reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 786a - Employees Retirement System—Exemption from payment of taxes, fees and tariffs

The Administration of the Retirement Systems of the Government and Judiciary is hereby exempted from the payment of taxes on any property it acquires or is under its jurisdiction, authority, control, domain, possession, or supervision. Provided, That any property tax owed at the time it is acquired or falls under its jurisdiction, authority, control, domain, possession or supervision must be paid in full pursuant to the provisions of § 462 of Title 13.
It is also exempted from the payment of rights, revenue stamps, and tariffs for any procedure in court and the granting of public instruments and recording in property registries in Puerto Rico.
History —May 15, 1951, No. 447, p. 1298, added as § 25-A on July 21, 1988, No. 122; renumbered as § 4-111 on Sept. 24, 1999, No. 305, § 36.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 786b - Employees Retirement System—Participation committee

(a) There shall be created hereby a Participation Committee to be composed of three (3) participants in the Retirement System of Government Employees, one participant in the Retirement System of the Judiciary and one retiree. The participants of both Systems shall have at least five (5) years of accredited service.
(b) For the purpose of permitting free and equal participation to all members of the System and retirees, the members of this Committee shall be elected every three (3) years in a referendum. The first referendum shall occur no later than December 31, 1990. The Board shall determine through regulation the procedure for the referendum and all other matters relative to election and certification of Committee members.
(c) The Committee is authorized to make suggestions, hear complaints of its constituents, evaluate then and submit them to the Administrator, who is authorized to accept, reject or modify recommendations of the Committee. Decisions of the Administrator shall be final. The Committee shall meet at least twice a year unless otherwise directed by regulation.
History —May 15, 1951, No. 447, p. 1298, added as § 25-A [second] on Feb. 16, 1990, No. 1, § 19; renumbered as § 4-112 on Sept. 24, 1999, No. 305, § 36.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787 - Employees Retirement System—Obligations of employer; fraud; saving clause

It is the intent of §§ 761 et seq. of this title that the contributions required from the employer, as well as all annuities, benefits, reimbursements, and administration expenses, shall constitute obligations of the employer.
Any person who knowingly makes any false statement, or falsifies or permits to be falsified, any record or document of this System, in any attempt to defraud the System, is guilty of a misdemeanor, and shall be punished according to the laws of Puerto Rico, and the Board shall have the right to recover any payments made under false representations.
The Board shall have the right to recover any payment erroneously or unduly made, after the effectiveness of this act; Provided, That the Board shall determine the manner and conditions under which such erroneously and unduly paid sums shall be recovered, and shall inform to the Secretary of the Treasury the action taken, for the pertinent purposes.
If any section, sentence, clause or phrase of §§ 761 et seq. of this title is declared null or unconstitutional, such declaration shall in no manner affect the other sections, sentences, clauses or phrases of §§ 761 et seq. of this title, which shall remain in full force and effect as fully as if the section, sentence, clause or phrase so declared null or unconstitutional were not a part of §§ 761 et seq. of this title.
History —May 15, 1951, No. 447, p. 1298, § 26; June 11, 1954, No. 56, p. 304; renumbered as § 4-113 on Sept. 24, 1999, No. 305, § 36.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787a - Defined Contribution Hybrid Program—Creation

(a) Creation of the Program.— The Defined Contribution Hybrid Program is hereby created. This Program shall establish an individual contribution account for each person who enrolls in the System under the provisions of §§ 787a—787q of this title. The individual contributions made by each participant to the Hybrid Program, as well as the return on investment thereon, shall be credited to such accounts, in accordance with § 787h of this title. The benefit to be provided to each participant upon separation from service, due to retirement or otherwise, shall depend on the total amount of contributions accumulated in his/her Hybrid Program account (including, in the case of those employees who entered the System for the first time on or after January 2000, the contributions accumulated in his/her savings account under the Retirement Savings Account Program which are transferred to the Hybrid Program in accordance with § 787c of this title), the return on investment of these contributions, and the life annuity granted on the basis thereof, in accordance with § 787j of this title.
(b) Program Participants.— The following persons shall participate in the Hybrid Program:
(1) Any employee participating in the System as of July 1, 2013.
(2) Any new employee who enrolls for the first time in the System after July 1, 2013.
History —May 15, 1951, No. 447, p. 1298, added as § 5-101 on Apr. 4, 2013, No. 3, § 15, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787b - Defined Contribution Hybrid Program—Transfer to the Program

