New York Laws
Article 15 - Coordinated Retirement Plan
613 - Member Contributions.

(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-four, 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-four, 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.
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)
** 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-four, 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.
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-four, 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 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.

Structure New York Laws