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.
School Districts and Boards of Cooperative Educational Services (BOCES)
Employers of school districts and Boards of Cooperative Educational Services (BOCES) are required to report all public retirees, including independent contractors/consultants, who were on payroll during the previous calendar year (reporting requirements established by Section 217 of the Retirement and Social Security Law).
You must use the Post-Retirement Reporting (PRR) program to report retirees if:
- You still use legacy reporting; or
- You use enhanced reporting, but your organization completed your transition to enhanced in January 2023 or later.
If you switched to enhanced reporting by December 2022, do not report retirees using the PRR program. You should have already reported retirees monthly for all of 2023.
Reporting Retirees Using the Post-Retirement Reporting (PRR) Program
The PRR program is used to:
- Annually report all public retirees (including independent contractors/consultants) on your payroll during the previous calendar year, even if they did not exceed the Section 212 earnings limit.
- Provide notification when a NYSLRS retiree earns more than the Section 212 earnings limit. (Note: Notification is not required for disability retirees.)
- Certify that there are no public retirees to report if you did not employ any public retirees during the previous calendar year.
Annual reports must 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.
Section 212 Earnings Limit
The earnings limit is $35,000, however, legislation suspended the earnings limit for retirees employed by school districts and BOCES through June 30, 2024. Even though the limit is suspended, you still must submit your annual report of 2023 retiree earnings using the PRR program.
If you have retired employees who have questions about the suspension of the limit, share our Retiree Earnings Limit blog post with them. It will be updated if new executive orders or legislation affect the earnings limit.
Log On to the PRR Program to Submit Your Report
To begin your post-retirement report, 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 to access the employer menu, then follow the prompts).
If You Need Help
If you have any questions about using PRR, you may find our Post-Retirement Reporting Frequently Asked Questions helpful.
Rev. 3/24