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Correctional Officers - % Accrued per Year of Service

Your Schedule: All CO Schedules
(CO, CO1E, CO1NE, CO2, CO3)		 All CO Schedules
(CO, CO1E, CO1NE, CO2, CO3)
Applies to: Members with 25 or more years of service at 6/30/12 Members with less than 25 years of service at 6/30/12
For service years:    
Years 1-30 2.0% 2.0%
Years 31 6.0% 3.0%
Years 32 5.0%
Years 33 4.0%
Years 34 3.0%
Years 35 2.0%

For a correctional officer in Schedules CO or CO1E, your maximum benefit is equal to the total accrual earned as of 6/30/2012 (not to exceed 80%) OR 75% of your Final Average Salary (FAS), whichever is greater. The maximum percent of your FAS you can receive as a pension benefit is 75% for Schedules CO1NE, CO2, and CO3.

If you have combined time as a Correctional Officer and a State employee, we urge you to contact the ERSRI Customer Service Center at (401) 462-7600 for more information on how your accruals will be calculated.

Teachers - % Accrued per Year of Service

Your Schedule: TA TABE, TABNE TABE, TABNE TB, TB1E, TB1NE, TB2 All Teacher Schedules All Teacher Schedules Except TB3
Applies to date range and service years: Service through 6/30/2012 Service through 9/30/2009 Service from 10/1/2009 to 6/30/2012 Service through 6/30/2012 Service starting 7/1/2012 Service starting 7/1/2015*
Members with 20 or more years of service as of 6/30/2012 only*
Years 1-10 1.7% 1.7% 1.6% 1.6% 1.0% n/a
Years 11-20 1.9% 1.9% 1.8% 1.8% 1.0% n/a
Years 21-25 3.0% 3.0% 2.0% 2.0% 1.0% 2.0%
Years 26-30 3.0% 3.0% 2.25% 2.25% 1.0% 2.0%
Years 31-34 3.0% 3.0% 2.5% 2.5% 1.0% 2.0%
Year 35 2.0% 3.0% 2.5% 2.5% 1.0% 2.0%
Years 36-37 n/a n/a 2.5% 2.5% 1.0% 2.0%
Years 38 n/a n/a 2.25% 2.25% 1.0% 2.0%

The maximum percent of your Final Average Salary (FAS) you can receive as a pension benefit is 80% for Schedules TA, TABE, and TABNE or 75% for Schedules TB, TB1E, TB1NE, TB2 and TB3.

State Employees - % Accrued per Year of Service

Your Schedule: A ABE, ABNE ABE, ABNE B, B1E, B1NE, B2 All Member Schedules All Member Schedules Except B3
Applies to date range and service years: Service through 6/30/2012 Service through 9/30/2009 Service from 10/1/2009 to 6/30/2012 Service through 6/30/2012 Service starting 7/1/2012 Service starting 7/1/2015*
Members with 20 or more years of service as of 6/30/2012 only*
Years 1-10 1.7% 1.7% 1.6% 1.6% 1.0% n/a
Years 11-20 1.9% 1.9% 1.8% 1.8% 1.0% n/a
Years 21-25 3.0% 3.0% 2.0% 2.0% 1.0% 2.0%
Years 26-30 3.0% 3.0% 2.25% 2.25% 1.0% 2.0%
Years 31-34 3.0% 3.0% 2.5% 2.5% 1.0% 2.0%
Year 35 2.0% 3.0% 2.5% 2.5% 1.0% 2.0%
Years 36-37 n/a n/a 2.5% 2.5% 1.0% 2.0%
Years 38 n/a n/a 2.25% 2.25% 1.0% 2.0%

The maximum percent of your Final Average Salary (FAS) you can receive as a pension benefit is 80% for Schedules A, ABE, and ABNE or 75% for Schedules B, B1E, B1NE, B2 and B3.

1099-R Information

ESRI issues 1099-R forms for retirees by January 31st of each year. Click the link below to learn more about 1099-Rs.

1099-R INFORMATION

Making Changes to Your Tax Withholding Elections

You may make tax changes online by using the link below to log into your online retirement account on the ERSRI Member Portal or by downloading the following two forms and returning them to ERSRI. Forms may be submitted by mail or by fax to (401) 462-7691.

