Employers' Pensions and Benefits Administration Manual (EPBAM)
   

 

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Pensions and Benefits Legislation
Retirement Benefits Calculations


Revised Calculations Provide Increased Retirement Benefits
for PERS and TPAF Members
under All Types of Retirement

Formula Calculation for Each Type of Retirement
(Click to View)

Chapter 133, P.L. 2001, effective October 1, 2001, changed the formula used in the retirement allowance calculations for members of the PERS and the TPAF who are eligible for Early, Service, or Deferred Retirement; or for a Veteran Retirement with 35 years of service.

The number of years of a member's years of service is divided by 55 now, instead of by 60, the formula's denominator prior to the effective date of Chapter 133. The resulting fraction is multiplied by the Final Average Salary or three Highest Fiscal Years Salary average. (For a Veteran Retirement with 35 or more years of service, the resulting fraction is multiplied by the Final Year's Salary.) This new formula yields a higher Annual Maximum Allowance. When this Annual Maximum Allowance is divided by 12, the result is a higher monthly pension allowance.

Those members who retired from the PERS or TPAF prior to the passage of this law with a Service, Early, or Deferred Retirement; or a Veteran Retirement with 35 years of service, have also received an enhanced benefit, in the form of a 9.09 % increase, beginning with their November 2001 retirement check.

Members eligible for a Veteran Retirement with 35 years of service can now retire at the minimum age of 55 instead of 60. Scroll down this page to learn more about the specifics for each type of retirement; or click on the type of retirement you want to learn more about from the list at the top of the page.

Another law, Chapter 353, P.L. 2001, also effective on October 1, 2001, changed the formulas used in the retirement allowance calculations for PERS and TPAF members who retire with an Ordinary Disability Retirement or with an Accidental Disability Retirement. It brought about a formula change in the calculation of benefits for both PERS and TPAF members retiring with a Special Veteran Retirement. This law also changed the conditions under which a member of the PERS can retire with a Special Veteran Retirement. Finally, this law increased by nine percent the monthly pension allowance of those who had retired under these types of retirement prior to October 1, 2001; beneficiaries of retired members who have passed away prior to the effective date of this law will in most cases receive this nine percent increase as well.

An Ordinary Disability Retirement benefit for a PERS or TPAF member who qualifies will be calculated using 43.6 percent of the Final Average Salary or the three highest fiscal years' salary average.

An Accidental Disability Retirement benefit for a PERS or TPAF member who qualifies will now be calculated using 72.7 percent of the actual annual compensation at the time of the accident.

PERS members can now retire at age 60 with 20 years of service, or at age 55 with 25 years of service, as was already the case for members of the TPAF. The formula for PERS and TPAF members who retire with the Special Veteran Retirement will now be calculated by taking 54.5 percent of the last or highest year's salary.

Finally, this new law calls for those PERS and TPAF members who had retired prior to its effective date, and their beneficiaries who are receiving a monthly benefit, to receive a nine percent increase in their monthly pension allowance.

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Pension Allowance Formula for a Service Retirement

Years and Months of Service/55 X *FAS = Annual Maximum

Annual Maximum/12 = Maximum Monthly Pension Allowance

A member qualifies for this type of retirement with any number of years of service, as long as the member has reached age 60.

*FAS stands for Final Average Salary. The Final Average Salary is the average of the last 36 months of pensionable salary (or 30 months for members under ten month contracts). The average of the member's highest three fiscal years of salary can be used in place of the FAS; fiscal years do not have to be consecutive.

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Pension Allowance Formula for an Early Retirement

Years and Months of Service/55 X FAS* = Annual Maximum

Annual Maximum/12 = Monthly Pension Allowance

*FAS stands for Final Average Salary. The Final Average Salary is the last 36 months of pensionable salary (or 30 months for members under ten month contracts). The average of the member's three highest fiscal years of salary can be used in place of the FAS; fiscal years do not have to be consecutive.