(a) As of July 1, 2013, any employee who is a System participant, including mayors, regardless of the date on which they were first appointed to the Government of the Commonwealth of Puerto Rico, its instrumentalities, municipalities, or employers participating in this System, shall become participants of the Defined Contribution Hybrid Program. The benefits to be received by these employees are those set forth in §§ 787a—787q of this title.
Except as otherwise provided in §§ 787a—787q of this title, the provisions of Chapters 1, 2, and 3, shall not apply to these employees.”
History —May 15, 1951, No. 447, p. 1298, added as § 5-102 on Apr. 4, 2013, No. 3, § 16, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787d - Defined Contribution Hybrid Program—Establishment of contributions accounts

The Administrator shall establish and maintain in the System an account with the contributions of each participant of the Hybrid Program, which shall be credited and debited in accordance with §§ 787h and 787i of this title.
(a) In the case of employees participating in the System who entered public service before January 1, 2000, and, as of June 30, 2013, are not participating in the Retirement Savings Account Program, the amounts contributed by such employees after July 1, 2013, shall be allocated to such account. Individual contributions made before June 30, 2013 shall be used for the payment of the annuity provided in § 787c of this title.
(b) In the case of employees participating in the System who entered public service on or after January 1, 2000, the balance as of June 30, 2013, in their savings account under the Retirement Savings Account Program and the amounts contributed by such employees after July 1, 2013, shall be allocated to their account, except as provided in subsection (b) of § 787c of this title.
The provisions of § 785 of this title shall apply to such contributions.
History —May 15, 1951, No. 447, p. 1298, added as § 5-104 on Apr. 4, 2013, No. 3, § 18, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787e - Defined Contribution Hybrid Program—Contributions

(a) Account contributions.— Every Hybrid Program Participant shall contribute mandatorily ten percent (10%) of his/her compensation while he/she is an active employee.
(b) Contributions under the Plan Coordinated with Social Security Benefits.— System participants who, as of June 30, 2013, are availing themselves of the Plan Coordinated with Social Security Benefits shall contribute to the Hybrid Program:
(1) Effective on July 1, 2013, they shall contribute seven percent (7%) of their monthly compensation up to five hundred fifty dollars ($550) and ten percent (10%) of the monthly compensation in excess of said amount.
(2) Effective on July 1, 2014, they shall contribute eight point five percent (8.5%) of their monthly compensation up to five hundred fifty dollars ($550) and ten percent (10%) of the monthly compensation in excess of said amount.
(3) Effective on July 1, 2015, they shall contribute ten percent (10%) of the total monthly compensation.
Program participants under subsections (a) and (b) of this section may voluntarily contribute to their accounts a sum in addition to that herein established. Said contributions shall be allocated to the contributions account of every Hybrid Program participant. The Administrator shall establish the manner in which participants may make additional contributions.
(c) Mandatory Contribution to obtain disability insurance.— Every Hybrid Program participant shall mandatorily contribute to the disability insurance provided in § 787l of this title, to which the participant shall contribute such sums, fixed in dollars or compensation percentage, that the Administrator, with the approval of the Board, may deem necessary to provide disability insurance, insofar as the contribution required by the Administrator is equal to or lower than point twenty-five percent (0.25%) of the participant’s compensation. Contributions made in accordance with this subsection may be credited against and reduce the contributions that the Program participant is required to make to the Commonwealth of Puerto Rico Employee Association, as provided in Section 8 of Act No. 133 of June 28, 1966, as amended. Contributions under this subsection shall not be allocated to the participant’s account.
History —May 15, 1951, No. 447, p. 1298, added as § 5-105 on Apr. 4, 2013, No. 3, § 19, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787f - Defined Contribution Hybrid Program—Employer contributions

Beginning on July 1, 2013, every employer shall mandatorily contribute to the System a sum equal to twelve point two hundred and seventy-five percent (12.275%) of the contribution of every Program participant while the participant is an employee. These contributions shall be deposited in the System in order to increase its level of assets, reduce its actuarial deficit, and improve its capacity to meet future obligations. From July 1, 2014 to June 30, 2016, the minimum employer contribution rate of twelve point two hundred and seventy-five percent (12.275%) shall increase annually on every subsequent July 1 by one percent (1%) of the compensation regularly earned by participants. From July 1, 2016 to June 30, 2021, the minimum employer contribution rate as of June 30 of each year shall increase annually on every subsequent July 1 by one point twenty-five percent (1.25%) of the compensation regularly earned by participants. Provided, that the established increases applicable to municipalities for fiscal years 2012-2013 and 2013-2014 shall be included in the budget request submitted by the Office of Management and Budget to the Legislative Assembly for approval.
History —May 15, 1951, No. 447, p. 1298, added as § 5-106 on Apr. 4, 2013, No. 3, § 20, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787g - Defined Contribution Hybrid Program—Obligation of the employer, penalties

