June 2026 Reporting Tips

Employers Must Verify Bona Fide Termination for Retiring Members

Beginning in July, NYSTRS will send correspondence to employers listing their recent retirees. These letters, addressed to the chief school administrator (CSA) and employer reporting and human resources contacts, will require employers to certify each retiree’s bona fide termination of employment. This certification must be completed, signed and returned to NYSTRS as soon as possible. Delayed responses will impact NYSTRS’ ability to process retirements in a timely manner.

Internal Revenue Service (IRS) rules and the Retirement and Social Security Law (RSSL) require members to have a bona fide termination from all NYS public service before their retirement date. Bona fide termination is defined as a member stopping paid service with their employer(s) prior to their date of retirement, with no prearrangement or understanding to return to NYS public employment following their retirement.

For further details regarding bona fide termination, please refer to Administrative Bulletin 2026-2.

NYSTRS Summer Hours Going into Effect

Please be aware that NYSTRS’ operating hours shift during the summer.

The System’s summer hours are 8 a.m. to 4:15 p.m. Monday through Thursday, and 8 a.m. to 12:30 p.m. on Friday. This schedule begins Thursday, June 18, and remains in effect through Wednesday, Sept. 9. We will return to our regular business hours of 8:30 a.m. to 4:15 p.m. Monday through Friday beginning Thursday, Sept. 10.

Also, please note that NYSTRS will be closed on the following holidays:

Juneteenth: Friday, June 19
Independence Day (observed): Friday, July 3
Labor Day: Monday, Sept. 7

Please share this information with school staff and administrators who are NYSTRS members.

Tier 6 Contribution Rates for 2026-2027 School Year Available

Contribution rates are now available in the Employer Secure Area (ESA) for Tier 6 members who have completed three or more years of membership. These rates can be found in ESA under Membership/Tier 6 Rates.

Tier 6 Contribution Rates: Things to Keep in Mind

Contribution rates are based on a member’s actual earnings from regular compensation earned two years earlier. Currently, contribution rates for these years are calculated only on annual base wages (see section below for more).
For Tier 6 members with less than three years of membership, employers must report their projected annual salary to NYSTRS. The System will then determine their contribution rate.
To find a list of members requiring projected salary information, check “Tier 6 Action Items” in ESA under Membership.

Temporary Legislative Change for Determining Member Contribution Rate

Chapter 58 of the Laws of 2026 (S9008C/A10008C) amends various sections of the Retirement and Social Security Law. Included is an extension of legislation that temporarily changed how contribution rates were calculated for Tier 6 members since the 2022-2023 school year. The newly enacted legislation extends these changes through the 2026-2027 and 2027-2028 school years. During this period, rates will be determined using only annual base wages. Compensation for extracurricular programs or other pensionable earnings will not be included, as it ordinarily would.

See Administrative Bulletin 2026-6 and Administrative Bulletin 2024-7 for more details.

Important Notes for Employers

Once a member’s contribution rate has been determined for the plan year, it will not change. However, NYSTRS reserves the right to retroactively adjust a member’s contribution rate in cases of error.
A member’s contribution rate may fluctuate up or down from year to year, particularly once it is calculated on their actual earnings from two years prior.
Employers are required by law to collect plan contributions. Therefore, you will be billed for the required member contributions, whether or not you collect them from the member.
If the contribution amounts reported are incorrect, NYSTRS will notify you of the error via a District Specific Issue Report (DSIR) message. Employers are responsible for correcting the contribution rate and refunding or recovering inaccurate member contributions.
If contributions are reported to NYSTRS for any employee, we will automatically make that employee a member of NYSTRS. New members are required to complete an Application for Membership (NET-2) form. The district should collect the NET-2, complete the Employer section, and mail the original application to NYSTRS.
To verify the contributing status of a member, please access the Membership Verification feature in ESA.

For more information, including contribution rates by salary, see our Member Contributions page or the Section 1: Membership in the Employer Manual. If you have questions, call us at 800-348-7298, ext. 6220.

Summer School, Holdover and Retro Pay Categories, Defined

Employers frequently ask how to report payments made to members during July and August. Correct pay category reporting is essential to ensure members receive appropriate earnings and service credit. As a reminder, NYSTRS defines the school year as July 1 to June 30.

What follows are pay categories that are frequently used as they relate to summer work and retro pay.

D: MTD Summer School

Use only for teaching traditional summer school programs.

E: MTD Holdover Pay/Prior Year Earnings

Use for payments made in July, August or September for work performed in the previous school year.
This includes payments to 10-month teachers who have elected to be paid over the summer (i.e., July, August or September), and/or hourly employees paid after July 1 for work performed in the prior school year.
10-month teachers paid over a 12-month period typically do not have additional service days reported with holdover pay. However, holdover pay should include service days if the service associated with the pay was not already reported in the prior school year.

G: MTD Retro Earliest Prior Yr Pay

Use for retroactive salary adjustments for prior school years, typically resulting from the settling of a collective bargaining agreement.

For more details, refer to Section 2: Employer Reporting for School Districts of the Employer Manual, or contact your editor in the Employer Reporting/Terminating Employees unit with specific questions.

Special Delegate Election Underway

Employers statewide are currently holding special elections to fill open delegate and alternate seats. Key dates:

Special election period runs through Oct. 1, 2026.
Election results must be reported to NYSTRS via the Employer Secure Area (ESA) by Oct. 6, 2026.

Consider filling any vacant NYSTRS delegate seats before the school year ends.

Special elections may be held only when both a delegate seat and its corresponding alternate seat are vacant. However, candidates are not required to run with an alternate.

To determine whether your district has vacancies eligible for this special election, review the 2025-2027 Delegates list. This list shows the number of delegates allotted to each district/employer, current delegates and alternates, and any vacant delegate or alternate seats. If there is only one candidate for a position, no formal vote is required.

The Chief School Administrator (CSA) or their designee is responsible for establishing election procedures, conducting the election, and reporting results to NYSTRS.

For help reporting election results in the ESA, consult Reporting Delegate Results, a step-by-step guide to reporting your district’s elected delegates and alternates.

Newly elected delegates and alternates begin serving as soon as election results are reported. Delegates and alternates reported during the special election will serve until the current term ends on July 31, 2027.

Delegates, elected by peers, serve two key roles: to elect a teacher member to the Retirement Board at the Annual Delegates Meeting, and to serve as a liaison between NYSTRS and the members in their district. Additional details are available on the Delegate Election & Annual Meeting page. You can also email [email protected] or call 518-447-2900, ext. 4071. 