§ 613 — Member contributions

New York § 613

• Jurisdiction: New York
• Law RSS: Retirement & Social Security
• Art. 15: Coordinated Retirement Plan

Text

§ 613. Member contributions. a. 1. Except as provided by paragraph two\nof this subdivision, members shall contribute three percent of annual\nwages to the retirement system in which they have membership, except\nthat beginning April first, two thousand thirteen for members who first\nbecome members of a public retirement system of the state on or after\nApril first, two thousand twelve, the rate at which each such member\nshall contribute in any current plan year (April first to March\nthirty-first, except for members of the New York city employees'\nretirement system, New York city teachers' retirement system and New\nYork city board of education retirement system, plan year shall mean\nJanuary first through December thirty-first commencing with the January\nfirst next succeeding the effective date of the chapter of the laws of\ntwo thousand fifteen that amended this paragraph) shall be determined by\nreference to the wages of such member in the second plan year (April\nfirst to March thirty-first, except for members of the New York city\nemployees' retirement system, New York city teachers' retirement system\nand New York city board of education retirement system, plan year shall\nmean January first through December thirty-first commencing with the\nJanuary first next succeeding the effective date of the chapter of the\nlaws of two thousand fifteen that amended this paragraph) preceding such\ncurrent plan year as follows:\n (i) members with wages of forty-five thousand dollars per annum or\nless shall contribute three per centum of annual wages;\n (ii) members with wages greater than forty-five thousand per annum,\nbut not more than fifty-five thousand per annum shall contribute three\nand one-half per centum of annual wages;\n (iii) members with wages greater than fifty-five thousand per annum,\nbut not more than seventy-five thousand per annum shall contribute four\nand one-half per centum of annual wages;\n (iv) members with wages greater than seventy-five thousand per annum\nbut not more than one hundred thousand per annum shall contribute five\nand three-quarters per centum of annual wages; and\n (v) members with wages greater than one hundred thousand per annum\nshall contribute six per centum of annual wages.\n Notwithstanding the foregoing, during each of the first three plan\nyears (April first to March thirty-first, except for members of New York\ncity employees' retirement system, New York city teachers' retirement\nsystem and New York city board of education retirement system, plan year\nshall mean January first through December thirty-first commencing with\nthe January first next succeeding the effective date of chapter five\nhundred ten of the laws of two thousand fifteen) in which such member\nhas established membership in a public retirement system of the state,\nsuch member shall contribute a percentage of annual wages in accordance\nwith the preceding schedule based upon a projection of annual wages\nprovided by the employer. Notwithstanding the foregoing, when\ndetermining the rate at which each such member who became a member of\nthe New York state and local employees' retirement system, New York city\nemployees' retirement system, New York city teachers' retirement system\nand New York city board of education retirement system, on or after\nApril first, two thousand twelve shall contribute for any plan year\n(April first to March thirty-first, except for members of the New York\ncity employees' retirement system, New York city teachers' retirement\nsystem and New York city board of education retirement system, plan year\nshall mean January first through December thirty-first commencing with\nJanuary first next succeeding the effective date of chapter five hundred\nten of the laws of two thousand fifteen) between April first, two\nthousand twenty-two and April first, two thousand twenty-six, such rate\nshall be determined by reference to employees annual base wages of such\nmember in the second plan year (April first to March thirty-first)\npreceding such current plan year. Base wages shall include regular pay,\nshift differential pay, location pay, and any increased hiring rate pay,\nbut shall not include any overtime payments or compensation earned for\nextracurricular programs or any other pensionable earnings paid in\naddition to the annual base wages.\n The head of each retirement system shall promulgate such regulations\nas may be necessary and appropriate with respect to the deduction of\nsuch contribution from members' wages and for the maintenance of any\nspecial fund or funds with respect to amounts so contributed.