Code of Massachusetts Regulations
807 CMR - TEACHERS' RETIREMENT BOARD
Title 807 CMR 3.00 - RETIREMENT AND CREDIT FOR SERVICE
Section 3.03 - Credit for Massachusetts Non-membership Public Service

Universal Citation: 807 MA Code of Regs 807.3

Current through Register 1518, March 29, 2024

(1) Except as provided in 807 CMR 10.00: Maternity Service Purchases, the Board will allow proportional credit for any period of non-membership service rendered in a Massachusetts governmental unit, the purchase of which is authorized under M.G.L. c. 32, § 3(5), 4(1)(o) and 4(2)(c). Any such purchase will be allowed only after submission of documentation satisfactory to the Board. Such non-membership service includes, but is not limited to, service as a teacher on a per diem substitute basis or on any other basis that is less than half time.

(2) Proportional Credit means that for any year during which the member was ineligible for membership in a contributory retirement system and service was rendered as an employee on a part time, provisional, temporary, temporary provisional, seasonal or intermittent basis for a Massachusetts governmental unit, after purchase the member will receive as creditable service that percentage of full time credit equal to a fraction, the numerator of which is the number of days or hours actually worked during that year, and the denominator of which is the number of days or hours that would have been worked by a full time employee during that year as determined by the Board.

(3) The member may purchase less than all non-membership service available for purchase; provided, however, that in such event the member must purchase the most recent time first.

(4)

(a) The provisions of M.G.L. c. 32, § 4(1)(o) will not apply to service rendered by a salaried employee, hired for a permanent or indefinite term, whose annual rate of pay would exceed $5,000 if that employee retained his or her position for a full year.

(b) For purposes of applying the limitations of M.G.L. c. 32, § 4(1)(o) to all other employees, the Board will interpret the statutory language as follows:
1. With respect to service rendered in a public school or in higher education, the term "annually" shall refer to the relevant academic year or the relevant calendar year, whichever yields the greater service that the member can purchase; however, the same service cannot be used more than once for this purpose;

2. With respect to all other service, the term "annually" shall refer to the relevant calendar year;

3. All employment within the same school department shall be presumed to be employment in the same "position". No such presumption will apply to other employment, where distinctions between "positions" will be determined by individual facts and circumstances.

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