The 2026-27 New York State Budget enacted in May 2026 amended the contribution requirements for these plans.
20-Year (Section 383-e) Plan
Tier 6 Members
You are required to contribute a percentage of your earnings for all your years of public service. Your contribution rate is based on your annualized wage or actual earnings (see How Tier 6 Contribution Rates are Calculated).
Under the original 20-Year (Section 383-e) Plan, the contribution rates were higher than the contribution rates for Tier 6 members in other retirement plans. However, new State laws reduced the contribution rates for members who elected coverage under this plan and reduced all Tier 6 contribution rates effective October 1, 2026.
Tier 6 Members Who Were Automatically Enrolled
If your date of membership is on or after July 1, 2025 and you are employed in one of the titles covered by these plans, you were automatically enrolled in the 20-Year Plan.
- Through September 30, 2026: You are required to continue contributing at the percentages originally defined for this plan.
- Effective October 1, 2026: Your contribution rate may be reduced.
Annualized Wage or | Contribution Rates | |
|---|---|---|
7/1/25–9/30/26 | Effective 10/1/26 | |
$45,000 or less | 4.50% | 3.00% |
$45,000.01 to $55,000 | 5.00% | 3.00% |
$55,000.01 to $75,000 | 6.00% | 3.00% |
$75,000.01 to $100,000 | 7.25% | 4.00% |
$100,000.01 to $125,000 | 7.50% | 5.25% |
$125,000.01 or greater | 7.50% | 5.75% |
Tier 6 Members Who Elect(ed) Coverage
If you elect(ed) coverage under this plan, the new State laws reduced your contribution rate to align with what Tier 6 members in other retirement plans contribute.
- Through September 30, 2026: The change to your contribution rate is retroactive to the date you elected coverage in this plan or effective on the date you elect coverage.
- Effective October 1, 2026: Your contribution rate may be further reduced.
Annualized Wage or | Contribution Rates | |
|---|---|---|
7/1/25–9/30/26 | Effective 10/1/26 | |
$45,000 or less | 3.00% | 3.00% |
$45,000.01 to $55,000 | 3.50% | 3.00% |
$55,000.01 to $75,000 | 4.50% | 3.00% |
$75,000.01 to $100,000 | 5.75% | 4.00% |
$100,000.01 to $125,000 | 6.00% | 5.25% |
$125,000.01 or greater | 6.00% | 5.75% |
Tier 5 Members
You are required to contribute a percentage of your earnings for all your years of public service. Under the original 20-Year (Section 383-e) Plan, you were required to contribute based on your earnings, like Tier 6 members who are automatically enrolled in this plan. However, a new State law reduced your contribution rate to 3 percent, the same as Tier 5 members in other retirement plans. The change is retroactive to the date you elected coverage in this plan or effective on the date you elect coverage.
25-Year (Section 383-f) Plan
Tier 1, 2 and 3 Members
Under the original 25-Year (Section 383-f) Plan, you were required to contribute 1.5 percent of your annual earnings. However, a new State law eliminated contribution requirements—you are no longer required to contribute, the same as Tier 1, 2 and 3 members in other retirement plans. The change is retroactive to the date you elected coverage in this plan or effective on the date you elect coverage.
Rev. 8/26