2023 New York Laws › RSS - Retirement and Social Security › Article 8 - New York State and Local Police and Fire Retirement System › Title 6 - Right to Membership, Service Credit and Transfers Between Retirement Systems › 341 - Allowances for Service.

§ 341. Allowances for service. a. Generally. Subject to all provisions
of law appertaining thereto and to such reasonable rules and regulations
as  the  comptroller shall adopt or amend in pursuance thereof, he shall
determine and may modify allowances for service and  shall  issue  prior
service certificates and certificates for service in war after world war
I.  The  comptroller,  however,  shall  not  allow more than one year of
credit for all service rendered in any calendar year.
b. Allowable service. Only the following types  of  service  shall  be
allowable in computing service credits:
1. Police or fire service.
2. Government service.
3. Prior city and county service rendered in a city of the state or in
a  county within the boundaries of such city, if such city has a pension
system allowing credit for prior state and county service.
4. Prior service rendered to an employer before the  latter  became  a
participating  employer. Such credit shall be allowable immediately upon
such employer's becoming a participating employer. The employer for whom
the member is working at the time such prior service credit is  allowed,
shall pay the contribution required to be made by an employer on account
of such credit.
5.  Service  rendered to the state or a participating employer while a
member of the state employees retirement system.
6. Civil service in any capacity as an  officer  or  employee  of  the
federal  government, or military duty in the armed forces of the federal
government and not otherwise creditable,  rendered  or  performed  by  a
member  prior  to the time he or she last became a member. The allowance
of credit for such service shall be conditioned upon the receipt by  the
police  and  fire  retirement  system of all the payments required to be
made on account thereof by  section  three  hundred  forty-two  of  this
article.
7.  Civil  service  rendered  as an officer or employee of the federal
government as provided in subdivision d of section three  hundred  forty
of  this  article.  The  allowance  of  credit for such service shall be
conditioned upon the  receipt  by  the  retirement  system  of  all  the
payments required to be made on account thereof by section three hundred
forty-two  of  this  article.  Except  as so provided, employment by the
federal government shall not entitle  a  person  to  contribute  to  the
police and fire retirement system during the period of such employment.
8. Any member may obtain credit for any allowable service:
(a)  For  which  he  made  contributions,  regardless  of whether such
contributions were returned to him when he left such service, or
(b) Rendered by him while not a member of any retirement  system  that
is actuarially sound and of which the state or municipality thereof is a
contributor,
provided  he  makes  the contributions required by this article for such
credit and renders at least two years of member service  after  he  last
became a member.
No  credit  shall  be  allowed  for  service  if, but for the member's
failure to avail himself of the privilege of transfer  within  the  time
and  in the manner provided in section three hundred forty-three of this
article, credit for such service could have been obtained upon  transfer
from another retirement system pursuant to such section.
c. Purchase of previous member service credit.
1.  A  member who has not previously been a member may purchase credit
at any time for all allowable member service; provided, however, that  a
member  joining the system pursuant to paragraph one of subdivision c of
section three hundred forty of this article shall not  be  permitted  to
purchase  credit  for,  or  otherwise be allowed credit for the previous

service upon which his retirement or pension  from  another  pension  or
retirement  system  is  or  would be based. In order to purchase credit,
which may be purchased pursuant to this paragraph, the member shall  pay
into  the annuity savings fund, either in a lump sum or in installments,
a sum equal to the amount which would have been  in  such  fund  to  his
credit  had  he  actually  been a member contributing thereto during the
entire period of such previous member service. If such payment  be  made
in  installments, the same shall be paid within a period no greater than
the number of months of such member service.
2. A member who, after a previous membership, withdrew all or part  of
his  accumulated  contributions  shall  be  credited  with all allowable
service rendered prior to such withdrawal, provided he:
(a) Renders at least two  years  of  member  service  after  his  last
withdrawal, and
(b)  Redeposits  such  withdrawn  amount  in the annuity savings fund,
either in a lump sum or  in  installments;  provided,  however,  that  a
member  joining  the  police  and  fire  retirement  system  pursuant to
paragraph three of subdivision c of section three hundred forty of  this
article  shall  not be permitted to purchase credit for, or otherwise be
allowed credit for the previous service upon which his or her retirement
or pension from another pension or retirement  system  is  or  would  be
based.   If such payment be made in installments, the same shall be paid
within a period no greater than the number of months of  member  service
lost by such withdrawal.
