N.Y. Retirement & Social Security Law § 613: Member contributions

§ 613. Member contributions. * a. 1. Except as provided by paragraph

two of this subdivision, members shall contribute three percent of

annual wages to the retirement system in which they have membership,

except that beginning April first, two thousand thirteen for members who

first become members of a public retirement system of the state on or

after April first, two thousand twelve, the rate at which each such

member shall contribute in any current plan year (April first to March

thirty-first, except for members of the New York city employees'

retirement system, New York city teachers' retirement system and New

York city board of education retirement system, plan year shall mean

January first through December thirty-first commencing with the January

first next succeeding the effective date of the chapter of the laws of

two thousand fifteen that amended this paragraph) shall be determined by

reference to the wages of such member in the second plan year (April

first to March thirty-first, except for members of the New York city

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

and New York city board of education retirement system, plan year shall

mean January first through December thirty-first commencing with the

January first next succeeding the effective date of the chapter of the

laws of two thousand fifteen that amended this paragraph) preceding such

current plan year as follows:

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

less shall contribute three per centum of annual wages;

(ii) 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;

(iii) 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;

(iv) 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

(v) 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 (April first to March thirty-first, except for members of New York

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

system and New York city board of education retirement system, plan year

shall mean January first through December thirty-first commencing with

the January first next succeeding the effective date of chapter five

hundred ten of the laws of two thousand fifteen) in which such member

has established membership in a public retirement system of the state,

such member shall contribute a percentage of annual wages in accordance

with the preceding schedule based upon a projection of annual wages

provided by the employer. Notwithstanding the foregoing, when

determining the rate at which each such member who became a member of

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

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

and New York city board of education retirement system, on or after

April first, two thousand twelve shall contribute for any plan year

(April first to March thirty-first, except for members of the New York

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

system and New York city board of education retirement system, plan year

shall mean January first through December thirty-first commencing with

January first next succeeding the effective date of chapter five hundred

ten of the laws of two thousand fifteen) between April first, two

thousand twenty-two and April first, two thousand twenty-six, such rate

shall be determined by reference to employees annual base wages of such

member in the second plan year (April first to March thirty-first)

preceding such current plan year. Base wages shall include regular pay,

shift differential pay, location pay, and any increased hiring rate pay,

but shall not include any overtime payments or compensation earned for

extracurricular programs or any other pensionable earnings paid in

addition to the annual base wages.

The head of each retirement system shall promulgate such regulations

as may be necessary and appropriate with respect to the deduction of

such contribution from members' wages and for the maintenance of any

special fund or funds with respect to amounts so contributed.

2. A member of the New York city employees' retirement system who is

eligible to be a participant in the twenty-five-year and age fifty-five

retirement program, as defined by paragraph five of subdivision a of

section six hundred four-b of this article shall contribute two percent

of annual wages to such system effective on the starting date of the

elimination of additional member contributions, as defined in an

election made pursuant to paragraph ten of subdivision e of section six

hundred four-b of this article, except that beginning April first, two

thousand thirteen for members who first become members of the New York

city employees' retirement system on or after April first, two thousand

twelve, the rate at which each such member shall contribute in any

current plan year (April first to March thirty-first, provided, however,

that plan year shall mean January first through December thirty-first

commencing with the January first next succeeding the effective date of

the chapter of the laws of two thousand fifteen that amended this

paragraph) shall be determined by reference to the wages of such member

in the second plan year (April first to March thirty-first, provided,

however, that plan year shall mean January first through December

thirty-first commencing with the January first next succeeding the

effective date of the chapter of the laws of two thousand fifteen that

amended this paragraph) preceding such current plan year as follows:

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

less shall contribute three per centum of annual wages;

(ii) 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;

(iii) 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;

(iv) 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

(v) 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 (April first to March thirty-first, provided, however, that plan

year shall mean January first through December thirty-first commencing

with the January first next succeeding the effective date of chapter

five hundred ten of the laws of two thousand fifteen) in which such

member has established membership in the New York city employees'

retirement system, such member shall contribute a percentage of annual

wages in accordance with the preceding schedule based upon a projection

of annual wages provided by the employer. Notwithstanding the foregoing,

when determining the rate at which each such member who became a member

of, New York city employees' retirement system, on or after April first,

two thousand twelve shall contribute for any plan year (April first to

March thirty-first, provided, however, that plan year shall mean January

first through December thirty-first commencing with the January first

next succeeding the effective date of chapter five hundred ten of the

laws of two thousand fifteen) between April first, two thousand

twenty-two and April first, two thousand twenty-six, such rate shall be

determined by reference to employees annual base wages of such member in

the second plan year (April first to March thirty-first) preceding such

current plan year. Base wages shall include regular pay, shift

differential pay, location pay, and any increased hiring rate pay, but

shall not include any overtime payments.