\n 2. A member of the New York city employees' retirement system who is\neligible to be a participant in the twenty-five-year and age fifty-five\nretirement program, as defined by paragraph five of subdivision a of\nsection six hundred four-b of this article shall contribute two percent\nof annual wages to such system effective on the starting date of the\nelimination of additional member contributions, as defined in an\nelection made pursuant to paragraph ten of subdivision e of section six\nhundred four-b of this article, except that beginning April first, two\nthousand thirteen for members who first become members of the New York\ncity employees' retirement system on or after April first, two thousand\ntwelve, the rate at which each such member shall contribute in any\ncurrent plan year (April first to March thirty-first, provided, however,\nthat plan year shall mean January first through December thirty-first\ncommencing with the January first next succeeding the effective date of\nthe chapter of the laws of two thousand fifteen that amended this\nparagraph) shall be determined by reference to the wages of such member\nin the second plan year (April first to March thirty-first, provided,\nhowever, that plan year shall mean January first through December\nthirty-first commencing with the January first next succeeding the\neffective date of the chapter of the laws of two thousand fifteen that\namended this paragraph) preceding such current plan year as follows:\n (i) members with wages of forty-five thousand dollars per annum or\nless shall contribute three per centum of annual wages;\n (ii) members with wages greater than forty-five thousand per annum,\nbut not more than fifty-five thousand per annum shall contribute three\nand one-half per centum of annual wages;\n (iii) members with wages greater than fifty-five thousand per annum,\nbut not more than seventy-five thousand per annum shall contribute four\nand one-half per centum of annual wages;\n (iv) members with wages greater than seventy-five thousand per annum\nbut not more than one hundred thousand per annum shall contribute five\nand three-quarters per centum of annual wages; and\n (v) members with wages greater than one hundred thousand per annum\nshall contribute six per centum of annual wages.\n Notwithstanding the foregoing, during each of the first three plan\nyears (April first to March thirty-first, provided, however, that plan\nyear shall mean January first through December thirty-first commencing\nwith the January first next succeeding the effective date of chapter\nfive hundred ten of the laws of two thousand fifteen) in which such\nmember has established membership in the New York city employees'\nretirement system, such member shall contribute a percentage of annual\nwages in accordance with the preceding schedule based upon a projection\nof annual wages provided by the employer. Notwithstanding the foregoing,\nwhen determining the rate at which each such member who became a member\nof, New York city employees' retirement system, on or after April first,\ntwo thousand twelve shall contribute for any plan year (April first to\nMarch thirty-first, provided, however, that plan year shall mean January\nfirst through December thirty-first commencing with the January first\nnext succeeding the effective date of chapter five hundred ten of the\nlaws of two thousand fifteen) between April first, two thousand\ntwenty-two and April first, two thousand twenty-six, such rate shall be\ndetermined by reference to employees annual base wages of such member in\nthe second plan year (April first to March thirty-first) preceding such\ncurrent plan year. Base wages shall include regular pay, shift\ndifferential pay, location pay, and any increased hiring rate pay, but\nshall not include any overtime payments.\n b. Notwithstanding any other provision of law except as provided in\nsection six hundred thirteen-b of this article, except as provided in\nsection six hundred thirteen-a of this article, a member shall not be\npermitted to borrow any portion of the contributions which are subject\nto this section.\n c. Notwithstanding any other provision of law to the contrary, a\nperson whose membership in a public retirement system has terminated\nother than as a result of transfer, retirement or death, or a member of\na public retirement system who is not vested and not entitled to any\nother benefit from such system under this article, and who no longer is\nemployed by a participating employer of such public retirement system in\na position upon which his or her membership is based, may withdraw his\nor her member contributions by filing a written demand for withdrawal of\ncontributions and membership pursuant to rules and regulations\npromulgated by the public retirement system of which he or she is a\nmember. Upon the death of a person whose membership previously\nterminated due to lack of credited service and who did not withdraw his\nor her member contributions, or upon the death of a member, provided a\ndeath benefit pursuant to section six hundred seven of this article is\nnot paid, the member contributions of such person shall be refunded to\nsuch person as he or she shall have nominated to receive a death benefit\nby written designation duly executed and filed with the public\nretirement system or, in the absence of such designation, to his or her\nestate. For purposes of such refunds, interest shall be credited at the\nrate of five percent per annum compounded annually to the date of\ntermination of membership. Provided, however, if a death benefit is paid\npursuant to section six hundred seven of this article, such benefit\nshall be in lieu of the refund of such contributions pursuant to this\nsubdivision, however, in no event shall such death benefit be less than\nthe amount payable pursuant to this subdivision. Notwithstanding the\nabove, or any other provision of law to the contrary, a member may, upon\nseparation from service of the state or a participating employer,\nwithdraw his or her member contributions pursuant to the applicable\nprovision of law until such date as such individual has accrued ten\nyears of credited service in such system. However, the withdrawal of\ncontributions pursuant to this section by an individual who has accrued\nat least five years of creditable service shall terminate his or her\nmembership and all rights in such retirement system in the same manner\nas withdrawal of contributions would terminate the membership of an\nindividual who has not attained vested status. Nothing in this section\nshall be construed as permitting an individual who has accrued at least\nten years of credit in a retirement system to withdraw member\ncontributions.