Any employer that is required to deduct and withhold the contributions of Program Participants and make contributions to the System as provided in §§ 787a—787q of this title shall have the following obligations:
(a) Requirement to deduct and withhold the contributions of program participants and to remit the contributions of the program participants and employer to the System.— Every employer of a Program participant shall deduct and withhold the contributions provided in § 787e of this title from the participant’s compensation. The Secretary of the Treasury or any paymaster of the employer is hereby authorized to make deductions, even if the compensation to be paid in cash to the participant as a result of such deductions is less than any minimum prescribed by law. Contributions of Program participants shall be remitted by the Employer along with the contributions such employer is required to make under § 787f of this title to the System on or before the fifteenth (15th) day of the month following the date on which the withholding was made. The Administrator shall establish the form and manner in which contributions shall be remitted.
(b) Responsibility for contributions.— Every employer required to deduct and withhold the contributions of Program participants and to remit the contributions of Program participants as well as those of the employer as provided in §§ 787a—787q of this title, shall be responsible to the System for the total payment of such contributions. If the employer fails to withhold or remit such contributions, the sums that such employer failed to withhold and the unpaid contributions shall be collected from the employer by the Administrator according to the procedure established in Section 4-111 of this Act.
(c) Interests on contributions owed.— Every employer that fails to remit its contributions and those of the Program participants within the term provided therefor shall be responsible to the System for the payment of interests at a rate to be determined by the Board on the contribution owed, from the day the contribution should have been remitted to the System to the day on which the contribution is remitted. Interests owed by an employer shall be collected by the Administrator according to the procedure established in Section 4-111 of this Act.
(d) Return on investment; credit.— If an employer fails to remit the contributions of Program participants within the term provided therefor, the Administrator shall credit the return on investment to the account of the affected Program participant, as provided in § 787h of this title, as of the employer’s deadline to remit such contributions.
History —May 15, 1951, No. 447, p. 1298, added as § 5-107 on Apr. 4, 2013, No. 3, § 21, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787h - Defined Contribution Hybrid Program—Credits to the contributions account, return on investment, and rights on the contributions account

(a) Credit.— The Administrator shall credit to the account of every Hybrid Program participant the following items:
(1) Initial balance transfer.— In the case of participants of the Retirement Savings Account Program, the balance of the savings account and income transferred to the Hybrid Program shall be credited.
(2) Contributions of Hybrid Program participants.— Contributions made by the Hybrid Program participant as required under this act shall be credited once they are remitted by the employer to the System.
(3) Return on investment.— The return on investment shall be credited at the close of each semester of each fiscal year. The return on investment shall be computed the last business day of each semester of the fiscal year on the average monthly balance of the contributions account of the Hybrid Program participant, during the semester in question. The return on investment shall be determined by the Board and shall never be less than eighty percent (80%) of the System’s portfolio net rate of return during each semester of each fiscal year, of the management fees such as, but not limited to, fees payable to portfolio managers, custody, and investment advice.
(b) Rights on the contributions account.— Hybrid Program participants shall always have one hundred percent (100%) right over the initial balance transfer provided in subsection (a)(1) of this section and their contributions to the Hybrid Program accounts.
History —May 15, 1951, No. 447, p. 1298, added as § 5-108 on Apr. 4, 2013, No. 3, § 22, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787i - Defined Contribution Hybrid Program—Contributions account debits

The Administrator shall debit from the contributions account established for each Hybrid Program participant those amounts used to issue an annuity for the payment of benefits or pay a lump sum distribution in accordance with §§ 787j and 787k of this title. Once the annuity is issued or the total balance of the contributions account is paid in a lump sum distribution, the account shall cease to exist. Furthermore, the Administrator may debit the amount of the disability insurance premium from the account of the participant.
History —May 15, 1951, No. 447, p. 1298, added as § 5-109 on Apr. 4, 2013, No. 3, § 23, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787k - Defined Contribution Hybrid Program—Death, disability, or terminal illness benefits

