71 Pa. C.S. § 5305

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 5305 - Social security integration credits
(a) Crediting of accrued credits.--Any member shall be credited with the social security integration credits which he has accrued up to the effective date of this part.
(b) Accrual of subsequent credits.--Any active member who has social security integration accumulated deductions to his credit or is receiving a benefit on account of social security integration credits may accrue one social security integration credit for each year of service as a state employee on or subsequent to March 1, 1974, and a fractional credit for a corresponding fractional year of service provided that contributions are made to the fund, or would have been made to the fund but for section 5502.1 (relating to waiver of regular member contributions and social security integration member contributions) or the limitations under IRC § 401(A)(17) or 415, except as otherwise provided in this part, in accordance with section 5502 (relating to social security integration member contributions), and he:
(1) Continues subsequent to March 1, 1974, as an active member in either the system or, if a multiple service member, as an active member in the public school employees' retirement system;
(2) Terminates such continuous service in the system or the public school employees' retirement system and returns to active membership in the system within six months; or
(3) Terminates his status as a vestee or an annuitant and returns to state service as an active member of the system.
(c) Ineligibility by amount of annuity entitlement.--No social security integration credits shall accrue for that period of consecutive calendar years immediately prior to retirement and after January 1, 1975 and during which for each such year the maximum single life annuity to which the member would have been entitled as of December 31 exceeds his highest annual compensation as of such time. In such event, the contributions made on behalf of the member on account of social security integration credits for such years shall be returned to the member together with statutory interest upon termination of service of the member.
(d) Purchased nonstate service ineligible for credit.--No social security integration credits shall accrue for any nonstate service purchased in this system after March 1, 1974, regardless of when such service may have been performed.
(e) Class A-5 and Class A-6 service ineligible for credit.--No social security integration credits shall accrue for any service performed or credited as Class A-5 or Class A-6 service.

71 Pa.C.S. § 5305

Amended by P.L. TBD 2017 No. 5, § 306.1, eff. 6/12/2017.
Amended by P.L. TBD 2015 No. 93, § 12, eff. 12/28/2015.
1974, March 1, P.L. 125, No. 31, § 1, imd. effective. Amended 1975, Oct. 7, P.L. 348, No. 101, § 2, imd. effective; 1982, Dec. 14, P.L. 1249, No. 284, § 1, imd. effective; 2001, May 17, P.L. 26, No. 9, § 9, imd. effective.