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

1. A member of a retirement system who is subject to the provisions of
this article who works less than full time, which for the purposes of
this article shall mean less than thirty hours a week in the cae of a
member who has a specified work-week, shall receive retirement credit
for such service in accordance with the following provisions:

(a) A member employed on an hourly basis who works for five hundred or
more hours a year and who is on the payroll for a minimum of five months
in the year shall receive credit on a prorated basis, but in no event
shall less than six hours constitute a full day's retirement credit;

(b) A member employed on a per diem basis who works at least sixty
days in a year and who is on the payroll for a minimum of five months in
the year shall receive retirement credit on a day-for-day basis, but in
no event shall less than six hours constitute a full day's retirement
credit;

(c) If the annual salary of a member paid on a basis other than per
diem or per hour would be less than the product of the state's minimum
wage during such period and two thousand hours, the presumption shall be
that such a member is a part-time employee and any retirement credit
granted shall be prorated; provided, however, such a member shall not
receive greater credit than a member working on a per diem basis.

2. Except for retirement credit for military service as specified in
subdivision d of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provisions of this section, with respect to
members of the New York state employees' retirement system, teachers as
defined in section one hundred thirty-six of the civil service law,
employed full time for the school year, shall be deemed on the payroll
of the state, for twelve months in crediting retirement service credit
for service rendered. For the purposes of this paragraph the comptroller
shall define school year by regulation.

3. The membership of any member who is subject to the provisions of
this subdivision a, or to the provisions of any rule or regulation
promulgated and approved in accordance with the provisions of
subdivision f of this section, shall be continued and shall not be
terminated for so long as such member is actually in service.

b. Previous service.

A member of a retirement system who is subject to the provisions of
this article shall be eligible to obtain retirement credit for previous
service if retirement credit had previously been granted for such
service or if such service that would have been creditable in one of the
public retirement systems of the state, as defined in subdivision
twenty-three of section five hundred one of this chapter, at the time
such service was rendered, if the individual had been a member of such
retirement system and the member has rendered a minimum of two years of
credited service after July first, nineteen hundred seventy-three;
provided, however, retirement credit may be granted for service which
predates the date of entry into the retirement system if such service is
otherwise creditable and was rendered by an employee during which
employment he was ineligible to join a public retirement system.

* b-1. Employer pick-up of contributions in respect of previous
service. Notwithstanding any other provision of law, any member of the
New York city teachers' retirement system eligible to purchase credit
for previous service with a public employer pursuant to subdivision b of
this section, may elect to purchase any or all of such service by
executing a periodic payroll deduction agreement. Such agreement shall
set forth the amount of previous service being purchased, the estimated
total cost of such service credit, and the number of payroll periods in
which such periodic payments shall be made. Such agreement shall be
irrevocable, shall not be subject to amendment or modification in any
manner, and shall expire only upon completion of payroll deductions
specified therein. Notwithstanding the foregoing, any member who has
entered into such a payroll deduction agreement and who terminates
employment prior to completion of the payments required therein shall be
credited with any service as to which such member shall have paid the
contributions required under the terms of such agreement.

* NB Effective until notice of ruling by Internal Revenue Service per
ch. 627/2007 §22

* b-1. Employer pick-up of contributions in respect of previous
service or military service. Notwithstanding any other provision of law,
any member of the New York city teachers' retirement system, the New
York state teachers' retirement system, the New York city employees'
retirement system, the New York city board of education retirement
system, the New York state and local employees' retirement system, the
New York state and local police and fire retirement system or the New
York city fire department pension fund eligible to purchase credit for
previous service with a public employer pursuant to subdivision b of
this section or to purchase credit for military service pursuant to
article twenty of this chapter, may elect to purchase any or all of such
service by executing a periodic payroll deduction agreement where and to
the extent such elections are permitted by the member's retirement
system by rule or regulation. Such agreement shall set forth the amount
of previous service or military service being purchased, the estimated
total cost of such service credit, and the number of payroll periods in
which such periodic payments shall be made. Such agreement shall be
irrevocable, shall not be subject to amendment or modification in any
manner, and shall expire only upon completion of payroll deductions
specified therein. Notwithstanding the foregoing, any member who has
entered into such a payroll deduction agreement and who terminates
employment prior to completion of the payments required therein shall be
credited with any service as to which such member shall have paid the
contributions required under the terms of such agreement.