\n ** d.* 1. Notwithstanding any other provision of law, each\nparticipating employer shall pick up the member contributions required\non and after the effective date of this subdivision to be made under\nthis section by its employees, or required to be made for the purchase\nof credit for previous service by its employees pursuant to an\nirrevocable payroll deduction agreement under subdivision b-1 of section\nsix hundred nine of this article, and shall do so by reducing the salary\nof each of its employees to which this section, or subdivision b-1 of\nsection six hundred nine of this article, is applicable by that amount\nwhich each such employee is required to contribute under this section,\nor subdivision b-1 of section six hundred nine of this article. The\ncontributions so picked up shall be paid by each participating employer\nin lieu of the member contributions to be paid by its employees under\nthis section, or subdivision b-1 of section six hundred nine of this\narticle, and shall be treated as employer contributions in determining\nincome tax treatment under section 414(h) of the Internal Revenue Code.\n * NB Effective until notice of ruling by Internal Revenue Service per\nch. 627/2007 §22\n * 1. Notwithstanding any other provision of law, each participating\nemployer shall pick up the member contributions required on and after\nthe effective date of this subdivision to be made under this section by\nits employees, or required to be made for the purchase of credit for\nprevious service or military service by its employees pursuant to an\nirrevocable payroll deduction agreement under subdivision b-1 of section\nsix hundred nine of this article, and shall do so by reducing the salary\nof each of its employees to which this section, or subdivision b-1 of\nsection six hundred nine of this article, is applicable by that amount\nwhich each such employee is required to contribute under this section,\nor subdivision b-1 of section six hundred nine of this article. The\ncontributions so picked up shall be paid by each participating employer\nin lieu of the member contributions to be paid by its employees under\nthis section, or subdivision b-1 of section six hundred nine of this\narticle, and shall be treated as employer contributions in determining\nincome tax treatment under section 414(h) of the Internal Revenue Code.\n * NB Takes effect upon notice of ruling by Internal Revenue Service\nper ch. 627/2007 §22\n 2. Each participating employer of any employee (subject to this\narticle) who, in lieu of joining a public retirement system of the\nstate, elected an optional retirement program to which their employers\nare thereby required to contribute, including, but not limited to, an\nelection under the provisions of subdivision three-a or eight-a of\nsection three hundred ninety of the education law, shall pick up the\nemployee contributions thereto which would otherwise be mandatory under\nthe provisions of state law and shall do so by reducing the salary of\nsuch employee by the amount of employee contributions to such optional\nretirement program which would otherwise be mandatory under the\nprovisions of state law. The contributions so picked up shall be paid by\neach participating employer in lieu of the member contributions to be\npaid by its employees and shall be treated as employer contributions in\ndetermining income tax treatment under section 414 (h) of the internal\nrevenue code.\n 3. With the exception of federal income tax treatment, the employee\ncontributions picked up or paid pursuant to paragraph one or two of this\nsubdivision and the additional member contributions picked up pursuant\nto paragraph five of this subdivision shall for all other purposes,\nincluding computation of retirement benefits and contributions by\nemployers and employees, be deemed employee salary. Nothing contained in\nthis subdivision shall be construed as superseding the provisions of\nsection four hundred thirty-one of this chapter or any similar provision\nof law which limits the salary base for computing retirement benefits\npayable by a public retirement system.\n 4. The provisions of this subdivision d shall not apply to a member of\nthe New York city employees' retirement system who is a member of the\nuniformed correction force or of the uniformed force of the department\nof sanitation, as defined in subdivisions thirty-nine and sixty-two of\nsection 13-101 of the administrative code of the city of New York.