(a) For which he made contributions, regardless of whether such
contributions were returned to him when he left such service, or
(b) Rendered by him while not a member of any retirement system that
is actuarially sound and of which the state or municipality thereof is a
contributor,
provided he makes the contributions required by this article for such
credit and renders at least two years of member service after he last
became a member.
No credit shall be allowed for service if, but for the member's
failure to avail himself of the privilege of transfer within the time
and in the manner provided in section three hundred forty-three of this
article, credit for such service could have been obtained upon transfer
from another retirement system pursuant to such section.
c. Purchase of previous member service credit.
1. A member who has not previously been a member may purchase credit
at any time for all allowable member service; provided, however, that a
member joining the system pursuant to paragraph one of subdivision c of
section three hundred forty of this article shall not be permitted to
purchase credit for, or otherwise be allowed credit for the previous
service upon which his retirement or pension from another pension or
retirement system is or would be based. In order to purchase credit,
which may be purchased pursuant to this paragraph, the member shall pay
into the annuity savings fund, either in a lump sum or in installments,
a sum equal to the amount which would have been in such fund to his
credit had he actually been a member contributing thereto during the
entire period of such previous member service. If such payment be made
in installments, the same shall be paid within a period no greater than
the number of months of such member service.
2. A member who, after a previous membership, withdrew all or part of
his accumulated contributions shall be credited with all allowable
service rendered prior to such withdrawal, provided he:
(a) Renders at least two years of member service after his last
withdrawal, and
(b) Redeposits such withdrawn amount in the annuity savings fund,
either in a lump sum or in installments; provided, however, that a
member joining the police and fire retirement system pursuant to
paragraph three of subdivision c of section three hundred forty of this
article shall not be permitted to purchase credit for, or otherwise be
allowed credit for the previous service upon which his or her retirement
or pension from another pension or retirement system is or would be
based. If such payment be made in installments, the same shall be paid
within a period no greater than the number of months of member service
lost by such withdrawal.
d. Credit allowable only if paid for. In the event that a member
retires or that any benefit becomes payable because of his membership in
the retirement system prior to the completion of all of the payments
required to be made by him as a condition precedent to his obtaining
credit for member service, the amount of his retirement allowance or
such other benefits shall be based only on:
1. The service rendered by him since he last became a member of the
retirement system and for which contributions have been paid by him, and
2. Any additional service, all the conditions precedent to the
crediting of which have been completely fulfilled by him. However, if
the full amount of the payments required to be made by the member is not
paid to the retirement system, the amount of service credit shall be
proportional to the total amount of the payments made.
e. Waiver of membership requirement in certain cases. In the case of a
person in the employ of a participating employer, the requirements in
sections three hundred sixty and three hundred seventy-five of this
article that a member must have credit for one or more years of service
as a member shall not apply if:
1. Such person became a member within one year after his employer
became a participating employer, and
2. He was in the service of such participating employer for the entire
year previous to his retirement or death.
f. Restoration of credit in certain cases.
1. A member who has been discontinued from service through no fault of
his own and who has withdrawn his accumulated contributions shall have
his total service credit restored in full if:
(a) He had less than twenty years of total service credit when he was
so discontinued, and
(b) He returns to service within ten years after such discontinuance,
and
(c) He redeposits the total amount so withdrawn by him and
(d) His employer elects to and does pay to the pension accumulation
fund an amount equal to the reserve required to cover such restoration
of credit.
2. Upon such return to service, such member shall contribute to the
police and fire retirement system as a new member.
3. In the event such a member retires before his employer makes such
payment, he may elect to receive his benefit immediately as if full
service credit were allowable. He thereupon shall be entitled to receive
the full amount of such benefit for such period as the same can be paid
from the combined reserve available on his account in the annuity
reserve fund and pension reserve fund. When his employer makes such
payment, his benefit thereafter shall be continued from the reserve so
paid.
4. The provisions of this subdivision f shall be controlling
notwithstanding any provision in this article to the contrary.
g. Prior service credit and credit for service in war after world war
I in certain cases. Allowable prior service credit and allowable credit
for service in war after world war I shall be granted immediately to:
1. Any member who shall have rendered at least two years of service
since he last became a member.
2. Any person who is in the service of a participating employer on the
date it approves participation and who becomes a member within one year
after such date.
The employer for whom the member is working at the time such prior
service credit or credit for service in war after world war I is
allowed, shall pay the contribution required to be made by an employer
on account of such credit.
h. Prior service certificates and certificates for service in war
after world war I.
1. The comptroller shall issue a certificate, to be known as a prior
service certificate, to each member entitled to prior service credit.
Such certificate shall certify the amount of such credit which shall be
allowed in computing any pension provided for by this article.
2. The comptroller, upon application, shall issue a certificate for
service in war after world war I to each member entitled thereto. Such
certificate shall certify to service in war after world war I allowable
to such member.