(a) Death of participant on active duty.— If a person who was rendering services and had been making contributions to the Hybrid Program dies, such contributions shall be reimbursed to the person or persons designated by the participant by a written order duly recognized and filed with the Administrator, or to his/her heirs, if such designation had not been made. The reimbursement shall consist of the amount of the contributions made and the rate of return until the date of the participant’s death. The Administrator shall collect from such contributions any outstanding debt that the participant may have with the System.
(b) Death of a pensioner.— In a pensioner dies without receiving all the pension payments, his/her beneficiaries designated in the System or, in default thereof, his/her heirs, shall continue receiving the monthly pension payments until the contributions made by the participant are depleted.
(c) Separation from service due to disability or terminal illness.— The balance in the contributions account of every Hybrid Program participant who permanently separates from service due to total and permanent disability, or a disability in accordance with §§ 376 et seq. of Title 25, or due to terminal illness, as determined by the Administrator, shall be distributed by the Administrator, at the option of the participant, in a lump sum payment, or through an annuity contract, or any other optional form of payment pursuant to § 787j of this title.
After June 30, 2013 no disability pensions shall be issued as provided in §§ 769-771 of this title.
History —May 15, 1951, No. 447, p. 1298, added as § 5-111 on Apr. 4, 2013, No. 3, § 25, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › 787l - Defined Contribution Hybrid Program—Disability insurance

The Administrator, with the approval of the Board, shall establish a disability benefit program, which shall provide a temporary annuity in the event of total and permanent disability. Disability benefits may be provided through one or more disability insurance contracts with one or more insurance companies authorized to do business in Puerto Rico by the Insurance Commissioner of Puerto Rico. The determination as to whether a person is totally and permanently disabled may be made by the insurance company that issues the insurance policy covering the person. All Program participants who are employees shall avail themselves of the disability benefits program in the manner and form established by the Administrator.
History —May 15, 1951, No. 447, p. 1298, added as § 5-112 on Apr. 4, 2013, No. 3, § 26, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787m - Defined Contribution Hybrid Program—Applicability of the Uniform Securities Act

The interest of any Program participant shall not constitute a security for the purposes of §§ 881 et seq. of Title 10, known as the “Uniform Securities Act”.
History —May 15, 1951, No. 447, p. 1298, added as § 5-113 on Apr. 4, 2013, No. 3, § 27, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787n - Defined Contribution Hybrid Program—Reciprocity between Retirement Systems; uncredited veteran services; voluntary contribution to the Hybrid Program

(a) After July 1, 2013, there shall be no reciprocity under §§ 797 et seq. of this title, between the Government Employees Retirement System and other retirement systems with respect to employees participating in other systems and are transferred to the Government Employees Retirement System.
(b) The provisions of subsection (e) of § 737 of Title 29, known as the “Bill of Rights of the Puerto Rican Veteran for the 21st Century”, shall continue to apply to System participants who are veterans, solely with regard to services rendered until June 30, 2013. However, there is no deadline for veterans to apply for service credit, for services rendered on or before June 30, 2013.
(c) Any Hybrid Program participant who, on or after July 1, 2013, is on military leave for being on active duty in the United States Armed Forces and is not required to make mandatory contributions under subsection (a) of § 787e of this title, may make voluntary contributions to his/her account in the Hybrid Program during the time he/she is on military leave. There is no deadline for veterans to make such voluntary contributions. These contributions shall be credited to the contributions account of such Hybrid Program participant. The Administrator shall establish the manner in which these participants shall make such voluntary contributions to their accounts under the Hybrid Program.
History —May 15, 1951, No. 447, p. 1298, added as § 5-114 on Apr. 4, 2013, No. 3, § 28, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787o - Defined Contribution Hybrid Program—Transitory provisions