Early Retirement can be selected by PERS and TPAF members who have at least 25 years of service and are under age 60. The member's Pension Allowance is reduced if the member is under 55 years of age, by a factor of .025% for each month under age 55.

Revised Early Retirement Benefit for Employees Enrolled on or after July 1, 2007: Under Chapter 103, P.L. 2007, for members enrolled on or after July 1, 2007 who retire with 25 or more years of service before reaching age 60, the retirement allowance will be reduced 1% per year (1/12 of 1% per month) for each year the member is under age 60 through age 55; and by 3% per year (1/4 of 1% per month) for each year the member is under age 55.

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Pension Allowance Formula for a Deferred Retirement

Years and Months of Service/55 X *FAS = Annual Maximum

Annual Maximum/12 = Monthly Pension Allowance

*FAS stand for Final Average Salary. The Final Average Salary is the last 36 months of pensionable salary (or 30 months for members under 10 month contracts). The average of the member's three highest fiscal years of salary can be used in place of the FAS; fiscal years do not have to be consecutive.

The member must have ten years of service credit in order to choose a Deferred Retirement; the monthly retirement allowance is paid beginning on the first of the month after the member turns 60 years old.

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Pension Allowance Formula for a Veteran Retirement with 35 Years of Service, PERS and TPAF

Years and Months of Service/55 X *Highest Year's Salary = Annual Maximum

Annual Maximum/12 = Monthly Pension Allowance

*The Highest Year's Salary is the highest 12 months of salary on which contributions to the pension system were made. For a ten month contract, the highest ten months of salary are used.

Those members who qualify as Veterans with 35 years of service receive an additional benefit due to this legislation. They may now retire from the PERS or the TPAF at the age of 55, with their pension based on the formula as stated above.

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Veteran Retirement from the Teachers' Pension and Annuity Fund and the Public Employees' Retirement System at Age 60 with 20 Years of Service

54.5% X Highest 12 Consecutive Months of Salary* = Annual Maximum

Annual Maximum/12 = Monthly Retirement Allowance

*The highest ten consecutive months of salary are used for members working under a ten month contract.

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Veteran Retirement from the Public Employees' Retirement System and Teachers' Pension and Annuity Fund at Age 55 with 25 Years of Service

54.5% X Highest 12 Consecutive Months of Salary* = Annual Maximum

Annual Maximum/12 = Monthly Retirement Allowance

*The highest ten consecutive months of salary are used for members working under a ten month contract.

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Veteran Retirement benefit from the Public Employees' Retirement System at Age 62 with 20 Years of Service

Veterans of the PERS can now retire at age 60 with 20 years of service, or at age 55 with 25 years of service, as called for under the new law. See the formulas above for more information.

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Ordinary Disability Retirement

43.6% X Final Average Salary* = Annual Maximum

OR

1.64 X Years of Service X FAS*

*FAS stand for Final Average Salary. The Final Average Salary is the last 36 months of pensionable salary (or 30 months for members under ten-month contracts). The average of the member's three highest fiscal years of salary can be used in place of the FAS; fiscal years do not have to be consecutive.

The member must be totally and permanently disabled from carrying out normal job duties to qualify for an Ordinary Disability. The application must be made within two years of the date of termination, and the member must have a minimum of ten years of New Jersey service credit. Out-of-state, military, and federal government purchases do not qualify as New Jersey service credit.

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Accidental Disability

72.7% X Salary at the Time of the Accident = Annual Maximum

Annual Maximum/12 = Monthly Retirement Allowance

To qualify for an Accidental Disability, the member must be determined to be Totally and Permanently Disabled as a Direct Result of a Traumatic Event while performing the member's normal job duties. The member must be enrolled in the PERS or TPAF on or before the accident date.

If you would like more information on processing retirement applications for any of the types of retirement please go to Retirements.

 

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Last Updated: July 10, 2007