Fla. Admin. Code R. 60S-2.003

Current through Reg. 50, No. 119; June 18, 2024

Section 60S-2.003 - Credit for Past Service

Past service credit in the Florida Retirement System is available to the member for service rendered in seven different sets of circumstances, with the particular set of circumstances under which the service is rendered determining the cost for claiming past service credit. The conditions and circumstances under which the past service credit may be claimed are as follows:

(1) Past service may be claimed by a member who was an officer or employee of a municipality, independent special district, metropolitan planning organization, charter school, or charter technical school on the date it was approved for participation in the Florida Retirement System, subject to the following:

(a) The member must have been in the active employ of the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school on the date the municipality, independent special district or metropolitan planning organization, charter school, or charter technical school commenced participating in the Florida Retirement System, and must have selected membership in the Florida Retirement System if such option was given;

(b) The member must have been filling a regularly established position, as defined in Rule 60S-6.001, F.A.C., during the period of service for which he or she claims past service credit;

(c) The member may not receive past service credit for any leaves of absence without pay, with the exception of active military service leaves of absence claimed in accordance with subsection 60S-2.005(1), F.A.C.;

(d) If the member does not desire to receive credit for all of his or her past service, the period he or she claims must be the most recent past service prior to his or her participation in the Florida Retirement System;

(e) Certification of monthly service and earnings for the past service claimed must be submitted by the member's employer; and

(f) The required contributions must be made in accordance with subsection 60S-3.004(1), F.A.C.

(g) Past service under this subsection may be claimed as Special Risk Class service valued at 2% per year by current or former Special Risk Class members of the Florida Retirement System. Such additional credit may be purchased at the time the employee becomes a member of the Florida Retirement System or at any time prior to retirement. In addition to conditions (a) through (f), the following conditions must be met:

1. The service must satisfy the criteria established for the Special Risk Class as provided in Rule 60S-1.0051, 60S-1.0052, 60S-1.0053, 60S-1.00535 or 60S-1.00539, F.A.C., of these rules, except that a certificate or waiver of certificate shall not be required. Verification that the service satisfies the criteria shall be provided by the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school on Form FRS-401 (Rev. 07/99), http://www.flrules.org/Gateway/reference.asp?No=Ref-00338, Florida Retirement System Special Risk Credit for Past Service, herein adopted by reference, and must be approved by the Division. Form FRS-401 may be obtained from the Forms page of the Division's website, www.frs.MyFlorida.com, or by calling the Division Toll Free at (844)377-1888, if calling outside the Tallahassee calling area or locally at (850)907-6500. Individuals with a hearing or speech impairment may call the Division via T.D.D. at the Florida Relay System by dialing 711 or (800)955-8771.

2. The member will be notified of the additional contributions required in accordance with paragraph 60S-3.004(1)(d), F.A.C. Such contributions may be paid by the member or by the employer on behalf of the member.

(2) A member who has service with a municipality, independent special district or metropolitan planning organization, charter school, or charter technical school of the state which cannot be claimed under subsection (1) above, because the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school has not joined the Florida Retirement System, because the member was not an employee of the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school, at the time it commenced participating in the Florida Retirement System, or because the member rejected the Florida Retirement System at the time the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school began participating in the Florida Retirement System, may receive past service credit for employment with any municipality, independent special district, metropolitan planning organization, charter school, or charter technical school of the state, subject to the following:

(a) The member must have been filling a regularly established position, as defined in Rule 60S-6.001, F.A.C., during the period of service for which he or she claims past service credit;

(b) The member may not receive past service credit for any leaves of absence without pay;

(c) Certification of monthly service and earnings for the past service claimed must be submitted by the member's employer; and

(d) The required contributions must be made in accordance with subsection 60S-3.004(2), F.A.C. Past service under this subsection may not be purchased until the member's retirement date has been established.