(a) Uncredited creditable service.—
(1) Any participant who, on or before June 30, 2013, requests a payment plan to the Administrator, pursuant to subsection (b) of § 765a of this title, to defray the cost of creditable service may choose to make such payments at a compound special interest rate of nine point five percent (9.5%).
(2) Any participant who, on or before June 30, 2013, applies for a special personal loan to the Administrator to pay in full any uncredited creditable services, pursuant to subsection (c) of § 765a of this title, may chose to make such payment at a compound special interest rate of nine point five percent (9.5%).
(3) Any participant who avails him/herself of the special rate set forth in clauses (1) and (2) above and have entered public service on or before April 1, 1990, may only accumulate up to a maximum of sixty percent (60%) of the average compensation if he/she completes thirty (30) years of service.
(4) For purposes of this subsection, uncredited creditable services must have been rendered on or before June 30, 2013.
(b) Any participant who entered public service on or before April 1, 1990, and would have been entitled to retire on or before December 31, 2013, after thirty (30) years of service pursuant to the provisions of Chapter 2, may do so under the following terms:
(1) For those who have completed thirty (30) years or more of creditable service and have not reached the age of fifty-five (55) or more, fifty-five percent (55%) of their average compensation.
(2) For those who have completed thirty (30) years or more of creditable service and have reached the age of fifty-five (55) or more, sixty percent (60%) of their average compensation.
(3) Participants who avail themselves of the provisions of this subsection (b) shall make the mandatory contribution provided in § 787e of this title for benefit of the System, and such amount shall not be included in the contributions account of each Hybrid Program participant. Any excess mandatory contribution shall be credited to the Contributions Account of each participant.
History —May 15, 1951, No. 447, p. 1298, added as § 5-115 on Apr. 4, 2013, No. 3, § 39, eff. July 1, 2013.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787p - Defined Contribution Hybrid Program—Actuarial cost for early retirement

If an early retirement window is approved, that is to say, any measure intended to accelerate retirement for public employees or officials, reducing the years of service or age required to retire under a special legislation or the Autonomous Municipalities Act, the actuarial cost of the retirement window to be determined by the Administrator of the Retirement Systems for Government Employees shall be paid in advance by the employer to the Retirement System Administration for the Employees of Government and the Judiciary. The actuarial cost shall consist of: (i) the difference between the current value of the accelerated pension established by the early retirement window and the current value of a pension for years of service under the provisions of Act No. 447 of May 15, 1951, as amended; and (ii) employer and individual contributions corresponding to three (3) years after the participant has reached the retirement age required under the plan.
Provided further, that employers shall compensate the Retirement System Administration for the Employees of Government and the Judiciary for the costs incurred in the implementation and administration of the early retirement window and all the actuarial studies requested by the employer.”
History —May 15, 1951, No. 447, p. 1298, added as § 5-116 on June 25, 2013, No. 32, § 3.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 787q - Defined Contribution Hybrid Program—Contribution equal to Additional Uniform Contribution

(a) In order to make up the System’s cash flow deficit, every fiscal year, beginning on fiscal year 2013-2014 and ending on fiscal year 2032-2033, the System shall receive a contribution equal to the Additional Uniform Contribution.
(b) For each fiscal year, the Retirement System Administration for the Employees of Government and the Judiciary shall: (i) determine the portion of the Additional Uniform Contribution corresponding to every employer participating in the System based on the percentage of the total employer contributions corresponding to such employer during the current fiscal year, and (ii) send to the Director of the Office of Management and Budget and each public corporation and municipalities whose employees are covered under this Act, a certificate stating the amount corresponding to such employer.
(c) The Office of Management and Budget shall earmark the resources to cover the contribution of the Central Government described in Section 5-117(b) in the Recommended General Budget of the Commonwealth of Puerto Rico. Each public corporation and municipality whose employees are covered under this Act shall be directly responsible for covering the certified contribution corresponding to such employer pursuant to Section 5-117(b). Notwithstanding the foregoing, the Office of Management and Budget shall earmark in General Budget of the Commonwealth of Puerto Rico, for any fiscal year, sufficient resources to cover, in whole or in part, the portion of the Additional Uniform Contribution corresponding to any public corporation, municipality or government instrumentality, including the Judicial Branch, whose operating expenses are not included either in whole or part in the General Budget Joint Resolution, to be subsequently determined by Office of Management and Budget at its absolute discretion during such fiscal year, which does not have the financial capacity to assume such obligation.
History —May 15, 1951, No. 447, p. 1298, added as § 5-117 on June 25, 2013, No. 32, § 4.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 788 - Employees Retirement System—Statutory intent; repeal

Any act or part thereof contravening this chapter is hereby repealed. This chapter does not have the purpose of repealing the diverse acts cited in § 762 of this title. Inasmuch as these acts are not in contention with the provisions of this chapter, and up to the point that they are applicable with respect to the vested rights and benefits payable under the said acts, these shall continue in effect after the effective date of this Act.
History —May 15, 1951, No. 447, p. 1298, § 27; renumbered as § 4-114 and amended on Sept. 24, 1999, No. 305, § 37.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 792 - Payment of pensions and annuities suspended during government employment

