May 2026 Reporting Tips

Register for Our June 9 Webinar on Earnings After Retirement and Bona Fide Termination

NYSTRS invites you to our next Employer Reporting Webinar on Tuesday, June 9 at 10 a.m. This live 30-minute session, titled “All About Earnings After Retirement (EAR) and Bona Fide Termination,” will cover:

The importance of members having a bona fide termination from employment
Entering earnings after retirement in the Employer Secure Area (ESA)

The full 2026 Employer Reporting Webinar schedule is available on the Employer Resources page.

NYSTRS also offers customized training webinars tailored to your team’s needs. These sessions provide step-by-step guidance on the reporting process and offer time for questions. If your office has new staff who require training on our reporting requirements – or if current staff need a refresher – contact the Employer Training & Outreach unit at [email protected] to schedule a training session.

Bona Fide Termination Information for Retiring Members

To assist members with understanding the Internal Revenue Service (IRS) and Retirement and Social Security Law (RSSL) requirements for bona fide termination, NYSTRS provides an insert with the acknowledgment letter when a member files for retirement. This insert includes the criteria required to establish a bona fide termination from employment, which is required to be eligible for retirement.

In coming weeks, the format of this insert will be updated to a yes/no checklist for retirees that will help them assess whether they meet the requirements for a bona fide termination. This document is intended as a guide for members and should not be returned to NYSTRS.

For more regarding bona fide termination, please refer to Administrative Bulletin 2026-2, which addresses this topic in detail.

Tier 6 Contribution Rate Updates for 2026-27 Coming Soon

While employers are typically notified by April 1 of the Tier 6 variable contribution rate for the following school year, rates for the upcoming school year (2026-27) were not available on that date. Although an exact date has yet to be determined, NYSTRS will publish Tier 6 member contribution rates in the Employer Secure Area (ESA) with adequate time for employers to update contribution rates prior to the start of the 2026-27 school year on July 1, 2026.

NYSTRS is closely monitoring the current New York state budget process to determine whether any provisions of the upcoming budget will impact the calculation of contribution rates. We will share additional information as it becomes available.

Temporary Legislative Change for Determining Contribution Rate

Legislation in 2024 temporarily changed how contribution rates are calculated for Tier 6 members during the 2024-25 and 2025-26 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.

This change is set to expire on June 30, 2026 unless further legislative action is taken. See Administrative Bulletin 2024-7: New Legislation Impacts NYSTRS Members for more details. If this legislation is not extended beyond June 30, employers will return to calculating the contribution rate based on all pensionable earnings.

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

Special Delegate Election Underway

Special delegate elections are currently underway to fill the open delegate and alternate seats statewide.

Delegates, elected by peers, serve two key roles:

to elect a teacher member to the Retirement Board at the Annual Delegates Meeting
to serve as a liaison between NYSTRS and the members in their district

Employers conduct these elections locally. This helps ensure members are represented and that NYSTRS members continue to be supported with local points of contact. The Chief School Administrator (CSA) or their designee is responsible for establishing election procedures, conducting the election, and reporting results to NYSTRS.

The 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. Need help reporting election results in the ESA? Consult our resource, Reporting Delegate Results, which is a step-by-step guide to reporting your district’s elected delegates and alternates.

Only vacancies in both the delegate and corresponding alternate seat may be filled during a special election, though a delegate is not required to run with an alternate. To determine whether your district has vacancies, review the 2025-2027 Delegates list, which shows the number of delegates allotted to each district/employer, current representatives, and any open delegate/alternate slots. If there is only one candidate for a position, no formal vote is required.

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.

Additional details are available on the Delegate Election & Annual Meeting page.

Do You Have NYSTRS Members Retiring This Year?

NYSTRS makes the retirement process easy. Recommend our latest video, “You’ve Decided to Retire,” to NYSTRS members who are preparing to retire.

NYSTRS Recently Issued Three Administrative Bulletins

Be sure to read our latest Administrative Bulletins:

Employers are encouraged to share Administrative Bulletins with administrative staff.