* NB Effective until October 1, 2026

* a. 1. Except as provided by paragraph two of this subdivision,

members shall contribute three percent of annual wages to the retirement

system in which they have membership, except that beginning April first,

two thousand thirteen for members who first become members of a public

retirement system of the state on or after April first, two thousand

twelve, the rate at which each such member shall contribute in any

current plan year (April first to March thirty-first, except for members

of the New York city employees' retirement system, New York city

teachers' retirement system and New York city board of education

retirement system, plan year shall mean January first through December

thirty-first commencing with the January first next succeeding the

effective date of the chapter of the laws of two thousand fifteen that

amended this paragraph) shall be determined by reference to the wages of

such member in the second plan year (April first to March thirty-first,

except for members of the New York city employees' retirement system,

New York city teachers' retirement system and New York city board of

education retirement system, plan year shall mean January first through

December thirty-first commencing with the January first next succeeding

the effective date of the chapter of the laws of two thousand fifteen

that amended this paragraph) preceding such current plan year as

follows:

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

less shall contribute three per centum of annual wages;

(ii) 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;

(iii) 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;

(iv) 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

(v) 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 (April first to March thirty-first, except for members of New York

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

system and New York city board of education retirement system, plan year

shall mean January first through December thirty-first commencing with

the January first next succeeding the effective date of chapter five

hundred ten of the laws of two thousand fifteen) in which such member

has established membership in a public retirement system of the state,

such member shall contribute a percentage of annual wages in accordance

with the preceding schedule based upon a projection of annual wages

provided by the employer. Notwithstanding the foregoing, when

determining the rate at which each such member who became a member of

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

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

and New York city board of education retirement system, on or after

April first, two thousand twelve shall contribute for any plan year

(April first to March thirty-first, except for members of the New York

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

system and New York city board of education retirement system, plan year

shall mean January first through December thirty-first commencing with

January first next succeeding the effective date of chapter five hundred

ten of the laws of two thousand fifteen) between April first, two

thousand twenty-two and April first, two thousand twenty-eight, such

rate shall be determined by reference to employees annual base wages of

such member in the second plan year (April first to March thirty-first)

preceding such current plan year, except that beginning on and after

October first, two thousand twenty-six, for members of the New York

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

employees' retirement system other than those enrolled in a plan

established pursuant to section six hundred four-c of this article, as

originally enacted by chapter four hundred seventy-two of the laws of

nineteen hundred ninety-five, and members of the New York city board of

education retirement system, who first became members of such systems on

or after April first, two thousand twelve, the contributions in any

current plan year (April first to March thirty-first, except for members

of the New York city employees' retirement system and the New York board

of education retirement system, plan year shall mean January first

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

base wages of such member in the second plan year (April first to March

thirty-first, except for members of the New York city employees'

retirement system and the New York city board of education retirement

system, plan year shall mean January first through December

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

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

less shall contribute three per centum of annual wages;

(B) 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;

(C) 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

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

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

annual wages.

Base wages shall include regular pay, shift differential pay, location

pay, and any increased hiring rate pay, but from April first, two

thousand twenty-two through March thirty-first, two thousand

twenty-eight shall not include any overtime payments or compensation

earned for extracurricular programs or any other pensionable earnings

paid in addition to the annual base wages.

The head of each retirement system shall promulgate such regulations

as may be necessary and appropriate with respect to the deduction of

such contribution from members' wages and for the maintenance of any

special fund or funds with respect to amounts so contributed.

