N.Y. Retirement & Social Security Law § 446: Credit for service

§ 446. Credit for service. a. Part-time service.

1. A member of a retirement system who is subject to the provisions of

this article who works less than full time, which for the purposes of

this article shall mean less than thirty hours a week in the cae of a

member who has a specified work-week, shall receive retirement credit

for such service in accordance with the following provisions:

(a) A member employed on an hourly basis who works for five hundred or

more hours a year and who is on the payroll for a minimum of five months

in the year shall receive credit on a prorated basis, but in no event

shall less than six hours constitute a full day's retirement credit;

(b) A member employed on a per diem basis who works at least sixty

days in a year and who is on the payroll for a minimum of five months in

the year shall receive retirement credit on a day-for-day basis, but in

no event shall less than six hours constitute a full day's retirement

credit;

(c) If the annual salary of a member paid on a basis other than per

diem or per hour would be less than the product of the state's minimum

wage during such period and two thousand hours, the presumption shall be

that such a member is a part-time employee and any retirement credit

granted shall be prorated; provided, however, such a member shall not

receive greater credit than a member working on a per diem basis.

2. Except for retirement credit for military service as specified in

subdivision d of this section, a member shall not receive retirement

credit for any day that he is not on the payroll of the state, a

political subdivision thereof, or a participating employer.

Notwithstanding any other provisions of this section, with respect to

members of the New York state employees' retirement system, teachers as

defined in section one hundred thirty-six of the civil service law,

employed full time for the school year, shall be deemed on the payroll

of the state, for twelve months in crediting retirement service credit

for service rendered. For the purposes of this paragraph the comptroller

shall define school year by regulation.

3. The membership of any member who is subject to the provisions of

this subdivision a, or to the provisions of any rule or regulation

promulgated and approved in accordance with the provisions of

subdivision f of this section, shall be continued and shall not be

terminated for so long as such member is actually in service.

b. Previous service.

A member of a retirement system who is subject to the provisions of

this article shall be eligible to obtain retirement credit for previous

service if retirement credit had previously been granted for such

service or if such service that would have been creditable in one of the

public retirement systems of the state, as defined in subdivision

twenty-three of section five hundred one of this chapter, at the time

such service was rendered, if the individual had been a member of such

retirement system and the member has rendered a minimum of two years of

credited service after July first, nineteen hundred seventy-three;

provided, however, retirement credit may be granted for service which

predates the date of entry into the retirement system if such service is

otherwise creditable and was rendered by an employee during which

employment he was ineligible to join a public retirement system.

* b-1. Employer pick-up of contributions in respect of previous

service. Notwithstanding any other provision of law, any member of the

New York city teachers' retirement system eligible to purchase credit

for previous service with a public employer pursuant to subdivision b of

this section, may elect to purchase any or all of such service by

executing a periodic payroll deduction agreement. Such agreement shall

set forth the amount of previous service being purchased, the estimated

total cost of such service credit, and the number of payroll periods in

which such periodic payments shall be made. Such agreement shall be

irrevocable, shall not be subject to amendment or modification in any

manner, and shall expire only upon completion of payroll deductions

specified therein. Notwithstanding the foregoing, any member who has

entered into such a payroll deduction agreement and who terminates

employment prior to completion of the payments required therein shall be

credited with any service as to which such member shall have paid the

contributions required under the terms of such agreement.

* NB Effective until notice of ruling by Internal Revenue Service per

ch. 627/2007 §22

* b-1. Employer pick-up of contributions in respect of previous

service or military service. Notwithstanding any other provision of law,

any member of the New York city teachers' retirement system, the New

York state teachers' retirement system, the New York city employees'

retirement system, the New York city board of education retirement

system, the New York state and local employees' retirement system, the

New York state and local police and fire retirement system or the New

York city fire department pension fund eligible to purchase credit for

previous service with a public employer pursuant to subdivision b of

this section or to purchase credit for military service pursuant to

article twenty of this chapter, may elect to purchase any or all of such

service by executing a periodic payroll deduction agreement where and to

the extent such elections are permitted by the member's retirement

system by rule or regulation. Such agreement shall set forth the amount

of previous service or military service being purchased, the estimated

total cost of such service credit, and the number of payroll periods in

which such periodic payments shall be made. Such agreement shall be

irrevocable, shall not be subject to amendment or modification in any

manner, and shall expire only upon completion of payroll deductions

specified therein. Notwithstanding the foregoing, any member who has

entered into such a payroll deduction agreement and who terminates

employment prior to completion of the payments required therein shall be

credited with any service as to which such member shall have paid the

contributions required under the terms of such agreement.