\n * 5. (i) Notwithstanding any other provision of law to the contrary,\neach participating employer:\n (a) shall, in the case of a member who is a participant in the\ntwenty-five-year early retirement program (as defined in paragraph ten\nof subdivision a of section six hundred four-c of this article), pick up\nand pay to the retirement system of which such participant is a member\nall additional member contributions which otherwise would be required to\nbe deducted from such member's compensation pursuant to paragraph three\nof subdivision d of such section six hundred four-c; and\n (b) shall, in the case of a member who is a participant in the age\nfifty-seven retirement program (as defined in paragraph three of\nsubdivision b of section six hundred four-d of this article), pick up\nand pay to the retirement system of which such participant is a member\nall additional member contributions which otherwise would be required to\nbe deducted from such member's compensation pursuant to paragraph three\nof subdivision f of such section six hundred four-d.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision d\nof section six hundred four-c of this article or subdivision f of\nsection six hundred four-d of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision d of section six hundred four-c of\nthis article or subdivision f of section six hundred four-d of this\narticle.\n * NB There are 2 par 5's\n * 5. The Triborough bridge and tunnel authority shall, in the case of\na bridge and tunnel member (as defined in paragraph one of subdivision a\nof this section) who is a participant in the twenty-year/age fifty\nretirement program (as defined in paragraph four of subdivision a of\nsection six hundred four-c of this article), pick up and pay to the\nretirement system all additional member contributions which otherwise\nwould be required to be deducted from such member's compensation\npursuant to paragraph two of subdivision e of such section six hundred\nfour-c (not including any additional member contributions due for any\nperiod prior to the first full payroll period referred to in such\nparagraph two of such subdivision e), and shall effect such pick up on\neach and every payroll of such participant for each and every payroll\nperiod with respect to which such paragraph two would otherwise require\nsuch deductions.\n * NB There are 2 par 5's\n 6. For the purpose of determining the retirement system rights,\nbenefits and privileges of any bridge and tunnel member (as defined in\nparagraph one of subdivision a of this section) who is a participant in\nthe twenty-year/age fifty retirement program (as defined in paragraph\nfour of subdivision a of section six hundred four-c of this article),\nthe additional member contributions of such participant picked up\npursuant to paragraph five of this subdivision shall be deemed to be and\ntreated as a part of such member's additional member contributions under\nparagraphs one and two of subdivision e of such section six hundred\nfour-c.\n * 7. (i) The city of New York shall, in the case of a dispatcher\nmember (as defined in paragraph one of subdivision a of section six\nhundred four-e of this article) who is a participant in the twenty-five\nyear retirement program (as defined in paragraph four of subdivision a\nof such section six hundred four-e), pick up and pay to the retirement\nsystem of which such participant is a member all additional member\ncontributions which otherwise would be required to be deducted from such\nmember's compensation pursuant to paragraphs one and two of subdivision\ne of such section six hundred four-e (not including any additional\nmember contributions due for any period prior to the first full payroll\nperiod referred to in such paragraph three of such subdivision e), and\nshall effect such pick up on each and every payroll of such participant\nfor each and every payroll period with respect to which such paragraph\nthree would otherwise require such deductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-e of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-e of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * There are 2 par 7's\n * 7. (i) The city of New York shall, in the case of an EMT member (as\ndefined in paragraph one of subdivision a of section six hundred four-e\nof this article) who is a participant in the twenty-five year retirement\nprogram (as defined in paragraph four of subdivision a of such section\nsix hundred four-e), pick up and pay to the retirement system of which\nsuch participant is a member all additional member contributions which\notherwise would be required to be deducted from such member's\ncompensation pursuant to paragraphs one and two of subdivision e of such\nsection six hundred four-e (not including any additional member\ncontributions due for any period prior to the first full payroll period\nreferred to in such paragraph three of such subdivision e), and shall\neffect such pick up on each and every payroll of such participant for\neach and every payroll period with respect to which such paragraph three\nwould otherwise require such deductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-e of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-e of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * NB There are 2 par 7's\n * 8. (i) The city of New York shall, in the case of a deputy sheriff\nmember (as defined in paragraph one of subdivision a of section six\nhundred four-f of this article) who is a participant in the twenty-five\nyear retirement program (as defined in paragraph four of subdivision a\nof such section six hundred four-f), pick up and pay to the retirement\nsystem of which such participant is a member all additional member\ncontributions which otherwise would be required to be