2. A member of the New York city employees' retirement system who is

eligible to be a participant in the twenty-five-year and age fifty-five

retirement program, as defined by paragraph five of subdivision a of

section six hundred four-b of this article shall contribute two percent

of annual wages to such system effective on the starting date of the

elimination of additional member contributions, as defined in an

election made pursuant to paragraph ten of subdivision e of section six

hundred four-b of this article, except that beginning April first, two

thousand thirteen for members who first become members of the New York

city employees' retirement system on or after April first, two thousand

twelve, the rate at which each such member shall contribute in any

current plan year (April first to March thirty-first, provided, however,

that plan year shall mean January first through December thirty-first

commencing with the January first next succeeding the effective date of

the chapter of the laws of two thousand fifteen that amended this

paragraph) shall be determined by reference to the wages of such member

in the second plan year (April first to March thirty-first, provided,

however, that plan year shall mean January first through December

thirty-first commencing with the January first next succeeding the

effective date of the chapter of the laws of two thousand fifteen that

amended this paragraph) preceding such current plan year as follows:

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

less shall contribute three per centum of annual wages;

(ii) 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;

(iii) 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;

(iv) 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

(v) 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 (April first to March thirty-first, provided, however, that plan

year shall mean January first through December thirty-first commencing

with the January first next succeeding the effective date of chapter

five hundred ten of the laws of two thousand fifteen) in which such

member has established membership in the New York city employees'

retirement system, such member shall contribute a percentage of annual

wages in accordance with the preceding schedule based upon a projection

of annual wages provided by the employer. Notwithstanding the foregoing,

when determining the rate at which each such member who became a member

of, New York city employees' retirement system, on or after April first,

two thousand twelve shall contribute for any plan year (April first to

March thirty-first, provided, however, that plan year shall mean January

first through December thirty-first commencing with the January first

next succeeding the effective date of chapter five hundred ten of the

laws of two thousand fifteen) between April first, two thousand

twenty-two and April first, two thousand twenty-eight, such rate shall

be determined by reference to employees annual base wages of such member

in the second plan year (April first to March thirty-first) preceding

such current plan year.

Base wages shall include regular pay, shift differential pay, location

pay, and any increased hiring rate pay, but shall not include any

overtime payments.

* NB Effective October 1, 2026

b. Notwithstanding any other provision of law except as provided in

section six hundred thirteen-b of this article, except as provided in

section six hundred thirteen-a of this article, a member shall not be

permitted to borrow any portion of the contributions which are subject

to this section.

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

person whose membership in a public retirement system has terminated

other than as a result of transfer, retirement or death, or a member of

a public retirement system who is not vested and not entitled to any

other benefit from such system under this article, and who no longer is

employed by a participating employer of such public retirement system in

a position upon which his or her membership is based, may withdraw his

or her member contributions by filing a written demand for withdrawal of

contributions and membership pursuant to rules and regulations

promulgated by the public retirement system of which he or she is a

member. Upon the death of a person whose membership previously

terminated due to lack of credited service and who did not withdraw his

or her member contributions, or upon the death of a member, provided a

death benefit pursuant to section six hundred seven of this article is

not paid, the member contributions of such person shall be refunded to

such person as he or she shall have nominated to receive a death benefit

by written designation duly executed and filed with the public

retirement system or, in the absence of such designation, to his or her

estate. For purposes of such refunds, interest shall be credited at the

rate of five percent per annum compounded annually to the date of

termination of membership. Provided, however, if a death benefit is paid

pursuant to section six hundred seven of this article, such benefit

shall be in lieu of the refund of such contributions pursuant to this

subdivision, however, in no event shall such death benefit be less than

the amount payable pursuant to this subdivision. Notwithstanding the

above, or any other provision of law to the contrary, a member may, upon

separation from service of the state or a participating employer,

withdraw his or her member contributions pursuant to the applicable

provision of law until such date as such individual has accrued ten

years of credited service in such system. However, the withdrawal of

contributions pursuant to this section by an individual who has accrued

at least five years of creditable service shall terminate his or her

membership and all rights in such retirement system in the same manner

as withdrawal of contributions would terminate the membership of an

individual who has not attained vested status. Nothing in this section

shall be construed as permitting an individual who has accrued at least

ten years of credit in a retirement system to withdraw member

contributions.

** d.* 1. Notwithstanding any other provision of law, each

participating employer shall pick up the member contributions required

on and after the effective date of this subdivision to be made under

this section by its employees, or required to be made for the purchase

of credit for previous service by its employees pursuant to an

irrevocable payroll deduction agreement under subdivision b-1 of section

six hundred nine of this article, and shall do so by reducing the salary

of each of its employees to which this section, or subdivision b-1 of

section six hundred nine of this article, is applicable by that amount

which each such employee is required to contribute under this section,

or subdivision b-1 of section six hundred nine of this article. The

contributions so picked up shall be paid by each participating employer

in lieu of the member contributions to be paid by its employees under

this section, or subdivision b-1 of section six hundred nine of this

article, and shall be treated as employer contributions in determining

income tax treatment under section 414(h) of the Internal Revenue Code.

