N.Y. Retirement & Social Security Law § 609: Credit for service

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

1. A member who works less than full time, which for the purposes of

this section shall mean less than thirty hours a week, shall receive

retirement credit for such service in accordance with the following

provisions:

(i) 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;

(ii) 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;

(iii) 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 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 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.

2-a. 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.

2-b. 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.

3. Notwithstanding any other provision of law, for the purposes of

retirement service credit, retirement contribution and final average

salary of members of the New York state and local employees' retirement

system, a member who has been granted service credit for a period of

time for which he or she received compensation or wages shall not lose

such credit by virtue of the fact that the employer has subsequently

been reimbursed by a workers' compensation carrier with respect to all

or a portion of the compensation or wages paid for such period.

4. Notwithstanding any other provision of law, for the purposes of

retirement credit, retirement contribution and final average salary

under this chapter, the compensation of a member of the New York city

employees' retirement system who is either (i) a Triborough bridge and

tunnel member as defined in section six hundred four-c of this article

as added by chapter four hundred seventy-two of the laws of nineteen

hundred ninety-five or as defined in section six hundred four-c of this

article as added by chapter ninety-six of the laws of nineteen hundred

ninety-five or to whom article sixteen of this chapter is applicable, or

(ii) a New York city transit authority member as defined in section six

hundred four-b of this article, for the period during which he or she

receives a workers' compensation benefit shall be deemed to be the full

compensation or salary such employee would have earned or been entitled

to receive had he or she not received the workers' compensation benefit.

During the period of time a member receives payment of such workers'

compensation benefit, such member shall be deemed on the payroll in full

status for the aforementioned purposes.

b. Previous service.

1. A member shall be eligible to obtain retirement credit hereunder

for previous service with a public employer if retirement credit had

previously been granted for such service or if such service which 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-six or after last rejoining a public

retirement system, if later; 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 the member satisfied

the minimum service requirements set forth in this subdivision and was

rendered by an employee of a public employer during which employment he

was ineligible to join a public retirement system provided that such

public employer was participating in a public retirement system of the

state at the time of such employment, or is so participating at the time

that such credit for such previous service is being sought.

2. Previous service credit shall not be granted unless such member

applies therefor and repays the amount refunded by a public retirement

system of the state for service rendered after July first, nineteen

hundred seventy-six together with interest through the date of repayment

at the rate of five percent per annum compounded annually and three

percent of the wages earned for service prior to that date together with

interest from July first, nineteen hundred seventy-six through the date

of payment at the rate of five percent per annum compounded annually and

three percent of the wages earned for service which predates the date of

entry into the retirement system together with interest at the rate of

five percent per annum compounded annually from the date of such service

until the date of payment. Anything in this paragraph to the contrary

notwithstanding, in order to obtain credit for previous service, members

who first join the New York state teachers' retirement system on or

after January first, two thousand ten shall pay three and one-half

percent of wages earned for service which predates the date of entry

into the retirement system together with interest at the rate of five

percent per annum compounded annually from the date of such service

until the date of payment. Anything in this paragraph to the contrary

notwithstanding, in order to obtain credit for previous service, members

who first join a public retirement system of the state on or after April

first, two thousand twelve shall pay six percent of wages earned for

service which predates the date of entry into the retirement system

together with interest at the rate of five percent per annum compounded

annually from the date of such service until the date of payment.

* 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

required 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 and 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

required 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. Other than previous service, a member shall

only be eligible to obtain credit for active service with 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.

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

head of a retirement system 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. 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 other applicable

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

of education retirement system.

h. Notwithstanding any other provision of law to the contrary, a New

York city revised plan member shall not receive service credit for any

undocumented sick leave that may be credited toward terminal leave.