S. 8134 2
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-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 differen-
tial pay, location pay, and any increased hiring rate pay, but shall not
include any overtime payments.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL 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. Subdivision a of section 613 of the retirement and social securi-
ty law, as amended by chapter 10 of the laws of 2000, paragraphs 1 and 2
as amended by chapter 510 of the laws of 2015, the second undesignated
paragraph of paragraph 1 and the second undesignated paragraph of para-
graph 2 as amended by section 2 of part KK of chapter 55 of the laws of
2024, is amended to read as follows:
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 teach-
ers' 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 para-
graph) 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 retire-
ment system, plan year shall mean January first through December thir-
ty-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;
S. 8134 3
(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 determin-
ing the rate at which each such member who became a member of the New
York state and local employees' retirement system, New York city employ-
ees' 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 differen-
tial 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 annu-
al base wages.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL 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
S. 8134 4
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 para-
graph) 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 thir-
ty-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 deter-
mined 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 differen-
tial pay, location pay, and any increased hiring rate pay, but shall not
include any overtime payments.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
§ 3. Subdivisions f and g of section 613 of the retirement and social
security law, as amended by chapter 18 of the laws of 2012, the second
undesignated paragraph of subdivision f and the second undesignated
paragraph of subdivision g as amended by section 2 of part KK of chap-
ter 55 of the laws of 2024, are amended to read as follows:
S. 8134 5
f. Anything in subdivision a of this section to the contrary notwith-
standing 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-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 differen-
tial pay, location pay, and any increased hiring rate pay, but shall not
include any overtime payments.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
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 teach-
ers' 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
S. 8134 6
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 estab-
lished 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 determin-
ing the contribution rate at which a member of the New York state teach-
ers' 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-six, such rate shall be determined by refer-
ence 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 shall not include compensation earned for extracurricular programs
or any other pensionable earnings paid in addition to the annual base
wages.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL 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.
§ 4. Section 1204 of the retirement and social security law, as
amended by chapter 18 of the laws of 2012, the second undesignated
paragraph as amended by section 3 of part KK of chapter 55 of the laws
of 2024, is amended to read as follows:
§ 1204. Member contributions. Members who are subject to the
provisions of this article 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 the New York state and local police and fire retire-
ment 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 thir-
ty-first) preceding such current plan year as follows:
S. 8134 7
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 (April first to March thirty-first) in which such member has
established membership in the New York state and local police and fire
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 police and fire 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 thou-
sand 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. Effective April first, two
thousand twelve, all members subject to the provisions of this article
shall not be required to make member contributions on annual wages
excluded from the calculation of final average salary pursuant to
section twelve hundred three of this article. Nothing in this section,
however, shall be construed or deemed to allow members to receive a
refund of any member contributions on such wages paid prior to April
first, two thousand twelve.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
Members who are enrolled in a retirement plan that limits the amount
of creditable service a member can accrue shall not be required to make
contributions pursuant to this section after accruing the maximum amount
of service credit allowed by the retirement plan in which they are
enrolled. The state comptroller 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. In no way shall
the member contributions made pursuant to this section be used to
provide for pension increases or annuities of any kind.
§ 5. Subdivision 2 of section 182 of the education law, as amended by
chapter 18 of the laws of 2012, is amended to read as follows:
2. Employee contributions. In the case of any electing employee,
contributions at the rate of three per centum of [his] THE state salary
OF SUCH EMPLOYEE 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
S. 8134 8
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] SUCH EMPLOYEE'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 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.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
§ 6. Paragraph (d) of subdivision 2 of section 392 of the education
law, as added by chapter 18 of the laws of 2012, is amended to read as
follows:
(d) 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:
(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;
S. 8134 9
(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 (January first to December thirty-first) in which such member has
established membership in the State University 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.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
§ 7. Paragraph (d) of subdivision 2 of section 6252 of the education
law, as added by chapter 18 of the laws of 2012, is amended to read as
follows:
(d) 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:
(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 (January first to December thirty-first) in which such member has
established membership in the Board of Higher Education Optional Retire-
ment 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.
NOTWITHSTANDING THE FOREGOING, ON AND AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH, THE RATE OF CONTRIBUTION FOR MEMBERS WITH TEN OR MORE YEARS
OF MEMBERSHIP SHALL BE THREE PER CENTUM OF ANNUAL WAGES.
§ 8. Notwithstanding any other provision of law to the contrary, none
of the provisions of this act shall be subject to section 25 of the
retirement and social security law.
§ 9. No employee contributions made by a member of a public retire-
ment system prior to the effective date of this act shall be refunded as
a result of this act becoming a law.
§ 10. This act shall take effect one year after it shall have become a
law.