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

ch. 627/2007 §22

* 1. Notwithstanding any other provision of law, each participating

employer shall pick up the member contributions required on and after

the effective date of this subdivision to be made under this section by

its employees, or required to be made for the purchase of credit for

previous service or military service by its employees pursuant to an

irrevocable payroll deduction agreement under subdivision b-1 of section

six hundred nine of this article, and shall do so by reducing the salary

of each of its employees to which this section, or subdivision b-1 of

section six hundred nine of this article, is applicable by that amount

which each such employee is required to contribute under this section,

or subdivision b-1 of section six hundred nine of this article. The

contributions so picked up shall be paid by each participating employer

in lieu of the member contributions to be paid by its employees under

this section, or subdivision b-1 of section six hundred nine of this

article, and shall be treated as employer contributions in determining

income tax treatment under section 414(h) of the Internal Revenue Code.

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

per ch. 627/2007 §22

2. Each participating employer of any employee (subject to this

article) who, in lieu of joining a public retirement system of the

state, elected an optional retirement program to which their employers

are thereby required to contribute, including, but not limited to, an

election under the provisions of subdivision three-a or eight-a of

section three hundred ninety of the education law, shall pick up the

employee contributions thereto which would otherwise be mandatory under

the provisions of state law and shall do so by reducing the salary of

such employee by the amount of employee contributions to such optional

retirement program which would otherwise be mandatory under the

provisions of state law. The contributions so picked up shall be paid by

each participating employer in lieu of the member contributions to be

paid by its employees and shall be treated as employer contributions in

determining income tax treatment under section 414 (h) of the internal

revenue code.

3. With the exception of federal income tax treatment, the employee

contributions picked up or paid pursuant to paragraph one or two of this

subdivision and the additional member contributions picked up pursuant

to paragraph five of this subdivision shall for all other purposes,

including computation of retirement benefits and contributions by

employers and employees, be deemed employee salary. Nothing contained in

this subdivision shall be construed as superseding the provisions of

section four hundred thirty-one of this chapter or any similar provision

of law which limits the salary base for computing retirement benefits

payable by a public retirement system.

4. The provisions of this subdivision d shall not apply to a member of

the New York city employees' retirement system who is a member of the

uniformed correction force or of the uniformed force of the department

of sanitation, as defined in subdivisions thirty-nine and sixty-two of

section 13-101 of the administrative code of the city of New York.

* 5. (i) Notwithstanding any other provision of law to the contrary,

each participating employer:

(a) shall, in the case of a member who is a participant in the

twenty-five-year early retirement program (as defined in paragraph ten

of subdivision a of section six hundred four-c of this article), pick up

and pay to the retirement system of which such participant is a member

all additional member contributions which otherwise would be required to

be deducted from such member's compensation pursuant to paragraph three

of subdivision d of such section six hundred four-c; and

(b) shall, in the case of a member who is a participant in the age

fifty-seven retirement program (as defined in paragraph three of

subdivision b of section six hundred four-d of this article), pick up

and pay to the retirement system of which such participant is a member

all additional member contributions which otherwise would be required to

be deducted from such member's compensation pursuant to paragraph three

of subdivision f of such section six hundred four-d.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision d

of section six hundred four-c of this article or subdivision f of

section six hundred four-d of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision d of section six hundred four-c of

this article or subdivision f of section six hundred four-d of this

article.

* NB There are 2 par 5's

* 5. The Triborough bridge and tunnel authority shall, in the case of

a bridge and tunnel member (as defined in paragraph one of subdivision a

of this section) who is a participant in the twenty-year/age fifty

retirement program (as defined in paragraph four of subdivision a of

section six hundred four-c of this article), pick up and pay to the

retirement system all additional member contributions which otherwise

would be required to be deducted from such member's compensation

pursuant to paragraph two of subdivision e of such section six hundred

four-c (not including any additional member contributions due for any

period prior to the first full payroll period referred to in such

paragraph two of such subdivision e), and shall effect such pick up on

each and every payroll of such participant for each and every payroll

period with respect to which such paragraph two would otherwise require

such deductions.

