Reporting contributions for MTRS members called to active military duty
When members of the teachers’ retirement system who are serving in the National Guard or active reserves are mobilized in a time of national emergency they continue to accrue retirement service credit for as long as they remain on active duty. During that period, the member’s employer (the school district, region, city or town) is responsible for paying an amount to the retirement system equal to what the member would have contributed through payroll deductions.
- PERAC Memo #39 of 2001: Military Service Credit Provisions for Members Called to Active Military Duty
- PERAC Memo #15 of 2006: Military Pay Act (Chapter 77 of the Acts of 2005)
How to report and submit contributions for military service
Teachers serving in the military may receive no pay, full pay or partial pay from the school district where they are employed. Some towns elect to pay the member the difference between his or her military pay and what would have been earned teaching. In instances where the member receives pay from the district, retirement contributions must be deducted from that pay and reported to the MTRS. The employer is only responsible for making up the remainder. If the member is being paid a full salary, then regular contributions are deducted and reported and the employer is not required to make any additional payment.
We have designed a simple form for districts to use when submitting contributions on behalf of members serving in the military. This enables us to identify the member and the amount of creditable service to assign to the period of military absence. We require that all funds for members’ military service be submitted separately from the district’s regular retirement deductions. The law requires that these sums be accounted for separately and deposited in a special account that is independent of members’ annuity savings accounts.
In order for a member to be eligible to receive retirement credit for time served in the military, after his or her discharge or release, he or she had to return to membership service within the applicable time period based on the length of his or her military service. In the event that the member quits teaching and withdraws from the retirement system without receiving a pension benefit, all funds submitted on his or her behalf will be returned to the employer.
For more information
In all instances, it is advisable to call your assigned MTRS Employer Services Representative for assistance when a teacher is ordered to active military duty. If you do not know who your employer’s assigned representative is, please contact us at EMPSUP@trb.state.ma.us.