d.  Credit  allowable  only  if  paid  for. In the event that a member
retires or that any benefit becomes payable because of his membership in
the retirement system prior to the completion of  all  of  the  payments
required  to  be  made  by him as a condition precedent to his obtaining
credit for member service, the amount of  his  retirement  allowance  or
such other benefits shall be based only on:
1.  The  service  rendered by him since he last became a member of the
retirement system and for which contributions have been paid by him, and
2. Any  additional  service,  all  the  conditions  precedent  to  the
crediting  of  which  have been completely fulfilled by him. However, if
the full amount of the payments required to be made by the member is not
paid to the retirement system, the amount of  service  credit  shall  be
proportional to the total amount of the payments made.
e. Waiver of membership requirement in certain cases. In the case of a
person  in  the  employ of a participating employer, the requirements in
sections three hundred sixty and  three  hundred  seventy-five  of  this
article  that a member must have credit for one or more years of service
as a member shall not apply if:
1. Such person became a member within  one  year  after  his  employer
became a participating employer, and
2. He was in the service of such participating employer for the entire
year previous to his retirement or death.
f. Restoration of credit in certain cases.
1. A member who has been discontinued from service through no fault of
his  own  and who has withdrawn his accumulated contributions shall have
his total service credit restored in full if:
(a) He had less than twenty years of total service credit when he  was
so discontinued, and
(b)  He returns to service within ten years after such discontinuance,
and
(c) He redeposits the total amount so withdrawn by him and
(d) His employer elects to and does pay to  the  pension  accumulation
fund  an  amount equal to the reserve required to cover such restoration
of credit.
2. Upon such return to service, such member shall  contribute  to  the
police and fire retirement system as a new member.
3.  In  the event such a member retires before his employer makes such
payment, he may elect to receive his  benefit  immediately  as  if  full
service credit were allowable. He thereupon shall be entitled to receive
the  full amount of such benefit for such period as the same can be paid
from the combined reserve  available  on  his  account  in  the  annuity
reserve  fund  and  pension  reserve  fund. When his employer makes such
payment, his benefit thereafter shall be continued from the  reserve  so
paid.
4.   The  provisions  of  this  subdivision  f  shall  be  controlling
notwithstanding any provision in this article to the contrary.
g. Prior service credit and credit for service in war after world  war
I  in certain cases. Allowable prior service credit and allowable credit
for service in war after world war I shall be granted immediately to:
1. Any member who shall have rendered at least two  years  of  service
since he last became a member.
2. Any person who is in the service of a participating employer on the
date  it approves participation and who becomes a member within one year
after such date.
The employer for whom the member is  working  at  the  time  such  prior
service  credit  or  credit  for  service  in  war  after world war I is
allowed, shall pay the contribution required to be made by  an  employer
on account of such credit.
h.  Prior  service  certificates  and  certificates for service in war
after world war I.
1. The comptroller shall issue a certificate, to be known as  a  prior
service  certificate,  to  each member entitled to prior service credit.
Such certificate shall certify the amount of such credit which shall  be
allowed in computing any pension provided for by this article.
2.  The  comptroller,  upon application, shall issue a certificate for
service in war after world war I to each member entitled  thereto.  Such
certificate  shall certify to service in war after world war I allowable
to such member.
3. The comptroller, upon application of a member at any time, or  upon
his  own initiative within one year from the date of issuance of a prior
service certificate or a certificate for service in war after world  war
I  may  modify any such certificate in accordance with the allowance for
prior service or service in war after world war I credit  to  which  the
member is shown to be entitled.
4.  A  member's  prior service certificate, certificate for service in
war after world war I, or any such certificate as modified, shall become
void upon the termination of his or her membership  in  the  police  and
fire  retirement  system. Except as provided by subdivision d of section
four hundred two of this article, resumption of  membership  after  such
termination  shall be without credit for prior service or service in war
after world war I.
i. Allowances during leaves of absence without pay.
1. Time during which a member is absent on leave without pay:
(a) Shall not be included in computing prior service.
(b) May be included in computing  member  service  and  final  average
salary  only  if  the  head  of  the  department in which such member is
employed and the comptroller allow such time for retirement purposes  at
the time such leave of absence is granted.
(c)  Shall  be  included in computing member service and final average
salary in case such a leave of absence was granted,  during  the  period
from  March  first,  nineteen  hundred forty, until six months after the
termination of world war II, to enable the member to enter  the  service

of  the federal government or its associated powers, or to engage in war
work or defense industries only if:
(1)  The  fact  that  such  service was rendered is established to the
satisfaction of the comptroller, and
(2) Such member shall have notified the comptroller in writing, on  or
before  July  first,  nineteen  hundred  forty-seven, or within one year
after such leave of absence was granted, that he claims  member  service
credit pursuant to the provisions of this subparagraph c, and
(3) Such member, within a period not greater than the number of months
during which he was on leave of absence, shall pay into:
(aa)  The annuity savings fund such amounts as would have been in such
fund to his credit had he remained in the  performance  of  his  regular
duties  as  a member at the same salary he was receiving when such leave
of absence was granted, and
(bb) The pension accumulation fund such amounts as would have been  in
such fund had he remained in the performance of his regular duties. Such
amounts  shall  be  determined by the actuary and shall be sufficient to
pay the contribution that the state or a  participating  employer  would
have  paid  for  an  ordinary  death benefit and for that portion of the
pension provided for in paragraph two of subdivision a or paragraph  two
of  subdivision  b of section three hundred seventy-five of this article
for service during such period.