(3) Past service credit may be claimed by a person who becomes a member of the Florida Retirement System by virtue of the transfer, consolidation or merger of governmental units or functions at any level of government or through the assumption of functions or activities by an employer under the system from an employing entity that was not an employer under the system. A person who, prior to becoming a member of the Florida Retirement System, became a member of an existing system prior to December 1, 1970 by virtue of a transfer, consolidation, merger or assumption of functions or activities as described herein, shall also be eligible to claim past service in accordance with this subsection. The following conditions shall apply to past service credit under this subsection:

(a) Past service credit may be claimed only for service with the function or activity that is consolidated, merged, transferred or assumed by an employer under the system;

(b) The member may not receive past service credit for leaves of absence without pay, with the exception of active military service leaves of absence claimed in accordance with subsection 60S-2.005(1), F.A.C.;

(c) The member must have been filling a regularly established position, as defined in Rule 60S-6.001, F.A.C., during the period of service being claimed;

(e) Certification of monthly service and earnings for the past service claimed must be submitted by the member's employer; and

(f) The required contributions must be made in accordance with subsection 60S-3.004(3), F.A.C.

(g) Past service credit under this subsection may be claimed as Special Risk Class service valued at 2% per year by current or former Special Risk Class members of the Florida Retirement System. Such additional credit may be purchased at the time the employee becomes a Special Risk Class member of the Florida Retirement System or at any time prior to retirement. In addition to conditions (a) through (f), the following conditions must be met:

1. The service must satisfy the criteria established for the Special Risk Class as provided in Rule 60S-1.0051, 60S-1.0052, 60S-1.0053, 60S-1.00535, or 60S-1.00539, F.A.C., of these rules, except that a certificate or waiver of certificate shall not be required. Verification that the service satisfies the criteria shall be provided by the municipality, independent special district, metropolitan planning organization, charter school, or charter technical school on the forms provided by the Division. Such verification is subject to approval by the Division.

2. The member will be notified of the additional contributions and interest required in accordance with paragraph 60S-3.004(1)(d), F.A.C. Such contributions and interest may be paid by the member or by the employer on behalf of the member.

(4) Past service may be claimed for retirement credit for the period of time a member was employed prior to January 1, 1968, in the Cuban Refugee Assistance Program administered by the Florida State Department of Public Welfare or the Florida State Board of Health, if:

(a) Credit for such service has not been granted under any other state or federal retirement or pension system;

(b) The past service is verified by the employer and approved by the Administrator; and

(c) The required contributions are made in accordance with subsection 60S-3.004(4), F.A.C.

(5) Past service may be claimed for retirement credit for the period of time a member was employed in a Multiple Offender Project funded by a Federal Government grant to a local government not covered by Chapter 121, F.S., if:

(a) Credit for such service has not been and will not be granted under any other state or local retirement or pension system;

(b) The project was implemented by a State Attorney who had the authority for hiring and firing the employees of the project;

(c) The member worked under the supervision of the State Attorney or his or her subordinate;

(d) The past service is verified by the employer if required and approved by the Division of Retirement; and

(e) The required contributions are made in accordance with subsection 60S-3.004(5), F.A.C.

(6) Past service with the City of Jacksonville prior to July 1, 2004, may be claimed for retirement credit by employees of the Fourth Judicial Circuit who were in an employee-employer relationship with the City of Jacksonville on June 30, 2004, and who became employees of the State Courts System on July 1, 2004, as a result of the implementation of Revision 7 to Article V of the State Constitution if:

(a) Credit for such service has not been and will not be granted under any other state or local retirement or pension system; and

(b) The required contributions are made in accordance with subsection 60S-3.004(6), F.A.C.

(7) Past service may be claimed for retirement credit for the period of time a member was employed prior to July 1, 1996 by a dependent governmental entity within the jurisdiction of an independent participating agency when such independent agency failed to report such employee for membership in the Florida Retirement System as required by this chapter. Such employees may claim past service as provided in subsection 60S-2.003(1), F.A.C.

(8) A member may not claim credit for past service which is used to qualify for a benefit under any retirement system.

Fla. Admin. Code Ann. R. 60S-2.003

Rulemaking Authority 121.031 FS. Law Implemented 121.021(18), 121.0515, 121.65(2), 121.081(1) FS.

New 1-1-72, Amended 10-20-72, Repromulgated 12-31-74, Amended 1-16-77, 8-26-81, 1-19-82, 1-18-83, 4-17-85, Formerly 22B-2.03, Amended 5-15-91, Formerly 22B-2.003, Amended 4-5-95, 12-12-96, 4-5-12, 3-25-13.