deducted from such\nmember's compensation pursuant to paragraphs one and two of subdivision\ne of such section six hundred four-f (not including any additional\nmember contributions due for any period prior to the first full payroll\nperiod referred to in such paragraph three of such subdivision e), and\nshall effect such pick up on each and every payroll of such participant\nfor each and every payroll period with respect to which such paragraph\nthree would otherwise require such deductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-f of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-f of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * NB There are 3 par 8's\n * 8. The city of New York shall, in the case of an automotive member,\n(as defined in paragraph one of subdivision a of section six hundred\nfour-g of this article) who is a participant in the twenty-five year/age\nfifty retirement program (as defined in paragraph four of subdivision a\nof section six hundred four-g of this article), pick up and pay to the\nretirement system all additional member contributions which otherwise\nwould be required to be deducted from such member's compensation\npursuant to paragraph two of subdivision e of such section six hundred\nfour-g (not including any additional member contributions due for any\nperiod prior to the first full payroll period referred to in such\nparagraph two of such subdivision e), and shall effect such pick up on\neach and every payroll of such participant for each and every payroll\nperiod with respect to which such paragraph two would otherwise require\nsuch deductions.\n * NB There are 3 par 8's\n * 8. (i) The city of New York shall, in the case of a special officer\n(including persons employed by the city of New York in the title urban\npark ranger or associate urban park ranger), parking control specialist,\nschool safety agent, campus peace officer or taxi and limousine\ninspector member who is a participant in the twenty-five year retirement\nprogram, pick up and pay to the retirement system of which such\nparticipant is a member all additional member contributions which\notherwise would be required to be deducted from such member's\ncompensation pursuant to paragraphs one and two of subdivision e of\nsection six hundred four-e of this article, not including any additional\nmember contributions due for any period prior to the first full payroll\nperiod referred to in paragraph three of such subdivision, and shall\neffect such pick up on each and every payroll of such participant for\neach and every payroll period with respect to which such paragraph three\nwould otherwise require such deductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member, as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder, and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-f of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414 (h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-f of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * NB There are 3 par 8's\n 9. For the purpose of determining the retirement system rights,\nbenefits and privileges of any automotive member (as defined in\nparagraph one of subdivision a of section six hundred four-g of this\narticle) who is a participant in the twenty-five year/age fifty\nretirement program (as defined in paragraph four of subdivision a of\nsection six hundred four-g of this article), the additional member\ncontributions of such participant picked up pursuant to paragraph five\nof this subdivision shall be deemed to be and treated as a part of such\nmember's additional member contributions under paragraphs one and two of\nsubdivision e of such section six hundred four-g.\n * 10. (i) The city of New York shall, in the case of a police\ncommunications member (as defined in paragraph one of subdivision a of\nsection six hundred four-h of this article) who is a participant in the\ntwenty-five year retirement program (as defined in paragraph four of\nsubdivision a of such section six hundred four-h), pick up and pay to\nthe retirement system of which such participant is a member, all\nadditional member contributions which otherwise would be required to be\ndeducted from such member's compensation pursuant to paragraphs one and\ntwo of subdivision e of such section six hundred four-h (not including\nany additional member contributions due for any period prior to the\nfirst full payroll period referred to in such paragraph three of such\nsubdivision e), and shall effect such pick up on each and every payroll\nof such participant for each and every payroll period with respect to\nwhich such paragraph three would otherwise require such deductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-h of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-h of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base of computing retirement benefits payable by a public\nretirement system.\n * NB Expires per 682/2003 §13 sb (b)\n * 11. (i) Notwithstanding any other provision of law to the contrary,\neach participating employer shall, in the case of a member who is a\nparticipant in the age fifty-five retirement program (as defined in\nparagraph seven of subdivision a of section six hundred four-i of this\narticle), pick up and pay to the retirement system of which such\nparticipant is a member all additional member contributions which\notherwise would be required to be deducted from such member's\ncompensation pursuant to paragraph three of subdivision e of such\nsection six hundred four-i.