2023 New York Laws › RSS - Retirement and Social Security › Article 15 - Coordinated Retirement Plan › 613 - Member Contributions.

§ 613. Member contributions. a. 1. Except as provided by paragraph two
of  this  subdivision,  members shall contribute three percent of annual
wages to the retirement system in which  they  have  membership,  except
that  beginning April first, two thousand thirteen for members who first
become members of a public retirement system of the state  on  or  after
April  first,  two  thousand  twelve, the rate at which each such member
shall contribute  in  any  current  plan  year  (April  first  to  March
thirty-first,  except  for  members  of  the  New  York  city employees'
retirement system, New York city 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 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,  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  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, 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-six, such rate
shall be determined by reference to employees annual base wages of  such

member  in  the  second  plan  year  (April first to March thirty-first)
preceding such current plan year. Base wages shall include regular  pay,
shift differential pay, location pay, and any increased hiring rate pay,
but  shall  not include any overtime payments 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-six, such rate shall  be
determined by reference to employees annual base wages of such member in
the  second plan year (April first to March thirty-first) preceding such
current  plan  year.  Base  wages  shall  include  regular  pay,   shift
differential  pay,  location pay, and any increased hiring rate pay, but
shall not include any overtime payments.
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)
* 12. (i) The city of New York shall, in the case of a fire protection
inspector  member  (as  defined  in  paragraph  one  of subdivision a of
section six hundred four-j 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-j), 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-j of this article
(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 in 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 them 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-j 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-j  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 Effective only so long as certain conditions are met (see chapter
55 of 2024 Part EE, § 5 (a)
** 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-six, such rate shall be
determined by reference to employees annual base wages of such member in
the second plan year (April first to March thirty-first) preceding  such
current   plan  year.  Base  wages  shall  include  regular  pay,  shift
differential pay, location pay, and any increased hiring rate  pay,  but
shall not include any overtime payments.
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-six, 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.