Employees, Teachers, Police Officers, and Firefighters
Retirement system members are state, county and municipal employees, teachers, police officers, and firefighters. The membership consists of two groups, Group I (Employee and Teacher) and Group II (Police and Fire).
In most cases of full-time employment, membership in the retirement system is mandatory. However, RSA 100-A provides that membership is not mandatory for a limited number of full-time positions. Examples include officials appointed to Group I Employee positions for fixed terms; employees who work for the Legislature or the governor’s office; certain officials whose elected Group I Employee position meet the criteria of full-time employment; and certain unclassified employees of the State who are not retired and receiving an NHRS pension benefit.
As a member, one is required to make regular contributions to NHRS. Member contribution rates are set by statute. Group I (Employee and Teacher) members contribute 7 percent of their salary to the retirement system. Group II (Police and Fire) members contribute 11.55 percent and 11.80 percent, respectively. Note: Police and Fire members are not eligible for Social Security.
The statutory requirements for membership as an employee, teacher, police officer, or firefighter are listed in RSA 100-A:1. http://www.gencourt.state.nh.us/rsa/html/VI/100-A/100-A-1.htm
NHRS has approximately 467 active participating employers – the State of New Hampshire, individual communities, school districts, counties, and others. Not every political subdivision in New Hampshire participates in the retirement system for its Employee members, although most do. Participation is mandatory for employers of Police, Fire, and Teacher members.
Employers who would like to elect participation in NHRS for their Group I employees should contact the Employer Audit Team at (603) 410-3861.