Start planning now to use Retirement Online enhanced reporting in 2021. 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 need to get started. Visit the Enhanced Reporting — Gold Certification page for more information, including an Enhanced Reporting Overview video that outlines the many benefits this new reporting process offers your organization.

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

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 518-408-4214.

Note: the earnings limit was increased, from $30,000 to $35,000, as a result of legislation signed into law in December, 2019. The limit for calendar year 2020 was $35,000. The limit for calendar year 2019 was $30,000.

 

 

(Rev. 1/21)