NYSLRS Death Benefit by Tier: Tiers 3, 4, 5, and 6 Compared

The ordinary death benefit for active NYSLRS members follows the same general formula across tiers, but the age-reduction thresholds, vesting requirements, and special plan exceptions differ in ways that directly affect how much a beneficiary receives. Here is what each tier provides.

The Base Formula (Tiers 2–6 Standard Plans)

For ERS Tiers 2, 3, 4, 5, and 6 under standard plans, the ordinary death benefit equals one times the member's last 12 months of earnings per year of service credit, capped at three times earnings. A Tier 4 member earning $70,000 with 12 years of service receives a benefit calculated at $210,000 (3 × $70,000), the cap.

The minimum eligibility requirement across all tiers is one year of credited service.

Tier-Specific Age Reductions

The benefit declines once the member passes a threshold age at death:

• Tiers 2, 3, 4, and 5 (ERS): 4% reduction per year starting at age 62, with a floor at 60% of the original benefit
• Tier 6 (ERS): 4% reduction per year starting at age 63, with a 60% floor
• PFRS Tiers 2, 3, 5, and 6 (regular plans): 3% reduction per year starting at age 62 (63 for Tier 6), with a 70% floor

The higher floor for PFRS regular plans means police and fire members retain at least 70% of their calculated benefit, compared to 60% for ERS members.

Tier 3 Article 14: A Separate Complication

Tier 3 members under Article 14 plans have a critical plan-level Social Security offset built into their benefit formula. An age-62 Social Security offset can reduce a NYSLRS service pension or survivor benefit by a statutory percentage of the Social Security benefit earned during public employment.

This state-level plan offset was not affected by the federal Social Security Fairness Act that repealed the WEP and GPO in January 2025. The Tier 3 Article 14 offset is a separate provision under the New York Retirement and Social Security Law and remains active.

Recent Tier 5 and 6 Changes That Affect Eligibility

Two legislative changes from 2022 and 2024 expanded benefits for members in these newer tiers:

Vesting reduced to 5 years (2022): Both Tier 5 and Tier 6 members now vest after 5 years of service instead of the previous 10 years. This means more members qualify for vested death benefits if they leave public employment before dying.

Tier 6 FAE now uses 3 years (2024): For Tier 6 PFRS members retiring on or after April 1, 2024, and ERS members retiring on or after April 20, 2024, Final Average Earnings are calculated from the highest 3 consecutive years rather than 5. While this primarily affects retirement benefits, it also changes the FAE figure used in the post-retirement death benefit calculation for recent retirees.

Tier-by-tier calculation tables and worked examples are included in The NYSLRS Survivor & Death Benefits Guide.

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