* NB Takes effect upon notice of ruling by Internal Revenue Service
per ch. 627/2007 §22 -- expires per ch. 691/2004 §8

c. Creditable service.

A member of a retirement system who is subject to the provisions of
this article shall not be eligible to obtain retirement credit for
service with a public employer other than the state of New York, a
political subdivision thereof, a public benefit corporation, or a
participating employer; provided, however, military service with the
federal government may be credited pursuant to section two hundred
forty-three of the military law up to a maximum of four years; and
further provided that retirement credit may be granted for service with
an agency located within the state of New York currently specified in
the law as providing retirement credit for service.

d. To facilitate administration of the provisions of this section the
administrative head or the trustees of a retirement system, as may be
appropriate, may make interpretations of the provisions of this section
which are consistent with the intent of this section, but such
interpretations shall not take effect unless publicly promulgated.

f. Notwithstanding any other provision of law, any member of the New
York state and local employees' retirement system who is subject to the
provisions of this article and who is employed by a school district, a
board of cooperative educational services, a vocational education and
extension board, an institution for the instruction of the deaf and of
the blind as enumerated in section four thousand two hundred one of the
education law, or a school district as enumerated in section one of
chapter five hundred sixty-six of the laws of nineteen hundred
sixty-seven as amended to date, shall have their service credit for
service rendered on or after January first, nineteen hundred ninety
determined by dividing the number of days worked in a school year by one
hundred eighty. For the purpose of this section a school year will begin
on July first and end the following June thirtieth. No more than one
year of service may be credited during any such fiscal year. Credit for
service rendered before January first, nineteen hundred ninety shall be
determined in the same manner if a person eligible for such benefit
shall file the appropriate application with the state comptroller on or
before August second, nineteen hundred ninety-six and, within five years
of filing such application, make payment for all costs necessary to
finance the receipt of such service credit.

g. Notwithstanding the provisions of subdivision c of this section, a
member of a retirement system who is subject to the provisions of this
article shall be eligible to obtain retirement credit for previous
service if retirement credit has previously been granted for such
service rendered prior to January first, nineteen hundred fifty-five and
if such member has rendered a minimum of three years of credited service
after July first, nineteen hundred seventy-three.

h. The provisions of paragraph one of subdivision a of this section
shall not apply to members of the New York city employees' retirement
system or the New York city board of education retirement system who are
subject to the provisions of this article. The crediting of service for
such members of such retirement systems shall be governed by the
applicable provisions of subdivision c of section 13-638.4 of the
administrative code of the city of New York, and the other applicable
provisions of such code and of the rules and regulations of such board
of education retirement system.

i. Except for retirement credit for military service as specified in
subdivision c of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provision of this section to the contrary,
with respect to members of the New York state and local employees'
retirement system, a member who is employed by a community college as
defined in section six thousand three hundred one of the education law
or who is employed by any unit of the state university of New York as
defined in section three hundred fifty of the education law, and who is
in the classified service as that term is defined in section forty of
the civil service law, and who is employed for the full academic year,
full academic year shall mean the fall and spring semesters during which
academic courses are offered, shall be deemed to be on the payroll of
such community college or state university for twelve months in
crediting retirement service credit for service rendered.

j. Except for retirement credit for military service as specified in
subdivision c of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provision of this section to the contrary, a
member of the New York state and local employees' retirement system who
is employed by a community college as defined in section six thousand
three hundred one of the education law or who is employed by any unit of
the state university of New York as defined in section three hundred
fifty of the education law, and who is in the unclassified service of
the civil service as defined in subdivisions (h) and (i) of section
thirty-five of the civil service law, and who is employed for the full
academic year, full academic year shall mean the fall and spring
semesters during which academic courses are offered, shall be deemed to
be on the payroll of such community college or state university for
twelve months in crediting retirement service credit for service
rendered.