§ 609. Credit for service. a. Part-time service.

1. A member who works less than full time, which for the purposes of
this section shall mean less than thirty hours a week, shall receive
retirement credit for such service in accordance with the following
provisions:

(i) a member employed on an hourly basis who works for five hundred or
more hours a year and who is on the payroll for a minimum of five months
in the year shall receive credit on a prorated basis, but in no event
shall less than six hours constitute a full day's retirement credit;

(ii) a member employed on a per diem basis who works at least sixty
days in a year and who is on the payroll for a minimum of five months in
the year shall receive retirement credit on a day-for-day basis, but in
no event shall less than six hours constitute a full day's retirement
credit;

(iii) if the annual salary of a member paid on a basis other than per
diem or per hour would be less than the product of the state's minimum
wage during such period and two thousand hours, the presumption shall be
that such a member is a part-time employee and any retirement credit
granted shall be prorated; provided, however, such a member shall not
receive greater credit than a member working on a per diem basis.

2. Except for retirement credit for military service as specified in
subdivision c of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provisions of this section, with respect to
members of the New York state employees' retirement system, teachers as
defined in section one hundred thirty-six of the civil service law,
employed full time for the school year, shall be deemed on the payroll
of the state, for twelve months in crediting retirement service credit
for service rendered. For the purposes of this paragraph the comptroller
shall define school year by regulation.

2-a. Except for retirement credit for military service as specified in
subdivision c of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provision of this section to the contrary,
with respect to members of the New York state and local employees'
retirement system, a member who is employed by a community college as
defined in section six thousand three hundred one of the education law
or who is employed by any unit of the state university of New York as
defined in section three hundred fifty of the education law, and who is
in the classified service as that term is defined in section forty of
the civil service law, and who is employed for the full academic year,
full academic year shall mean the fall and spring semesters during which
academic courses are offered, shall be deemed to be on the payroll of
such community college or state university for twelve months in
crediting retirement service credit for service rendered.

2-b. Except for retirement credit for military service as specified in
subdivision c of this section, a member shall not receive retirement
credit for any day that he is not on the payroll of the state, a
political subdivision thereof, or a participating employer.
Notwithstanding any other provision of this section to the contrary, a
member of the New York state and local employees' retirement system who
is employed by a community college as defined in section six thousand
three hundred one of the education law or who is employed by any unit of
the state university of New York as defined in section three hundred
fifty of the education law, and who is in the unclassified service of
the civil service as defined in subdivisions (h) and (i) of section
thirty-five of the civil service law, and who is employed for the full
academic year, full academic year shall mean the fall and spring
semesters during which academic courses are offered, shall be deemed to
be on the payroll of such community college or state university for
twelve months in crediting retirement service credit for service
rendered.

3. Notwithstanding any other provision of law, for the purposes of
retirement service credit, retirement contribution and final average
salary of members of the New York state and local employees' retirement
system, a member who has been granted service credit for a period of
time for which he or she received compensation or wages shall not lose
such credit by virtue of the fact that the employer has subsequently
been reimbursed by a workers' compensation carrier with respect to all
or a portion of the compensation or wages paid for such period.

4. Notwithstanding any other provision of law, for the purposes of
retirement credit, retirement contribution and final average salary
under this chapter, the compensation of a member of the New York city
employees' retirement system who is either (i) a Triborough bridge and
tunnel member as defined in section six hundred four-c of this article
as added by chapter four hundred seventy-two of the laws of nineteen
hundred ninety-five or as defined in section six hundred four-c of this
article as added by chapter ninety-six of the laws of nineteen hundred
ninety-five or to whom article sixteen of this chapter is applicable, or
(ii) a New York city transit authority member as defined in section six
hundred four-b of this article, for the period during which he or she
receives a workers' compensation benefit shall be deemed to be the full
compensation or salary such employee would have earned or been entitled
to receive had he or she not received the workers' compensation benefit.
During the period of time a member receives payment of such workers'
compensation benefit, such member shall be deemed on the payroll in full
status for the aforementioned purposes.

b. Previous service.

1. A member shall be eligible to obtain retirement credit hereunder
for previous service with a public employer if retirement credit had
previously been granted for such service or if such service which would
have been creditable in one of the public retirement systems of the
state, as defined in subdivision twenty-three of section five hundred
one of this chapter, at the time such service was rendered, if the
individual had been a member of such retirement system and the member
has rendered a minimum of two years of credited service after July
first, nineteen hundred seventy-six or after last rejoining a public
retirement system, if later; provided, however, retirement credit may be
granted for service which predates the date of entry into the retirement
system if such service is otherwise creditable and the member satisfied
the minimum service requirements set forth in this subdivision and was
rendered by an employee of a public employer during which employment he
was ineligible to join a public retirement system provided that such
public employer was participating in a public retirement system of the
state at the time of such employment, or is so participating at the time
that such credit for such previous service is being sought.