* NB There are 2 par 5's

6. For the purpose of determining the retirement system rights,

benefits and privileges of any bridge and tunnel member (as defined in

paragraph one of subdivision a of this section) who is a participant in

the twenty-year/age fifty retirement program (as defined in paragraph

four of subdivision a of section six hundred four-c of this article),

the additional member contributions of such participant picked up

pursuant to paragraph five of this subdivision shall be deemed to be and

treated as a part of such member's additional member contributions under

paragraphs one and two of subdivision e of such section six hundred

four-c.

* 7. (i) The city of New York shall, in the case of a dispatcher

member (as defined in paragraph one of subdivision a of section six

hundred four-e of this article) who is a participant in the twenty-five

year retirement program (as defined in paragraph four of subdivision a

of such section six hundred four-e), pick up and pay to the retirement

system of which such participant is a member all additional member

contributions which otherwise would be required to be deducted from such

member's compensation pursuant to paragraphs one and two of subdivision

e of such section six hundred four-e (not including any additional

member contributions due for any period prior to the first full payroll

period referred to in such paragraph three of such subdivision e), and

shall effect such pick up on each and every payroll of such participant

for each and every payroll period with respect to which such paragraph

three would otherwise require such deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-e of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-e of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* There are 2 par 7's

* 7. (i) The city of New York shall, in the case of an EMT member (as

defined in paragraph one of subdivision a of section six hundred four-e

of this article) who is a participant in the twenty-five year retirement

program (as defined in paragraph four of subdivision a of such section

six hundred four-e), pick up and pay to the retirement system of which

such participant is a member all additional member contributions which

otherwise would be required to be deducted from such member's

compensation pursuant to paragraphs one and two of subdivision e of such

section six hundred four-e (not including any additional member

contributions due for any period prior to the first full payroll period

referred to in such paragraph three of such subdivision e), and shall

effect such pick up on each and every payroll of such participant for

each and every payroll period with respect to which such paragraph three

would otherwise require such deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-e of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-e of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* NB There are 2 par 7's

* 8. (i) The city of New York shall, in the case of a deputy sheriff

member (as defined in paragraph one of subdivision a of section six

hundred four-f of this article) who is a participant in the twenty-five

year retirement program (as defined in paragraph four of subdivision a

of such section six hundred four-f), pick up and pay to the retirement

system of which such participant is a member all additional member

contributions which otherwise would be required to be deducted from such

member's compensation pursuant to paragraphs one and two of subdivision

e of such section six hundred four-f (not including any additional

member contributions due for any period prior to the first full payroll

period referred to in such paragraph three of such subdivision e), and

shall effect such pick up on each and every payroll of such participant

for each and every payroll period with respect to which such paragraph

three would otherwise require such deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-f of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-f of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* NB There are 3 par 8's

* 8. The city of New York shall, in the case of an automotive member,

(as defined in paragraph one of subdivision a of section six hundred

four-g of this article) who is a participant in the twenty-five year/age

fifty retirement program (as defined in paragraph four of subdivision a

of section six hundred four-g of this article), pick up and pay to the

retirement system all additional member contributions which otherwise

would be required to be deducted from such member's compensation

pursuant to paragraph two of subdivision e of such section six hundred

four-g (not including any additional member contributions due for any

period prior to the first full payroll period referred to in such

paragraph two of such subdivision e), and shall effect such pick up on

each and every payroll of such participant for each and every payroll

period with respect to which such paragraph two would otherwise require

such deductions.

* NB There are 3 par 8's

* 8. (i) The city of New York shall, in the case of a special officer

(including persons employed by the city of New York in the title urban

park ranger or associate urban park ranger), parking control specialist,

school safety agent, campus peace officer or taxi and limousine

inspector member who is a participant in the twenty-five year retirement

program, pick up and pay to the retirement system of which such

participant is a member all additional member contributions which

otherwise would be required to be deducted from such member's

compensation pursuant to paragraphs one and two of subdivision e of

section six hundred four-e of this article, not including any additional

member contributions due for any period prior to the first full payroll

period referred to in paragraph three of such subdivision, and shall

effect such pick up on each and every payroll of such participant for

each and every payroll period with respect to which such paragraph three

would otherwise require such deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member, as such compensation would be in the

absence of a pick up program applicable to him or her hereunder, and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-f of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414 (h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-f of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* NB There are 3 par 8's

9. For the purpose of determining the retirement system rights,

benefits and privileges of any automotive member (as defined in

paragraph one of subdivision a of section six hundred four-g of this

article) who is a participant in the twenty-five year/age fifty

retirement program (as defined in paragraph four of subdivision a of

section six hundred four-g of this article), the additional member

contributions of such participant picked up pursuant to paragraph five

of this subdivision shall be deemed to be and treated as a part of such

member's additional member contributions under paragraphs one and two of

subdivision e of such section six hundred four-g.

