New Jersey Administrative Code
Title 17 - TREASURY - GENERAL
Chapter 3 - TEACHERS' PENSION AND ANNUITY FUND
Subchapter 4 - MEMBERSHIP
Section 17:3-4.14 - Maximum compensation limit for pension contributions based upon annual maximum wage contribution base for Social Security
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Members who enrolled on or after July 1, 2007, are subject to a maximum compensation limit for pension contributions. The maximum compensation limit is based on the annual maximum wage contribution base for Social Security, which is subject to change each calendar year. Compensation above the maximum will be subject to Defined Contribution Retirement Program (DCRP) statutes and rules, including, but not limited to, 43:15C-1 et seq., and N.J.A.C. 17:6.
(b) Members enrolled in TPAF who also participate in the DCRP based on (a) above will receive service credit in their corresponding TPAF account, and will be eligible to retire under the rules of the TPAF. The salaries used in the calculation of the retirement benefits are limited to the maximum compensation amounts in effect when the salary is earned.