\n (ii) An amount equal to the amount of additional member contributions\npicked up pursuant to this paragraph shall be deducted by such employer\nfrom the compensation of such member (as such compensation would be in\nthe absence of a pick up program applicable to him or her hereunder) and\nshall not be paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-i of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\nprovisions of subdivision e of section six hundred four-i of the\narticle.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this paragraph shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * NB Expires per 19/2008 §15 sb (c)\n * 12. (i) The city of New York shall, in the case of a fire protection\ninspector member (as defined in paragraph one of subdivision a of\nsection six hundred four-j of this article) who is a participant in the\ntwenty-five year retirement program (as defined in paragraph four of\nsubdivision a of such section six hundred four-j), pick up and pay to\nthe retirement system of which such participant is a member all\nadditional member contributions which otherwise would be required to be\ndeducted from such member's compensation pursuant to paragraphs one and\ntwo of subdivision e of such section six hundred four-j of this article\n(not including any additional member contributions due for any period\nprior to the first full payroll period referred to in such paragraph\nthree of such subdivision e), and shall effect such pick up in each and\nevery payroll of such participant for each and every payroll period with\nrespect to which such paragraph three would otherwise require such\ndeductions.\n (ii) An amount equal to the amount of additional contributions picked\nup pursuant to this paragraph shall be deducted by such employer from\nthe compensation of such member (as such compensation would be in the\nabsence of a pick up program applicable to them hereunder) and shall not\nbe paid to such member.\n (iii) The additional member contributions picked up pursuant to this\nparagraph for any such member shall be paid by such employer in lieu of\nan equal amount of additional member contributions otherwise required to\nbe paid by such member under the applicable provisions of subdivision e\nof section six hundred four-j of this article, and shall be deemed to be\nand treated as employer contributions pursuant to section 414(h) of the\nInternal Revenue Code.\n (iv) For the purpose of determining the retirement system rights,\nbenefits, and privileges of any member whose additional member\ncontributions are picked up pursuant to this paragraph, such picked up\nadditional member contributions shall be deemed to be and treated as\npart of such member's additional member contributions under the\napplicable provisions of subdivision e of section six hundred four-j of\nthis article.\n (v) With the exception of federal income tax treatment, the additional\nmember contributions picked up pursuant to subparagraph (i) of this\nparagraph shall for all other purposes, including computation of\nretirement benefits and contributions by employers and employees, be\ndeemed employee salary. Nothing contained in this subdivision shall be\nconstrued as superseding the provisions of section four hundred\nthirty-one of this chapter, or any similar provision of law which limits\nthe salary base for computing retirement benefits payable by a public\nretirement system.\n * NB Effective only so long as certain conditions are met (see chapter\n55 of 2024 Part EE, § 5 (a)\n ** NB Expires per ch. 782/88 § 8\n e. Interest shall accrue from the date of death until the date of\npayment on accumulated member contributions refunded pursuant to this\nsection upon the death of a member, where no death benefit is payable on\naccount of such death. Interest shall accrue at the rate provided in\nsubdivision one of section three-a of the general municipal law.\n f. Anything in subdivision a of this section to the contrary\nnotwithstanding a member employed as a uniformed court officer or peace\nofficer in the unified court system who first joins the New York state\nand local employees' retirement system on or after January first, two\nthousand ten shall contribute four percent of annual wages to the New\nYork state and local employees' retirement system, except that beginning\nApril first, two thousand thirteen for members who first become members\nof the New York state and local employees' retirement system on or after\nApril first, two thousand twelve, the rate at which each such member\nshall contribute in any current plan year (April first to March\nthirty-first) shall be determined by reference to the wages of such\nmember in the second plan year (April first to March thirty-first)\npreceding such current plan year as follows:\n 1. members with wages of forty-five thousand dollars per annum or less\nshall contribute three per centum of annual wages;\n 2. members with wages greater than forty-five thousand per annum, but\nnot more than fifty-five thousand per annum shall contribute three and\none-half per centum of annual wages;\n 3. members with wages greater than fifty-five thousand per annum, but\nnot more than seventy-five thousand per annum shall contribute four and\none-half per centum of annual wages;\n 4. members with wages greater than seventy-five thousand per annum but\nnot more than one hundred thousand per annum shall contribute five and\nthree-quarters per centum of annual wages; and\n 5. members with wages greater than one hundred thousand per annum\nshall contribute six per centum of annual wages.