3. The comptroller, upon application of a member at any time, or upon
his own initiative within one year from the date of issuance of a prior
service certificate or a certificate for service in war after world war
I may modify any such certificate in accordance with the allowance for
prior service or service in war after world war I credit to which the
member is shown to be entitled.
4. A member's prior service certificate, certificate for service in
war after world war I, or any such certificate as modified, shall become
void upon the termination of his or her membership in the police and
fire retirement system. Except as provided by subdivision d of section
four hundred two of this article, resumption of membership after such
termination shall be without credit for prior service or service in war
after world war I.
i. Allowances during leaves of absence without pay.
1. Time during which a member is absent on leave without pay:
(a) Shall not be included in computing prior service.
(b) May be included in computing member service and final average
salary only if the head of the department in which such member is
employed and the comptroller allow such time for retirement purposes at
the time such leave of absence is granted.
(c) Shall be included in computing member service and final average
salary in case such a leave of absence was granted, during the period
from March first, nineteen hundred forty, until six months after the
termination of world war II, to enable the member to enter the service
of the federal government or its associated powers, or to engage in war
work or defense industries only if:
(1) The fact that such service was rendered is established to the
satisfaction of the comptroller, and
(2) Such member shall have notified the comptroller in writing, on or
before July first, nineteen hundred forty-seven, or within one year
after such leave of absence was granted, that he claims member service
credit pursuant to the provisions of this subparagraph c, and
(3) Such member, within a period not greater than the number of months
during which he was on leave of absence, shall pay into:
(aa) The annuity savings fund such amounts as would have been in such
fund to his credit had he remained in the performance of his regular
duties as a member at the same salary he was receiving when such leave
of absence was granted, and
(bb) The pension accumulation fund such amounts as would have been in
such fund had he remained in the performance of his regular duties. Such
amounts shall be determined by the actuary and shall be sufficient to
pay the contribution that the state or a participating employer would
have paid for an ordinary death benefit and for that portion of the
pension provided for in paragraph two of subdivision a or paragraph two
of subdivision b of section three hundred seventy-five of this article
for service during such period.
(d) Shall be included in computing member service and final average
salary in case such a leave of absence commenced during the period from
April first, nineteen hundred sixty-six through June thirtieth, nineteen
hundred seventy-four, and was granted for a period of not more than two
years to enable the member to perform services as a civilian officer or
employee of the Federal government or one of its agencies or a
contractor of the United States Agency for International Development
engaged to perform the work of such agency, the United Nations, any
other international organization of which the United States of America
is a member, or a foreign government only if:
(1) The comptroller allows inclusion of such time for retirement
purposes at the time such leave of absence is granted, and
(2) Payment during such leave of absence or within one year after the
end of such leave of absence is made by the employee into:
(aa) The annuity savings fund of contributions equal to the
contributions which the member would have made during the period of such
leave of absence had he been performing his regular duties, and
(bb) The pension accumulation fund of a further contribution equal to
the contribution which his employer would have made on his behalf during
the period of such leave of absence had he been performing his regular
duties. The payments required by this item (bb) may be made on the
member's behalf by the organization employing him during such leave of
absence.
j. Allowance for unused sick leave for members in the employ of the
state.
1. In addition to any other service credit to which he or she is
entitled, a member who meets the requirements set forth in paragraphs
two and three of this subdivision shall be granted one day of additional
service credit for each day of accumulated unused sick leave which he or
she has at time of retirement for service, but such credit shall not (a)
exceed one hundred sixty-five days, (b) be considered in meeting any
service or age requirements prescribed in this chapter, and (c) be
considered in computing final average salary. However, for a member of
the collective negotiating units established by article fourteen of the
civil service law designated the security services negotiating unit, the
security supervisors negotiating unit and effective on and after June
twenty-seventh, two thousand seventeen, the agency police services unit
such service credit limitation provided in subparagraph (a) of this
paragraph shall not exceed two hundred days.
2. Such service retirement credit shall be granted only to members in
the employ of the state, other than members of the state police in a
collective negotiating unit defined in the certification of the public
employment relations board dated December twenty-ninth, nineteen hundred
seventy in case numbers C-0570 and C-0575 established pursuant to
article fourteen of the civil service law, who prior to retirement were
subject to a plan established by law, rule, regulation, written order or
written policy which provided for the regular earning and accumulation
of sick leave, provided, however, that such service retirement credit
shall be granted to members of the state police who are in the
collective negotiating unit defined in the certification of the public
employment relations board dated November twentieth, nineteen hundred
eighty-one in case number C-2298 and in case number C-2299, and to such
a member in the negotiating unit defined in such board's certification
dated April second, nineteen hundred eighty-five, in case number C-2819
established pursuant to article fourteen of the civil service law, who
retire on or after the first day of June, nineteen hundred eighty-five.
