If you join PFRS on your first day working for a participating employer and you work on a full-time, continuous basis, your service credit is simply the difference between your start date and the present date or, should you leave paid employment, your date of departure.
For Tier 2, 3, 5 and 6 members, one year of part-time employment is credited as the lesser of:
number of days reported* ÷ 260 days
annual earnings reported ÷ (State’s hourly minimum wage × 2,000)
*As reported by your employer.