(d) Shall be included in computing member service  and  final  average
salary  in case such a leave of absence commenced during the period from
April first, nineteen hundred sixty-six through June thirtieth, nineteen
hundred seventy-four, and was granted for a period of not more than  two
years  to enable the member to perform services as a civilian officer or
employee of  the  Federal  government  or  one  of  its  agencies  or  a
contractor  of  the  United  States Agency for International Development
engaged to perform the work of such  agency,  the  United  Nations,  any
other  international  organization of which the United States of America
is a member, or a foreign government only if:
(1) The comptroller allows  inclusion  of  such  time  for  retirement
purposes at the time such leave of absence is granted, and
(2)  Payment during such leave of absence or within one year after the
end of such leave of absence is made by the employee into:
(aa)  The  annuity  savings  fund  of  contributions  equal   to   the
contributions which the member would have made during the period of such
leave of absence had he been performing his regular duties, and
(bb)  The pension accumulation fund of a further contribution equal to
the contribution which his employer would have made on his behalf during
the period of such leave of absence had he been performing  his  regular
duties.  The  payments  required  by  this  item (bb) may be made on the
member's behalf by the organization employing him during such  leave  of
absence.
j.  Allowance  for  unused sick leave for members in the employ of the
state.
1. In addition to any other service credit  to  which  he  or  she  is
entitled,  a  member  who meets the requirements set forth in paragraphs
two and three of this subdivision shall be granted one day of additional
service credit for each day of accumulated unused sick leave which he or
she has at time of retirement for service, but such credit shall not (a)
exceed one hundred sixty-five days, (b) be  considered  in  meeting  any
service  or  age  requirements  prescribed  in  this chapter, and (c) be
considered in computing final average salary. However, for a  member  of
the  collective negotiating units established by article fourteen of the
civil service law designated the security services negotiating unit, the
security supervisors negotiating unit and effective on  and  after  June

twenty-seventh,  two thousand seventeen, the agency police services unit
such service credit limitation provided  in  subparagraph  (a)  of  this
paragraph shall not exceed two hundred days.
2.  Such service retirement credit shall be granted only to members in
the employ of the state, other than members of the  state  police  in  a
collective  negotiating  unit defined in the certification of the public
employment relations board dated December twenty-ninth, nineteen hundred
seventy in case  numbers  C-0570  and  C-0575  established  pursuant  to
article  fourteen of the civil service law, who prior to retirement were
subject to a plan established by law, rule, regulation, written order or
written policy which provided for the regular earning  and  accumulation
of  sick  leave,  provided, however, that such service retirement credit
shall be granted  to  members  of  the  state  police  who  are  in  the
collective  negotiating  unit defined in the certification of the public
employment relations board dated November  twentieth,  nineteen  hundred
eighty-one  in case number C-2298 and in case number C-2299, and to such
a member in the negotiating unit defined in such  board's  certification
dated  April second, nineteen hundred eighty-five, in case number C-2819
established pursuant to article fourteen of the civil service  law,  who
retire on or after the first day of June, nineteen hundred eighty-five.
3.  In  the  case  of persons who last became members on or after July
first,  nineteen  hundred  seventy-three,   the   provisions   of   this
subdivision  shall  apply  only  to those retiring from service prior to
July first, nineteen hundred seventy-four.
k. Credit for certain world war II service. 1. In addition  to  credit
for  military  service  as  defined  in  paragraph  one  of  subdivision
thirty-one of section three hundred two of this chapter a member in  the
employ  of  the  state,  other  than  a  member  of  the state police in
collective negotiating units established pursuant to article fourteen of
the civil service  law,  as  of  March  thirty-first,  nineteen  hundred
seventy,  may obtain credit for military service as defined in paragraph
two of  subdivision  thirty-one  of  section  two  of  this  chapter  in
accordance with the provisions of this subdivision.
