Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

(Article 14B: Sections 551, 552 and 553)

Contributing Toward Your Retirement

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You are required to contribute a percentage of your reportable earnings toward your retirement benefits. Requirements vary by membership tier.

Tier 3 and 4 members: You contribute 3 percent of your reportable earnings. Effective October 1, 2000, the 3 percent contributions will be discontinued when you have accrued either ten years of service credit or have been a member of the Retirement System for ten years after your date of membership.

Tier 5 members: You contribute 3 percent of your reportable earnings toward your retirement benefits until you retire.

Tier 6 members: You contribute a specific percentage of your reportable earnings (see chart below). During the first three years of membership, your contribution rate is based on your annual wage provided by your employer when they enrolled you in NYSLRS. After this three-year period, your contribution rate will be based on what you actually earned two years prior. For part-time employees, your contribution rate is based on your annualized wage. Regardless of whether you work on a full- or part-time basis, however, the amount of your contribution is determined by applying your contribution rate to your current gross reportable earnings. Contribution rates are set April 1 of each year.

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Annual Wage Contribution Rate
Up to $45,000 3.00%
$45,000.01 to $55,000 3.50%
$55,000.01 to $75,000 4.50%
$75,000.01 to $100,000 5.75%
Over $100,000 6.00%

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If you are employed by more than one participating employer, once you join the Retirement System, all earnings and service earned in connection with all public employment must be reported to this System, even if your membership is only mandatory with one.

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Under Internal Revenue Code Section 414(h) (as of July 1, 1989), your required contributions are tax-deferred until they are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from the Retirement System. Therefore, your contributions are:

  • Not reported as wages for federal income tax;
  • Reported as wages for New York State and local income taxes;
  • Reported as wages for Social Security;
  • Reported as wages to the New York State and Local Employees’ Retirement System; and
  • Calculated on your full gross earnings, before any reductions for any other tax-deferred plan.