N.Y. Education Law § 182: Rates of contribution

§ 182. Rates of contribution. * 1. Employer contributions. In the case

of any electing employee initially appointed on or before June

thirtieth, nineteen hundred ninety-two, the state shall, during

continuance of his employment, make contributions at the rate of nine

percentum of that portion of his state salary upon which contributions

are or may hereafter be paid to the secretary of the treasury of the

United States pursuant to article three of the retirement and social

security law and at the rate of twelve percentum of that portion of his

state salary above said amount, out of moneys which shall be

appropriated to the department for such purpose. In the case of any

electing employee initially appointed on or after July first, nineteen

hundred ninety-two, the state shall, during continuance of his

employment, make contributions at the rate of eight percentum of his

state salary during the first seven years of such employment and at the

rate of ten percentum of his state salary, thereafter, out of moneys

which shall be appropriated to the department for such purpose. For

purposes of this subdivision, that portion of the employee's salary upon

which contributions are paid to the secretary of the treasury of the

United States pursuant to article three of the retirement and social

security law shall not exceed sixteen thousand five hundred dollars.

* NB Effective until October 1, 2026

* 1. Employer contributions. In the case of any electing employee

initially appointed on or before June thirtieth, nineteen hundred

ninety-two, the state shall, during continuance of their employment,

make contributions at the rate of nine percentum of that portion of

their state salary upon which contributions are or may hereafter be paid

to the secretary of the treasury of the United States pursuant to

article three of the retirement and social security law and at the rate

of twelve percentum of that portion of their state salary above said

amount, out of moneys which shall be appropriated to the department for

such purpose. In the case of any electing employee initially appointed

on or after July first, nineteen hundred ninety-two, the state shall,

during continuance of their employment, make contributions at the rate

of eight percentum of their state salary during the first seven years of

such employment and at the rate of ten percentum of their state salary,

thereafter, out of moneys which shall be appropriated to the department

for such purpose. For purposes of this subdivision, that portion of the

employee's salary upon which contributions are paid to the secretary of

the treasury of the United States pursuant to article three of the

retirement and social security law shall not exceed sixteen thousand

five hundred dollars, provided however, that effective October first,

two thousand twenty-six, in the case of any electing employee initially

appointed on or after April first, two thousand twelve, with respect to

employees of the state university and the electing employer, with

respect to employees of a community college, shall, during continuance

of their employment, make contributions at the rate of nine percentum of

their salary during the first seven years of such employment and at the

rate of eleven percentum of their salary thereafter, out of monies which

shall be appropriated to the state university or which shall be

available to the electing employer for such purpose.

* NB Effective October 1, 2026

* 2. Employee contributions. In the case of any electing employee,

contributions at the rate of three per centum of his state salary shall

be deducted by the state comptroller as the employee contribution,

provided however, that such employee contribution shall be made by the

state in accordance with subdivision one of this section during such

period as (a) either section seventy-a of the retirement and social

security law or section five hundred twenty-eight of this title provides

that the contribution of each member of the New York state employees'

retirement system or the New York state teachers' retirement system in

the employ of the state shall be reduced by at least eight per centum of

his compensation, or (b) employee contributions to either such system

are no longer required by reason of such system becoming noncontributory

for state employees.

Notwithstanding any other law to the contrary, beginning April first,

two thousand thirteen any electing employee appointed on or after April

first, two thousand twelve, the rate at which each such employee shall

contribute in any current plan year (January first to December

thirty-first) shall be determined by reference to the wages of such

member in the second plan year (January first to December thirty-first)

preceding such current plan year as follows:

(a) members with wages of forty-five thousand dollars per annum or

less shall contribute three per centum of annual wages;

(b) members with wages greater than forty-five thousand per annum, but

not more than fifty-five thousand per annum shall contribute three and

one-half per centum of annual wages;

(c) members with wages greater than fifty-five thousand per annum, but

not more than seventy-five thousand per annum shall contribute four and

one-half per centum of annual wages;

(d) members with wages greater than seventy-five thousand per annum

but not more than one hundred thousand per annum shall contribute five

and three-quarters per centum of annual wages; and

(e) members with wages greater than one hundred thousand per annum

shall contribute six per centum of annual wages.

Notwithstanding the foregoing, during each of the first three plan

years (January first to December thirty-first) in which such member has

established membership in the Education Department Optional Retirement

Program, such employee shall contribute a percent of annual wages in

accordance with the preceding schedule based upon a projection of annual

wages provided by the employer.

* NB Effective until October 1, 2026

* 2. Employee contributions. In the case of any electing employee,

contributions at the rate of three per centum of such electing

employee's state salary shall be deducted by the state comptroller as

the employee contribution, provided however, that such employee

contribution shall be made by the state in accordance with subdivision

one of this section during such period as (a) either section seventy-a

of the retirement and social security law or section five hundred

twenty-eight of this title provides that the contribution of each member

of the New York state employees' retirement system or the New York state

teachers' retirement system in the employ of the state shall be reduced

by at least eight per centum of such member's compensation, or (b)

employee contributions to either such system are no longer required by

reason of such system becoming noncontributory for state employees.

Notwithstanding any other law to the contrary, beginning April first,

two thousand thirteen any electing employee appointed on or after April

first, two thousand twelve, the rate at which each such employee shall

contribute in any current plan year (January first to December

thirty-first) shall be determined by reference to the wages of such

member in the second plan year (January first to December thirty-first)

preceding such current plan year as follows:

(a) members with wages of forty-five thousand dollars per annum or

less shall contribute three per centum of annual wages;

(b) members with wages greater than forty-five thousand dollars per

annum, but not more than fifty-five thousand dollars per annum shall

contribute three and one-half per centum of annual wages;

(c) members with wages greater than fifty-five thousand dollars per

annum, but not more than seventy-five thousand dollars per annum shall

contribute four and one-half per centum of annual wages;

(d) members with wages greater than seventy-five thousand dollars per

annum but not more than one hundred thousand dollars per annum shall

contribute five and three-quarters per centum of annual wages; and

(e) members with wages greater than one hundred thousand dollars per

annum shall contribute six per centum of annual wages.

Notwithstanding the foregoing, during each of the first three plan

years (January first to December thirty-first) in which such member has

established membership in the Education Department Optional Retirement

Program, such employee shall contribute a percent of annual wages in

accordance with the preceding schedule based upon a projection of annual

wages provided by the employer, provided, however, that notwithstanding

any other law to the contrary, on and after October first, two thousand

twenty-six, the rate at which any electing employee who is subject to

this paragraph shall contribute in any current plan year (January first

to December thirty-first) shall be determined by reference to the wages

of such member in the second plan year (January first to December

thirty-first) preceding such current plan year as follows:

(i) members with wages of seventy-five thousand dollars per annum or

less shall contribute three per centum of annual wages;

(ii) members with wages greater than seventy-five thousand dollars per

annum but not more than one hundred thousand dollars per annum shall

contribute four per centum of annual wages;

(iii) members with wages greater than one hundred thousand dollars per

annum but not more than one hundred twenty-five thousand dollars per

annum shall contribute five and one-quarter per centum of annual wages;

and

(iv) members with wages greater than one hundred twenty-five thousand

dollars per annum shall contribute five and three-quarters per centum of

annual wages.

* NB Effective October 1, 2026

3. Payment of contributions pursuant to subdivisions one and two of

this section shall be made to the designated insurer or insurers upon

audit and warrant of the state comptroller.