* NB Takes effect upon notice of ruling by Internal Revenue Service

per ch. 627/2007 §22 -- expires per ch. 691/2004 §8

c. Creditable service.

A member of a retirement system who is subject to the provisions of

this article shall not be eligible to obtain retirement credit for

service with a public employer other than the state of New York, a

political subdivision thereof, a public benefit corporation, or a

participating employer; provided, however, military service with the

federal government may be credited pursuant to section two hundred

forty-three of the military law up to a maximum of four years; and

further provided that retirement credit may be granted for service with

an agency located within the state of New York currently specified in

the law as providing retirement credit for service.

d. To facilitate administration of the provisions of this section the

administrative head or the trustees of a retirement system, as may be

appropriate, may make interpretations of the provisions of this section

which are consistent with the intent of this section, but such

interpretations shall not take effect unless publicly promulgated.

f. Notwithstanding any other provision of law, any member of the New

York state and local employees' retirement system who is subject to the

provisions of this article and who is employed by a school district, a

board of cooperative educational services, a vocational education and

extension board, an institution for the instruction of the deaf and of

the blind as enumerated in section four thousand two hundred one of the

education law, or a school district as enumerated in section one of

chapter five hundred sixty-six of the laws of nineteen hundred

sixty-seven as amended to date, shall have their service credit for

service rendered on or after January first, nineteen hundred ninety

determined by dividing the number of days worked in a school year by one

hundred eighty. For the purpose of this section a school year will begin

on July first and end the following June thirtieth. No more than one

year of service may be credited during any such fiscal year. Credit for

service rendered before January first, nineteen hundred ninety shall be

determined in the same manner if a person eligible for such benefit

shall file the appropriate application with the state comptroller on or

before August second, nineteen hundred ninety-six and, within five years

of filing such application, make payment for all costs necessary to

finance the receipt of such service credit.

g. Notwithstanding the provisions of subdivision c of this section, a

member of a retirement system who is subject to the provisions of this

article shall be eligible to obtain retirement credit for previous

service if retirement credit has previously been granted for such

service rendered prior to January first, nineteen hundred fifty-five and

if such member has rendered a minimum of three years of credited service

after July first, nineteen hundred seventy-three.

h. The provisions of paragraph one of subdivision a of this section

shall not apply to members of the New York city employees' retirement

system or the New York city board of education retirement system who are

subject to the provisions of this article. The crediting of service for

such members of such retirement systems shall be governed by the

applicable provisions of subdivision c of section 13-638.4 of the

administrative code of the city of New York, and the other applicable

provisions of such code and of the rules and regulations of such board

of education retirement system.

i. Except for retirement credit for military service as specified in

subdivision c of this section, a member shall not receive retirement

credit for any day that he is not on the payroll of the state, a

political subdivision thereof, or a participating employer.

Notwithstanding any other provision of this section to the contrary,

with respect to members of the New York state and local employees'

retirement system, a member who is employed by a community college as

defined in section six thousand three hundred one of the education law

or who is employed by any unit of the state university of New York as

defined in section three hundred fifty of the education law, and who is

in the classified service as that term is defined in section forty of

the civil service law, and who is employed for the full academic year,

full academic year shall mean the fall and spring semesters during which

academic courses are offered, shall be deemed to be on the payroll of

such community college or state university for twelve months in

crediting retirement service credit for service rendered.

j. Except for retirement credit for military service as specified in

subdivision c of this section, a member shall not receive retirement

credit for any day that he is not on the payroll of the state, a

political subdivision thereof, or a participating employer.

Notwithstanding any other provision of this section to the contrary, a

member of the New York state and local employees' retirement system who

is employed by a community college as defined in section six thousand

three hundred one of the education law or who is employed by any unit of

the state university of New York as defined in section three hundred

fifty of the education law, and who is in the unclassified service of

the civil service as defined in subdivisions (h) and (i) of section

thirty-five of the civil service law, and who is employed for the full

academic year, full academic year shall mean the fall and spring

semesters during which academic courses are offered, shall be deemed to

be on the payroll of such community college or state university for

twelve months in crediting retirement service credit for service

rendered.