It is hereby provided that the payment of the pension or retirement annuity received by any person from the Government of Puerto Rico or from any of the agencies or instrumentalities thereof, or from any retirement or pension fund created under the laws of Puerto Rico, or hereafter created, shall be suspended at the time said person passes to hold a remunerative office or position in the Government of Puerto Rico or in any of the agencies, instrumentalities or political subdivisions thereof, or as soon as said person begins to receive remuneration for services rendered to the Government of Puerto Rico or to any of the agencies, instrumentalities or political subdivisions thereof.
History —May 2, 1952, No. 187, p. 390, § 1, eff. 90 days after May 2, 1952.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 793 - Payment of pensions and annuities suspended during government employment—Restoration of payments

The payment of the said annuity or pension shall be restored upon the discontinuance of the said person in such remunerative office or position or upon his ceasing to receive the compensation referred to in § 792 of this title.
History —May 2, 1952, No. 187, p. 390, § 2, eff. 90 days after May 2, 1952.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 794 - Payment of pensions and annuities suspended during government employment—Construction with other laws

The provisions of §§ 792-794 of this title shall not eliminate or restrict provisions carried in laws or retirement plans applicable to specific groups of public employees or officers, prohibiting the receiving of a retirement or pension annuity, under circumstances not indicated in §§ 792-794 of this title. The provisions carried in the said laws or retirement or pension plans shall subsist as a supplement to the provisions of §§ 792-794 of this title, save when in conflict with the provisions hereof.
History —May 2, 1952, No. 187, p. 390, § 3, eff. 90 days after May 2, 1952.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 796c - Transitory provisions—Pensions below $200

(a) Pensions below two hundred (200) dollars monthly corresponding to persons retired prior to July 1, 1967, in accordance with the provisions of § 761 et seq. of this title, or of pension plans superseded hereby which are higher than the minimum established herein shall be increased as follows:
By thirty (30) dollars a month such pensions corresponding to persons who separate from service after they have completed more than 30 years of creditable service; by twenty-five (25) dollars a month the pensions corresponding to persons who have completed more than 20 and up to 30 years of creditable service; by twenty (20) dollars a month the pensions corresponding to persons who have completed more than 15 and up to 20 years of creditable service; and by fifteen (15) dollars a month the pensions corresponding to persons who have completed 15 years or less of creditable service.
(b) If the present pension plus the increase to be granted in accordance with the provisions of subsection (a) of this section exceeds the amount of two hundred (200) dollars a month, the annuitant shall receive as an increase the amount necessary to complete two hundred (200) dollars a month.
(c) The annuitants who receive a pension of less than the minimum amounts herein established shall receive the increase resulting higher between the readjustment to the minimum and the increase corresponding for the years of creditable services.
There is, also, provided that the increase that in accordance with the preceding sections corresponds to pensions for occupational disability or death shall not be less than twenty-five (25) dollars a month.
(d) The Administrator is hereby authorized to grant a partial payment plan, when the economic situation of the debtor so justifies, for the collection of the debts that the annuitants may have with the System in accordance with the provisions of §§ 761 et seq. of this title, or the pension plans superseded by these sections by reason of refunds which shall be made to the Retirement System of the Employees of the Commonwealth of Puerto Rico and its instrumentalities, for the amount paid in excess of the monthly amount of the pension which corresponded to them from the time on which they began to receive the benefits of the Social Security.
History —June 10, 1967, No. 127, p. 388, § 3, eff. July 1, 1967.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 797 - Reciprocity between systems

There is hereby established a plan to guarantee the continuity of credited service, pursuant to the provisions of §§ 797–806 of this title, between the Employees Retirement System of the Government of Puerto Rico and its instrumentalities, the Annuity and Pension System for the Teachers of Puerto Rico, the Retirement System of the University of Puerto Rico, the Employees Retirement System of the Puerto Rico Electric Power Authority, and any other system hereafter created, whereby every employees participating in said systems will maintain the continuity of all of their rights for all services rendered to the Commonwealth of Puerto Rico, its instrumentalities and agencies covered by any retirement system. Any employee who becomes a participant of the Judiciary Retirement System of the Commonwealth of Puerto Rico after July 1, 2014 shall be excluded from the reciprocity benefits granted under §§ 797–806 of this title.
History —June 10, 1953, No. 59, p. 154, § 1; Dec. 24, 2013, No. 162, § 16.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 798 - Reciprocity between systems—Definitions