IRS Form W-4P is required for any member making a change or initiating retirement after 1/1/2023. You may find the 2024 Tax Calculator Workbook below helpful in completing the W-4P.

Existing payees who received benefit payments prior to December 31, 2022 are not required to submit IRS Form W-4P. Your original withholding election will remain in effect until you file a new IRS Form W-4P or Rhode Island State Tax Withholding Certificate with ERSRI.

ERSRI staff cannot advise you on how to fill out tax forms. If you have questions about the amount of tax that should be withheld from your benefit payments or how you should fill out the IRS Form W-4P, please consult a qualified tax advisor.

ERSRI Member Portal

IRS Form W-4P Withholding Certificate
IRS Form W-4P Withholding Certificate
Rhode Island State Tax Withholding Certificate
Rhode Island State Tax Withholding Certificate
2025 Tax Calculator Workbook
2025 Tax Calculator Workbook

Retiree Death and Survivor Benefits FAQ

The death benefit is a one-time payment of $800 per year of completed service, up to a maximum of $16,000. This benefit is reduced by 25% every year after retirement, with a minimum benefit of $4,000.

If you chose Option #1 (100% Survivor option) or Option #2 (50% Survivor option) your beneficiary will also receive a monthly survivor benefit.

Retired teachers with a Teacher Survivors’ Benefit should refer to page 20 of the Member Handbook for more information on survivor eligibility or contact ERSRI using the link below.

Contact Us

ERSRI Member Handbook

Learn how to navigate the benefits of your pension plan.

If you chose the SRA Plan or SRA PLUS plan, and if you pass away before you have received monthly benefits that total an amount equal to your contributions, your beneficiary is entitled to a return of any unused contributions made into the fund, in addition to the death benefit.

Report a death using the link below or call the Member Service Center at (401) 462- 7600 Monday through Friday between the hours of 8:30 a.m. and 4:00 p.m.

Report a Death

Retiree Healthcare Resources

ERSRI does not administer retiree health benefits. State employees and public school teachers may be eligible for benefits through the Rhode Island Office of Employee Benefits. To learn more or if you have questions, visit the Office of Employee Benefits using the link below, or contact them by phone at (401)-574-8530.

Office of Employee Benefits

MERS members should contact their employer for inquiries regarding health benefits that may be available to them.

For members who are eligible for Medicare, please contact Via Benefits at (844)-448-7298 or visit their website using the link below to review your plan options.

Via Benefits

Frequently Asked Questions (FAQs)

The post retirement employment rules apply to public sector jobs with employers that participate in the Employees’ Retirement System of Rhode Island and Municipal Employees’ Retirement System. If you want to work for a private company, a private non-profit where no state funds or grants are used to fund the position, or a public sector employer from another state you may do so without restrictions.

However, if you were a teacher and want to work as a substitute in your school district, a nurse at a state facility, a retiree who would like to work as a consultant, or state or municipal employee looking to work part time for a city or town that participates in MERS please keep reading to learn what the rules are and how to follow them.

Effective October 1, 2016, retirees must take a break of 45 calendar days from the date of retirement prior to beginning post retirement employment.

If you are working part-time for a municipality, school, or state college/university before you retire and plan to continue after your ERS/MERS retirement, the 45-day waiting period is waived. However, you are still subject to all other applicable post-retirement employment provisions that govern where you can work, the number of days you can work (or the amount you can earn), reporting requirements, and all other related laws.

At the time of your ERSRI retirement, you should notify your Retirement Counselor of this scenario.

If you are retired from ERSRI, you may not work for the state unless you suspend your pension. This includes consulting work for the state through a private company or non-profit.

Retired state and municipal workers may be employed by a MERS participating municipality for up to 75 working days or 150 half days per calendar year. For non-teaching positions in a public school we use a school year.

If you exceed 75 working days or 150 half days, your pension will be suspended. (For non-teachers a "half day" is defined as working up to 4 hours. A "full day" is defined as working more than 4 hours.)

You may work without restrictions for any municipality that does not participate in MERS.

If you are a retiree, you can work as a classroom instructor, an academic advisor or a coach at any state college, university, or state school. You cannot work in any other position such as clerical, supervisor, aide, etc.