3. In the case of persons who last became members on or after July
first, nineteen hundred seventy-three, the provisions of this
subdivision shall apply only to those retiring from service prior to
July first, nineteen hundred seventy-four.
k. Credit for certain world war II service. 1. In addition to credit
for military service as defined in paragraph one of subdivision
thirty-one of section three hundred two of this chapter a member in the
employ of the state, other than a member of the state police in
collective negotiating units established pursuant to article fourteen of
the civil service law, as of March thirty-first, nineteen hundred
seventy, may obtain credit for military service as defined in paragraph
two of subdivision thirty-one of section two of this chapter in
accordance with the provisions of this subdivision.
2. To obtain such credit a member shall: (a) deposit in the annuity
savings fund a sum equal to the product of his normal rate of
contribution at time of entry into state service, his annual rate of
compensation at that time, and the period of military service being
claimed, with regular interest, and (b) deposit in the pension
accumulation fund a sum equal to the product of the state's normal
contribution rate at the time of the member's entry into such service,
his annual rate of compensation at that time, and the period of military
service being claimed, with regular interest. Such deposit must be made
on or before March thirty-first, nineteen hundred seventy-two, provided,
however, such member may elect to deposit such amount over a period of
time no greater than the period for which credit is being claimed, in
which case such payments must commence no later than March thirty-first,
nineteen hundred seventy-two. If the full amount of such payments is not
paid to the retirement system, the amount of service credited shall be
proportional to the total amount of the payments made.
3. (a) A member who enters the employ of the state on or after April
first, nineteen hundred seventy and prior to April first, nineteen
hundred seventy-two shall have one year from his date of entry to make
application and payment for such service in the manner specified above.
The salary base for such an employee shall be his annual rate of
compensation at the time of his entry into state service.
(b) A member who reenters the employ of the state on or after April
first, nineteen hundred seventy and prior to April first, nineteen
hundred seventy-two shall have one year from his date of reentry to make
application and payment for such service in the manner specified above.
The salary base for such payments shall be either the employee's (i)
annual rate of compensation at the time of original entry into such
service or (ii) his annual rate of compensation upon reentry into such
service, whichever would result in the greatest contributions.
4. Such credit for military service shall not be used to increase a
service retirement benefit if at the time of retirement such member (a)
is retiring from service with less than ten years of total service
credit, or (b) is retiring with less than three years of member service
rendered subsequent to the date of last entry into state service; upon
retirement as specified in (a) or (b), there shall be refunded to such
member the amount of such deposit plus accrued interest exclusive of the
amount deposited to the pension accumulation fund attributable to death
and disability benefits.
5. For the purposes of this subdivision the member's normal rate of
contribution in the case of an employee of the state who (a) enters
service on or after the date that employee contributions were reduced
pursuant to section seventy-a or that no employee contributions were
required shall be based on the latest schedule of normal contribution
rates in effect for employees of the state, and shall be set as if such
schedule had been in effect at the time of his entry into state service,
or (b) transfers into the retirement system shall not be less than the
rate the member would have had if all his service, exclusive of that
being claimed pursuant to this subdivision, had been rendered as a
member of the retirement system.
6. In no event shall credit be granted pursuant to this subdivision if
credit is granted for the same period of time pursuant to other
provisions of law.
7. Subject to the provisions of paragraph three of this subdivision no
application for credit pursuant to the provisions of this subdivision
shall be honored if made on or after April first, nineteen hundred
seventy-two.
8. A member may direct, upon a form prepared by the comptroller, that
his excess contributions be applied toward the payment required by this
subdivision. The term excess contributions shall mean accumulated
contributions in excess of the amount thereof required to provide a
pension or retirement allowance. Appropriate transfers and credits to
the annuity savings fund and the pension accumulation fund will be made
in the manner set forth in the official regulation adopted by the
comptroller for such purpose.
* l. Employer pick-up of contributions in respect of previous service
or military service. Notwithstanding any other provision of law, any
member eligible to purchase credit for previous service with a public
employer pursuant to this section or section three hundred forty-two of
this title 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 retirement system by rule
or regulation. Such agreement shall set forth the amount of previous
service or military service being purchased, the estimated total cost of
such service credit, and the number of payroll periods in which such
periodic payments shall be made. Such agreement shall be irrevocable,
shall not be subject to amendment or modification in any manner, and
shall expire only upon completion of payroll deductions required
therein. Notwithstanding the foregoing, any member who has entered into
such a payroll deduction agreement and who terminates employment prior
to the completion of the payments required therein shall be credited
with any service as to which such members shall have paid the
contributions required under the terms of the agreement.
* NB Takes effect upon notice of ruling by Internal Revenue Service --
expires per ch. 627/2007 ยง22