The following words and phrases as used in §§ 797-806 of this title shall, unless a different meaning is plainly required by the context, have the following meanings:
(a) Retirement System.— Shall mean the Employees Retirement System of the Government of Puerto Rico and its instrumentalities, the Annuity and Pensions System for the Teachers of Puerto Rico, the Retirement System of the University of Puerto Rico; and the Employees Retirement System of the Puerto Rico Electric Power Authority; and shall include any pension system or fund superseded by any of the systems above mentioned and any other retirement system hereafter created.
(b) Employee.— Shall mean any person at the service of an employer who is a member or participant of a retirement system.
(c) Employer.— Shall mean the Government of the Commonwealth of Puerto Rico and any public enterprise or instrumentality of the Puerto Rico Commonwealth Government, but excluding subsidiary enterprises of such public instrumentalities or enterprises, and shall include the University of Puerto Rico and the Teachers Association of Puerto Rico.
(d) Credit for services.— Means the services credited to an employee for services rendered to an employer, including prior and subsequent services, pursuant to the provisions of the respective retirement system bearing on the subject.
(e) Joint contributions.— Means the individual contributions made by an employee to a retirement system plus interest accrued at the regular rate, if any, and the corresponding employer’s contributions, as hereinafter set forth.
(f) Actuarial tables.— Means such death, disability and separation from service rates and the salary schedules and interest rates used for each system in their actuarial values.
(g) Retirement annuity.— Shall be understood in its broad sense, and includes a pension, life annuity, retirement or disability annuity, and means the payment made as pension or life annuity for retirement because of age, years of service or disability.
(h) Pension life value.— Means the actuarial value of the latter determined as of the date of superannuation or retirement for life payment of a retirement annuity, computed in accordance with actuarial tables, as this term is defined in this section.
(i) Employer’s contribution.— Means the contributions made by the employer at the rate of interest determined by each system for the purpose of transferring joint contributions before or after July 1, 1951.
(j) Individual contribution.— Means contributions made by the participant at the rate determined by each system.
History —June 10, 1953, No. 59, p. 154, § 2; May 18, 1959, No. 9, p. 42, § 2; June 26, 1965, No. 96, p. 234; May 30, 1969, No. 17, p. 28, § 1.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 802 - Reciprocity between systems—Reinstatement of credits for services

Any employee who, through the receipt of the contributions accrued in his/her favor has, before or after to the effective date of this act relinquished, or relinquishes, all his/her rights, and has forfeited all credits for services in any retirement system, and who has returned or returns to employment covered by a retirement system, from which he/she received them, and may thus again secure credit for the creditable services covered by said contributions. The member shall request the transfer of his/her joint contributions to the system to which he/she is contributing in accordance with the provisions of §§ 797-806 of this title. The member may request that a payment plan be granted to him/her for the refund of the contributions.
History —June 10, 1953, No. 59, p. 154, § 6; May 18, 1959, No. 9, p. 42, § 3; June 26, 1965, No. 96, p. 234; renumbered as § 4 and amended on May 30, 1969, No. 17, p. 28, § 1; Feb. 16, 1990, No. 1, § 20; Aug. 28, 1992, No. 51, § 2, retroactive to Apr. 1, 1992.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 803 - Reciprocity between systems—General provisions

At the time of the death of a pensioner, the provisions of the system to which he belonged shall govern. On the date of separation of an employee due to death, resignation or otherwise, the benefits for insurance, death, or other benefits, including disability retirement annuities, shall be governed by the provisions of the system to which he belongs at the time of separation which entitles said employee or his heirs or beneficiaries to the payment prescribed by said system.
Designations and naming of beneficiaries that may have been made by an employee under a retirement system shall be rendered invalid and without any effect from the time in which the employee leaves said retirement system and enrolls in another. Such designation or naming of beneficiaries shall have no validity even if the employee is later reinstated to the retirement system in which he had made said designation or naming. If the employee, after withdrawing from a retirement system to become member of another, does not designate or name beneficiaries in the latter, the benefits that by reason of his death may be provided in the retirement system in which he is a member shall be paid to his heirs.
If an employee becomes a member of a retirement system, having an outstanding debt in the retirement system from which he withdrew, the Secretary of the Treasury of Puerto Rico and the officials and employees of the University of Puerto Rico and the Puerto Rico Electric Power Authority who have the duty of certifying the payrolls of its personnel are hereby authorized to deduct from the salary of such employee and remit to the retirement system with which he contracted the debt, the corresponding payments to amortize the debt until its full settlement.
If said employee is pensioned in the other retirement plan without having settled his debt, this debt shall continue to be amortized by deducting from the pension the employee is receiving, an amount proportional to the amount the pensioner would be entitled to receive. In case the employee dies before the debt is settled, the debt will be discharged and satisfied from any benefits that the beneficiaries or heirs of the deceased person are entitled to.
History —June 10, 1953, No. 59, p. 154, § 7; May 18, 1959, No. 9, p. 42, § 4; June 20, 1962, No. 64, p. 137; June 26, 1965, No. 96, p. 234; renumbered as § 5 and amended on May 30, 1969, No. 17, p. 28, § 1; June 12, 1978, No. 36, p. 133.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 805 - Reciprocity between systems—Effectiveness