You may not earn more than $25,000 gross income in any calendar year without suspending your pension, or $15,000 for Drivers Education instructors.

No. Retirees cannot mix and match employment types in a calendar year. For example, retirees cannot substitute 90 days in a public school under the 90-day limit rule and teach a course at CCRI under the $18,000 limit – only one of the several employment possibilities listed above is allowed per calendar year.

August 25th is the beginning of the school year and working days are counted through August 24th of the next year.

For teachers a half day is up to 3 hours of work. Anything over 3 hours is considered a full day.

For non-teachers a half day is up to 4 hours of work. Anything over 4 hours is considered a full day.

Retired nurses can provide per-diem nursing care and/or services at a state facility, or be employed as a faculty member teaching in a nursing program at a state college or university.

You may be employed for up to 75 working days or 150 half days per calendar year. (For nurses, a "half day" is defined as working up to 4 hours. A "full day" is defined as working more than 4 hours.)

Any retiree may substitute teach or fill vacant positions including – but not limited to – teacher, administrators, guidance counselors, coaches, or tutors.

You may not work more than 90 days or 180 half days in any one school year (including summer months) without suspending your pension. (A "half day" is defined as working up to 3 hours. A "full day" is defined as working more than 3 hours.)

Charter schools and Mayoral academies are public schools.

No. You will not earn additional service credit or make additional contributions into the pension once you retire and begin collecting a pension.

Employers are required to report dollars earned or days worked (depending on the employer type) to ERSRI on a monthly basis via the employer feed.

Retirees are required to validate that their employer has reported their dollars earned or days worked by logging into the ERSRI Member Portal and reviewing this information in the Pension Profile tool.

Retirees are responsible for resolving any discrepancies in reported post-retirement earnings or days with their employer directly.

Rhode Island public schools that employ retirees are also required to send an annual “good faith” letter stating that the district has made a good faith effort to fill any vacant position with a person who is not retired. This letter must also be sent to the school district’s union.

ERSRI Member Portal

Consulting can be a little complicated. We strongly advise that before accepting a consulting opportunity you submit a post-retirement inquiry to ERSRI with questions about your individual situation.

Generally speaking, the post retirement rules for state agencies and municipalities apply to you if you are providing consulting services to the state, a public school, or a MERS municipality. In other words, retirees are not allowed to work for the state and as a general rule, they are not allowed to work as consultants to the state. If you were providing consulting services to a Rhode Island public school, or a MERS municipality you would have the same day count restrictions and reporting requirements as a retiree working directly for the school district or municipality.

Post retirement employment is governed by R.I General Laws (RIGL 36-10-36, 45-21- 54 and for teachers, RIGL 16-16-24). Click the links to learn more about these laws.

RHODE ISLAND GENERAL LAWS

Under current law, RIGL§16-16-24, members who retired under the provisions of titles 36, 16 and 45 can substitute teach or fill a vacant position for no more than 90 days in a school year without impacting their pension benefit. On March 22, 2023, Governor McKee signed into law Rhode Island General Law (RIGL)§16-16-24.2, which allows substitute teaching and post-retirement employment to exceed the ninety (90) day cap if certain conditions are met. This act was set to sunset on June 20, 2024, but was extended to June 20, 2025, with some additional requirements added for employers.

https://ersri.org/sites/default/files/2023-03/Post%20Retirement%2016-16-24-2_2023.pdf

If you still have questions about how the post retirement employment rules apply to your specific situation, click the link below to contact us.

Submit a Post Retirement Question

QDRO Model Multiple Beneficiaries

The QDRO Model for multiple beneficiaries is for active state employees or teacher members only.

QDRO Model Multiple Beneficiaries

Use this model if you are an active state employee or teacher member and will be naming your ex-spouse and another beneficiary as equal benefit recipients under Option 1 or 2 either before or after retirement. Please contact our office regarding the election of Multiple Beneficiaries as there are restrictions associated with this election.

Model QDRO –Multiple Beneficiaries
Model QDRO –Multiple Beneficiaries

Qualified Domestic Relations Order for active state employees or teacher members who will be naming multiple benefit recipients

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