* 10. (i) The city of New York shall, in the case of a police

communications member (as defined in paragraph one of subdivision a of

section six hundred four-h of this article) who is a participant in the

twenty-five year retirement program (as defined in paragraph four of

subdivision a of such section six hundred four-h), pick up and pay to

the retirement system of which such participant is a member, all

additional member contributions which otherwise would be required to be

deducted from such member's compensation pursuant to paragraphs one and

two of subdivision e of such section six hundred four-h (not including

any additional member contributions due for any period prior to the

first full payroll period referred to in such paragraph three of such

subdivision e), and shall effect such pick up on each and every payroll

of such participant for each and every payroll period with respect to

which such paragraph three would otherwise require such deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-h of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-h of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base of computing retirement benefits payable by a public

retirement system.

* NB Expires per 682/2003 §13 sb (b)

* 11. (i) Notwithstanding any other provision of law to the contrary,

each participating employer shall, in the case of a member who is a

participant in the age fifty-five retirement program (as defined in

paragraph seven of subdivision a of section six hundred four-i of this

article), pick up and pay to the retirement system of which such

participant is a member all additional member contributions which

otherwise would be required to be deducted from such member's

compensation pursuant to paragraph three of subdivision e of such

section six hundred four-i.

(ii) An amount equal to the amount of additional member contributions

picked up pursuant to this paragraph shall be deducted by such employer

from the compensation of such member (as such compensation would be in

the absence of a pick up program applicable to him or her hereunder) and

shall not be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-i of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

provisions of subdivision e of section six hundred four-i of the

article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this paragraph shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* NB Expires per 19/2008 §15 sb (c)

* 12. (i) The city of New York shall, in the case of a fire protection

inspector member (as defined in paragraph one of subdivision a of

section six hundred four-j of this article) who is a participant in the

twenty-five year retirement program (as defined in paragraph four of

subdivision a of such section six hundred four-j), pick up and pay to

the retirement system of which such participant is a member all

additional member contributions which otherwise would be required to be

deducted from such member's compensation pursuant to paragraphs one and

two of subdivision e of such section six hundred four-j of this article

(not including any additional member contributions due for any period

prior to the first full payroll period referred to in such paragraph

three of such subdivision e), and shall effect such pick up in each and

every payroll of such participant for each and every payroll period with

respect to which such paragraph three would otherwise require such

deductions.

(ii) An amount equal to the amount of additional contributions picked

up pursuant to this paragraph shall be deducted by such employer from

the compensation of such member (as such compensation would be in the

absence of a pick up program applicable to them hereunder) and shall not

be paid to such member.

(iii) The additional member contributions picked up pursuant to this

paragraph for any such member shall be paid by such employer in lieu of

an equal amount of additional member contributions otherwise required to

be paid by such member under the applicable provisions of subdivision e

of section six hundred four-j of this article, and shall be deemed to be

and treated as employer contributions pursuant to section 414(h) of the

Internal Revenue Code.

(iv) For the purpose of determining the retirement system rights,

benefits, and privileges of any member whose additional member

contributions are picked up pursuant to this paragraph, such picked up

additional member contributions shall be deemed to be and treated as

part of such member's additional member contributions under the

applicable provisions of subdivision e of section six hundred four-j of

this article.

(v) With the exception of federal income tax treatment, the additional

member contributions picked up pursuant to subparagraph (i) of this

paragraph shall for all other purposes, including computation of

retirement benefits and contributions by employers and employees, be

deemed employee salary. Nothing contained in this subdivision shall be

construed as superseding the provisions of section four hundred

thirty-one of this chapter, or any similar provision of law which limits

the salary base for computing retirement benefits payable by a public

retirement system.

