Independent, source-linked pension research
Rules reviewed August 2026
New York (excluding NYC) teacher retirement system
Tier 1–6 eligibility, the 1.67%/2% service factors, three-year FAS, early-retirement reductions and the 2026 Tier 6 changes.
Complete topic cluster
01Eligibility
See the 2026 NYSTRS retirement ages, service thresholds, and tier rules, including the new Tier 6 age-58 rule for members with 30 years.
02Benefit formula
Learn the NYSTRS pension formula, tier-specific pension factors, final average salary rules, age factors, and worked examples for 2026 planning.
03Early retirement
Compare NYSTRS early-retirement reductions by tier, including Tier 5 age factors and the 2026 Tier 6 age-58 exception for 30 years of service.
04Vesting
NYSTRS now vests all tiers at five years. See what happens if you leave before or after vesting, how seven-year inactivity works, and what to verify.
05Refunds
Compare an NYSTRS membership withdrawal with leaving a vested pension in place, including REF-7A, direct rollover forms, withholding, and tax rules.
06Survivor benefits
See how NYSTRS in-service, vested, accidental and post-retirement death benefits work, including beneficiary rules and key 2026 thresholds.
07Working after retirement
Understand NYSTRS post-retirement work rules for 2026–27, including the $35,000 Section 212 limit, school-district exception and reporting duties.
08Disability
Learn NYSTRS disability retirement rules by tier, the 10-year service test, 12-month filing deadline, benefit estimate process and required forms.
09Service credit
See which NYSTRS prior and military service may be creditable, how PRS-2 verification works, when purchase costs rise, and current service limits.
010Social Security
Understand how Social Security interacts with NYSTRS after the 2025 Fairness Act repealed WEP and GPO for benefits payable from January 2024 onward.
011COLA
See the 2026–27 NYSTRS COLA rate, who qualifies, how the $18,000 base works, and why a 1.7% COLA does not mean every pension rises 1.7%.
012Divorce
Learn how New York divorce can divide NYSTRS pension benefits, what a Domestic Relations Order controls, and why NYSTRS should review draft language first.
013Taxes
See how NYSTRS pension payments are taxed federally, why they are exempt from New York income tax, and how W-4P withholding and Form 1099-R fit together.
014Plan tiers
Compare NYSTRS tiers by membership date, contribution rules, retirement ages, pension factors and the important Tier 6 changes effective in 2026.
015Tiers
NYSTRS Tier 4 covers members who joined between September 1, 1983 and December 31, 2009 — one of the largest tiers in the system. Here's the pension factor, the 30-year and age-62 unreduced routes, and the age reduction if you retire earlier.
016Tiers
Tier 6 covers everyone who joined NYSTRS on or after April 1, 2012 — today's new hires. Here's the income-based contribution rate table, the 3-year final average salary rule, and the 5-year vesting requirement.
017Planning tools
NYSTRS doesn't publish a public online calculator — your real numbers live inside MyNYSTRS. Here's how to run an estimate yourself, what the paper EST-35.1 request does instead, and why a formula worksheet is only a starting point.
018System basics
If you teach in New York City, your pension isn't run by NYSTRS — it's a completely separate system called TRS NYC. Here's what actually splits the two, and how to tell which one covers you.