2.  To  obtain  such credit a member shall: (a) deposit in the annuity
savings fund  a  sum  equal  to  the  product  of  his  normal  rate  of
contribution  at  time  of  entry into state service, his annual rate of
compensation at that time, and the  period  of  military  service  being
claimed,   with  regular  interest,  and  (b)  deposit  in  the  pension
accumulation fund a sum equal to  the  product  of  the  state's  normal
contribution  rate  at the time of the member's entry into such service,
his annual rate of compensation at that time, and the period of military
service being claimed, with regular interest. Such deposit must be  made
on or before March thirty-first, nineteen hundred seventy-two, provided,
however,  such  member may elect to deposit such amount over a period of
time no greater than the period for which credit is  being  claimed,  in
which case such payments must commence no later than March thirty-first,
nineteen hundred seventy-two. If the full amount of such payments is not
paid  to  the retirement system, the amount of service credited shall be
proportional to the total amount of the payments made.
3. (a) A member who enters the employ of the state on or  after  April
first,  nineteen  hundred  seventy  and  prior  to April first, nineteen
hundred seventy-two shall have one year from his date of entry  to  make
application  and payment for such service in the manner specified above.
The salary base for such  an  employee  shall  be  his  annual  rate  of
compensation at the time of his entry into state service.
(b)  A  member  who reenters the employ of the state on or after April
first, nineteen hundred seventy  and  prior  to  April  first,  nineteen
hundred seventy-two shall have one year from his date of reentry to make

application  and payment for such service in the manner specified above.
The salary base for such payments shall be  either  the  employee's  (i)
annual  rate  of  compensation  at  the time of original entry into such
service  or  (ii) his annual rate of compensation upon reentry into such
service, whichever would result in the greatest contributions.
4. Such credit for military service shall not be used  to  increase  a
service  retirement benefit if at the time of retirement such member (a)
is retiring from service with less  than  ten  years  of  total  service
credit,  or (b) is retiring with less than three years of member service
rendered subsequent to the date of last entry into state  service;  upon
retirement  as  specified in (a) or (b), there shall be refunded to such
member the amount of such deposit plus accrued interest exclusive of the
amount deposited to the pension accumulation fund attributable to  death
and disability benefits.
5.  For  the  purposes of this subdivision the member's normal rate of
contribution in the case of an employee of  the  state  who  (a)  enters
service  on  or  after the date that employee contributions were reduced
pursuant to section seventy-a or that  no  employee  contributions  were
required  shall  be  based on the latest schedule of normal contribution
rates in effect for employees of the state, and shall be set as if  such
schedule had been in effect at the time of his entry into state service,
or  (b)  transfers into the retirement system shall not be less than the
rate the member would have had if all his  service,  exclusive  of  that
being  claimed  pursuant  to  this  subdivision,  had been rendered as a
member of the retirement system.
6. In no event shall credit be granted pursuant to this subdivision if
credit is granted  for  the  same  period  of  time  pursuant  to  other
provisions of law.
7. Subject to the provisions of paragraph three of this subdivision no
application  for  credit  pursuant to the provisions of this subdivision
shall be honored if made on  or  after  April  first,  nineteen  hundred
seventy-two.
8.  A member may direct, upon a form prepared by the comptroller, that
his excess contributions be applied toward the payment required by  this
subdivision.  The  term  excess  contributions  shall  mean  accumulated
contributions in excess of the amount  thereof  required  to  provide  a
pension  or  retirement  allowance. Appropriate transfers and credits to
the annuity savings fund and the pension accumulation fund will be  made
in  the  manner  set  forth  in  the  official regulation adopted by the
comptroller for such purpose.
* l. Employer pick-up of contributions in respect of previous  service
or  military  service.  Notwithstanding  any other provision of law, any
member eligible to purchase credit for previous service  with  a  public
employer  pursuant to this section or section three hundred forty-two of
this title or to  purchase  credit  for  military  service  pursuant  to
article twenty of this chapter, may elect to purchase any or all of such
service by executing a periodic payroll deduction agreement where and to
the extent such elections are permitted by the retirement system by rule
or  regulation.  Such  agreement  shall set forth the amount of previous
service or military service being purchased, the estimated total cost of
such service credit, and the number of payroll  periods  in  which  such
periodic  payments  shall  be made. Such agreement shall be irrevocable,
shall not be subject to amendment or modification  in  any  manner,  and
shall  expire  only  upon  completion  of  payroll  deductions  required
therein. Notwithstanding the foregoing, any member who has entered  into
such  a  payroll deduction agreement and who terminates employment prior
to the completion of the payments required  therein  shall  be  credited

with  any  service  as  to  which  such  members  shall  have  paid  the
contributions required under the terms of the agreement.
* NB Takes effect upon notice of ruling by Internal Revenue Service --
expires per ch. 627/2007 §22