* NB Effective only so long as certain conditions are met (see chapter

55 of 2024 Part EE, § 5 (a)

** NB Expires per ch. 782/88 § 8

e. Interest shall accrue from the date of death until the date of

payment on accumulated member contributions refunded pursuant to this

section upon the death of a member, where no death benefit is payable on

account of such death. Interest shall accrue at the rate provided in

subdivision one of section three-a of the general municipal law.

f. Anything in subdivision a of this section to the contrary

notwithstanding a member employed as a uniformed court officer or peace

officer in the unified court system who first joins the New York state

and local employees' retirement system on or after January first, two

thousand ten shall contribute four percent of annual wages to the New

York state and local employees' retirement system, except that beginning

April first, two thousand thirteen for members who first become members

of the New York state and local employees' retirement system on or after

April first, two thousand twelve, the rate at which each such member

shall contribute in any current plan year (April first to March

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

member in the second plan year (April first to March thirty-first)

preceding such current plan year as follows:

1. members with wages of forty-five thousand dollars per annum or less

shall contribute three per centum of annual wages;

2. 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;

3. 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;

4. 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

5. 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 (April first to March thirty-first) in which such member has

established membership in the New York state and local employees'

retirement system, such member shall contribute a percentage of annual

wages in accordance with the preceding schedule based upon a projection

of annual wages provided by the employer. Notwithstanding the foregoing,

when determining the rate at which each such member who became a member

of the New York state and local employees' retirement system on or after

April first, two thousand twelve shall contribute for any plan year

(April first to March thirty-first) between April first, two thousand

twenty-two and April first, two thousand twenty-eight, such rate shall

be determined by reference to employees annual base wages of such member

in the second plan year (April first to March thirty-first) preceding

such current plan year. Base wages shall include regular pay, shift

differential pay, location pay, and any increased hiring rate pay, but

from April first, two thousand twenty-two through March thirty-first,

two thousand twenty-eight shall not include any overtime payments.

The head of the New York state and local employees' retirement system

shall promulgate such regulations as may be necessary and appropriate

with respect to the deduction of such contribution from members' wages

and for the maintenance of any special fund or funds with respect to

amounts so contributed.

g. Members who first join the New York state teachers' retirement

system on or after January first, two thousand ten shall contribute

three and one-half percent of annual wages to the New York state

teachers' retirement system, except that beginning April first, two

thousand thirteen for members who first become members of the New York

state teachers' retirement system on or after April first, two thousand

twelve, the rate at which each such member shall contribute in any

current plan year (July first to June thirtieth) shall be determined by

reference to the wages of such member in the second plan year (July

first to June thirtieth) preceding such current plan year as follows:

1. members with wages of forty-five thousand dollars per annum or less

shall contribute three per centum of annual wages;

2. 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;

3. 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;

4. 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

5. 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 (July first to June thirtieth) in which such member has

established membership in the New York state teachers' retirement

system, such member shall contribute a percentage of annual wages in

accordance with the preceding schedule based upon a projection of annual

wages provided by the employer. Notwithstanding the foregoing, when

determining the contribution rate at which a member of the New York

state teachers' retirement system with a date of membership on or after

April first, two thousand twelve shall contribute for plan years (July

first to June thirtieth) between July first, two thousand twenty-two and

July first, two thousand twenty-eight, such rate shall be determined by

reference to the member's annual base wages in the second plan year

(July first to June thirtieth) preceding such current plan year. Annual

base wages from April first, two thousand twenty-two through March

thirty-first, two thousand twenty-eight shall not include compensation

earned for extracurricular programs or any other pensionable earnings

paid in addition to the annual base wages.

The head of the New York state teachers' retirement system shall

promulgate such regulations as may be necessary and appropriate with

respect to the deduction of such contribution from members' wages and

for the maintenance of any special fund or funds with respect to amounts

so contributed.

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

participant may use any excess basic member contributions to offset a

deficit of additional member contributions as required pursuant to

sections six hundred four-a, six hundred four-b, six hundred four-c, as

added by chapter 96 of the laws of 1995, six hundred four-c, as added by

chapter 472 of the laws of 1995, six hundred four-d, six hundred four-e,

as added by chapter 576 of the laws of 2000, six hundred four-e, as

added by chapter 577 of the laws of 2000, six hundred four-f, as added

by chapter 559 of the laws of 2001, six hundred four-f, as added by

chapter 582 of the laws of 2001, six hundred four-g, and six hundred

four-h of this article. The use of basic member contributions to offset

a deficit of additional member contributions does not affect the

contributions' tax designation pursuant to section 414(h) of the

Internal Revenue Code.