With the exception of those employees who became members of the Employees Retirement System of the Government of Puerto Rico under the provisions of Act No. 210 of May 8, 1952, every employee who, on the date this act takes effect, has availed himself of the benefits of a retirement system other than the one favored by his employer, shall cease as a participant of the retirement system administered by his present employer.
History —June 10, 1953, No. 59, p. 154, § 9, renumbered as § 6 on May 30, 1969, No. 17, p. 28, eff. July 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 806 - Reciprocity between systems—Short title

Sections 797-806 of this title shall be known and cited by the short title of “Reciprocity Act.”
History —June 10, 1953, No. 59, p. 154, § 10, renumbered as § 7 on May 30, 1969, No. 17, p. 28, eff. July 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 806a - Credits for service in the armed forces

There shall be credited to every participant of any retirement system of the Commonwealth of Puerto Rico, its agencies or instrumentalities, all services rendered in the Armed Forces of the United States of American during the First or Second World War or during any armed conflict if the petitioner: (a) has rendered ten (10) or more years of service to the Government of the Commonwealth, its agencies or instrumentalities; (b) is a participant of a retirement system of the Commonwealth, its agencies or instrumentalities at the time of applying for the crediting, and (c) has received his unconditional discharge and not for any dishonorable reason, provided such member pays to the retirement system to which he belongs the corresponding contribution on the basis of the salaries received during such services in the Armed Forces. The officer or employee shall also pay for the services to be credited the corresponding employer’s contribution as the Administrator of the retirement system to which he belongs may determine. The provisions of this section shall apply only to persons in active service in the Government of the Commonwealth, its agencies or instrumentalities, though they have not been officers or employees of the Government of the Commonwealth, its agencies or instrumentalities prior to their service in the Armed Forces.
History —June 27, 1969, No. 93, p. 254.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 806b - Services rendered in irregular positions

(a) Every employee in the public service who may have rendered previous services to the Government of Puerto Rico, its instrumentalities, dependencies, agencies or any other government organization without having been credited in any of the retirement systems in force in Puerto Rico for employees in the public service, because he was not able to contribute to said systems due to the handicap of his classification as employee, may receive credit for said services upon payment to the proper retirement system.
(b) Said services may have been rendered to the Government of Puerto Rico, its agencies, instrumentalities or any other government organization in regular, transitory, emergency, irregular, substitute or in any other classification.
(c) To obtain credit for the aforementioned services, the participant of a retirement system who so claims, shall make the proper payment, determined on the basis of the salaries earned during the uncovered period and the rate of the individual and employer contribution in force on the date in which these services were rendered, plus the amounts owing as interest on the accumulated amount of said contributions, at the interest rate to be determined by the Board, as of the date on which the services were rendered until the time at which they were compensated. Said interest should not exceed the rate established in actuarial tables.
(d) For the computation of the total of creditable services, there shall govern the schedule stipulated in the corresponding retirement system.
(e) The payment of these uncovered services may be made in one whole payment or by deductions or monthly partial payment, in installments to be set by the Board in regulations, while the employee is in active service.
(f) The credit for years of services shall be granted when the debt is paid in whole. If the participant is separated from service without having paid the whole of the debt he may choose to withdraw the contributions made for this reason.
History —June 28, 1969, No. 110, p. 313, §§ 1-6; Feb. 16, 1990, No. 1, §§ 21 and 22, eff. April 1, 1990.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 33 - Retirement of Government Personnel (§§ 761 — 830q) › § 807 - Tax exemption for contributions

Every contribution of money made by a person to a pension or retirement system of a general character, established by the Legislature of Puerto Rico, the municipalities and the agencies, instrumentalities and public corporations of the Commonwealth of Puerto Rico shall be exempt from the payment of all kinds of taxes and shall not be attached or affected by any judicial proceeding.
History —May 13, 1950, No. 415, p. 988, § 1.