2. Previous service credit shall not be granted unless such member
applies therefor and repays the amount refunded by a public retirement
system of the state for service rendered after July first, nineteen
hundred seventy-six together with interest through the date of repayment
at the rate of five percent per annum compounded annually and three
percent of the wages earned for service prior to that date together with
interest from July first, nineteen hundred seventy-six through the date
of payment at the rate of five percent per annum compounded annually and
three percent of the wages earned for service which predates the date of
entry into the retirement system together with interest at the rate of
five percent per annum compounded annually from the date of such service
until the date of payment. Anything in this paragraph to the contrary
notwithstanding, in order to obtain credit for previous service, members
who first join the New York state teachers' retirement system on or
after January first, two thousand ten shall pay three and one-half
percent of wages earned for service which predates the date of entry
into the retirement system together with interest at the rate of five
percent per annum compounded annually from the date of such service
until the date of payment. Anything in this paragraph to the contrary
notwithstanding, in order to obtain credit for previous service, members
who first join a public retirement system of the state on or after April
first, two thousand twelve shall pay six percent of wages earned for
service which predates the date of entry into the retirement system
together with interest at the rate of five percent per annum compounded
annually from the date of such service until the date of payment.

* b-1. Employer pick-up of contributions in respect of previous
service. Notwithstanding any other provision of law, any member of the
New York city teachers' retirement system eligible to purchase credit
for previous service with a public employer pursuant to subdivision b of
this section, may elect to purchase any or all of such service by
executing a periodic payroll deduction agreement. Such agreement shall
set forth the amount of previous 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 completion of the payments required therein shall be
credited with any service as to which such member shall have paid the
contributions required under the terms of such agreement.

* NB Effective until notice of ruling by Internal Revenue Service per
ch. 627/2007 §22

* b-1. Employer pick-up of contributions in respect of previous
service or military service. Notwithstanding any other provision of law,
any member of the New York city teachers' retirement system, the New
York state teachers' retirement system, the New York city employees'
retirement system, the New York city board of education retirement
system, the New York state and local employees' retirement system, the
New York state and local police and fire retirement system and the New
York city fire department pension fund eligible to purchase credit for
previous service with a public employer pursuant to subdivision b of
this section 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 member's 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 completion of the payments required therein shall be
credited with any service as to which such member shall have paid the
contributions required under the terms of such agreement.

* NB Takes effect upon notice of ruling by Internal Revenue Service
per ch. 627/2007 §22 -- expires per ch. 691/2004 §8

c. Creditable service. Other than previous service, a member shall
only be eligible to obtain credit for active service with a
participating employer; provided, however, military service with the
federal government may be credited pursuant to section two hundred
forty-three of the military law up to a maximum of four years.

d. To facilitate administration of the provisions of this section the
head of a retirement system may make interpretations of the provisions
of this section which are consistent with the intent of this section,
but such interpretations shall not take effect unless publicly
promulgated.

f. Notwithstanding any other provision of law, any member of the New
York state and local employees' retirement system who is subject to the
provisions of this article and who is employed by a school district, a
board of cooperative educational services, a vocational education and
extension board, an institution for the instruction of the deaf and of
the blind as enumerated in section four thousand two hundred one of the
education law, or a school district as enumerated in section one of
chapter five hundred sixty-six of the laws of nineteen hundred
sixty-seven as amended to date, shall have their service credit for
service rendered on or after January first, nineteen hundred ninety
determined by dividing the number of days worked in a school year by one
hundred eighty. For the purpose of this section a school year will begin
on July first and end the following June thirtieth. No more than one
year of service may be credited during any such fiscal year. Credit for
service rendered before January first, nineteen hundred ninety shall be
determined in the same manner if a person eligible for such benefit
shall file the appropriate application with the state comptroller on or
before August second, nineteen hundred ninety-six and, within five years
of filing such application, make payment for all costs necessary to
finance the receipt of such service credit.

g. The provisions of paragraph one of subdivision a of this section
shall not apply to members of the New York city employees' retirement
system or the New York city board of education retirement system who are
subject to the provisions of this article. The crediting of service for
such members of such retirement systems shall be governed by the
applicable provisions of subdivision c of section 13-638.4 of the
administrative code of the city of New York, and other applicable
provisions of such code and of the rules and regulations of such board
of education retirement system.

h. Notwithstanding any other provision of law to the contrary, a New
York city revised plan member shall not receive service credit for any
undocumented sick leave that may be credited toward terminal leave.