\n Notwithstanding the foregoing, during each of the first three plan\nyears (April first to March thirty-first) in which such member has\nestablished membership in the New York state and local employees'\nretirement system, such member shall contribute a percentage of annual\nwages in accordance with the preceding schedule based upon a projection\nof annual wages provided by the employer. Notwithstanding the foregoing,\nwhen determining the rate at which each such member who became a member\nof the New York state and local employees' retirement system on or after\nApril first, two thousand twelve shall contribute for any plan year\n(April first to March thirty-first) between April first, two thousand\ntwenty-two and April first, two thousand twenty-six, such rate shall be\ndetermined by reference to employees annual base wages of such member in\nthe second plan year (April first to March thirty-first) preceding such\ncurrent plan year. Base wages shall include regular pay, shift\ndifferential pay, location pay, and any increased hiring rate pay, but\nshall not include any overtime payments.\n The head of the New York state and local employees' retirement system\nshall promulgate such regulations as may be necessary and appropriate\nwith respect to the deduction of such contribution from members' wages\nand for the maintenance of any special fund or funds with respect to\namounts so contributed.\n g. Members who first join the New York state teachers' retirement\nsystem on or after January first, two thousand ten shall contribute\nthree and one-half percent of annual wages to the New York state\nteachers' retirement system, except that beginning April first, two\nthousand thirteen for members who first become members of the New York\nstate teachers' retirement system on or after April first, two thousand\ntwelve, the rate at which each such member shall contribute in any\ncurrent plan year (July first to June thirtieth) shall be determined by\nreference to the wages of such member in the second plan year (July\nfirst to June thirtieth) preceding such current plan year as follows:\n 1. members with wages of forty-five thousand dollars per annum or less\nshall contribute three per centum of annual wages;\n 2. members with wages greater than forty-five thousand per annum, but\nnot more than fifty-five thousand per annum shall contribute three and\none-half per centum of annual wages;\n 3. members with wages greater than fifty-five thousand per annum, but\nnot more than seventy-five thousand per annum shall contribute four and\none-half per centum of annual wages;\n 4. members with wages greater than seventy-five thousand per annum but\nnot more than one hundred thousand per annum shall contribute five and\nthree-quarters per centum of annual wages; and\n 5. members with wages greater than one hundred thousand per annum\nshall contribute six per centum of annual wages.\n Notwithstanding the foregoing, during each of the first three plan\nyears (July first to June thirtieth) in which such member has\nestablished membership in the New York state teachers' retirement\nsystem, such member shall contribute a percentage of annual wages in\naccordance with the preceding schedule based upon a projection of annual\nwages provided by the employer. Notwithstanding the foregoing, when\ndetermining the contribution rate at which a member of the New York\nstate teachers' retirement system with a date of membership on or after\nApril first, two thousand twelve shall contribute for plan years (July\nfirst to June thirtieth) between July first, two thousand twenty-two and\nJuly first, two thousand twenty-six, such rate shall be determined by\nreference to the member's annual base wages in the second plan year\n(July first to June thirtieth) preceding such current plan year. Annual\nbase wages shall not include compensation earned for extracurricular\nprograms or any other pensionable earnings paid in addition to the\nannual base wages.\n The head of the New York state teachers' retirement system shall\npromulgate such regulations as may be necessary and appropriate with\nrespect to the deduction of such contribution from members' wages and\nfor the maintenance of any special fund or funds with respect to amounts\nso contributed.\n h. Notwithstanding any other provision of law to the contrary, a\nparticipant may use any excess basic member contributions to offset a\ndeficit of additional member contributions as required pursuant to\nsections six hundred four-a, six hundred four-b, six hundred four-c, as\nadded by chapter 96 of the laws of 1995, six hundred four-c, as added by\nchapter 472 of the laws of 1995, six hundred four-d, six hundred four-e,\nas added by chapter 576 of the laws of 2000, six hundred four-e, as\nadded by chapter 577 of the laws of 2000, six hundred four-f, as added\nby chapter 559 of the laws of 2001, six hundred four-f, as added by\nchapter 582 of the laws of 2001, six hundred four-g, and six hundred\nfour-h of this article. The use of basic member contributions to offset\na deficit of additional member contributions does not affect the\ncontributions' tax designation pursuant to section 414(h) of the\nInternal Revenue Code.\n