How you earn it
You earn a full month of credit for each month your salary is reported. Credit is based on your work year: 12 months for most members, 9, 10 or 11 months for many school-board employees. Working the required months gives a full year; less gives part of a year. No more than one year per plan year. Handbook (2026), p. 32, Counting Your Years of Creditable Service
| FRS's example | Months | Credit |
|---|---|---|
| Deputy sheriff, 12-month work year, works 9 months | 9 of 12 | 0.75 |
| Teacher, 10-month work year, works 6 months | 6 of 10 | 0.6 |
What you can buy
Refunded or unpaid prior service
Prior service (refunded service, or service with no contributions): repurchase after one year of reemployment, paying the required contributions plus interest.
Handbook (2026), p. 33, item 1, Prior ServiceLeave without pay
Up to two work years of approved leave without pay (including FMLA), if you return to work for at least one calendar month. It does not count toward vesting.
Handbook (2026), p. 35, item 4, Leave of Absence without PayIn-state and out-of-state public service
Up to five years combined of in-state service (non-FRS public employment, charter schools, SACS-accredited nonpublic schools and colleges) and out-of-state public or federal service, year-for-year as you earn FRS service, credited as Regular Class, after vesting, and only if the service was covered by an employer plan that will not pay you a benefit for it.
Handbook (2026), pp. 35-37, items 5-6, In-State Service and Out-of-State ServiceMilitary leave (USERRA)
Military leave of absence under USERRA: up to five years of active duty after returning to covered employment; counts toward vesting.
Handbook (2026), p. 35, Military Leave of AbsenceWartime military service
Members first employed before Jan. 1, 1987 may buy up to four years of wartime military service, after vesting, credited as Regular Class.
Handbook (2026), pp. 34-35, Wartime Military ServiceThe cost
Purchased service is charged 6.5% interest, compounded annually on the balance as of each June 30. You can pay any time before retirement. Handbook (2026), p. 33, Other Types of Creditable Service
Out-of-state and in-state service cost 20% of the member's annual compensation for the first full work year under FRS, but not less than $12,000, plus 6.5% interest compounded annually from the first annual salary earned. F.S. 121.1115(2); F.S. 121.1122(3)
You may pay with trustee-to-trustee transfers or rollovers from 401(a), 401(k), 403(b), 408(a)/(b) or 457(b) plans (Form PRO-1); not from SUSORP, SCCSORP or SMSOAP accounts. Handbook (2026), p. 33, Other Types of Creditable Service
A formal estimate from the Division shows the cost of optional service and compares benefits with and without it. Handbook (2026), p. 45, Estimate of Benefits
Limits
Only past service, approved military leave and prior service count toward vesting; other purchases become creditable only after you vest. Pension Plan SPD (July 1, 2026), p. 3, Creditable Service
You cannot add service credit after you cash or deposit a benefit payment or begin DROP. Handbook (2026), p. 22, Portability
You cannot buy service credit to increase an Investment Plan benefit. Investment Plan SPD (2026), p. 22, Years of Creditable Service
The facts
- Purchased service is charged 6.5% interest, compounded each June 30. You can pay any time before you retire, including by transfer from a 403(b), 457(b) or similar plan.Handbook (2026), p. 33, Other Types of Creditable Service
- You can buy up to five years in total of in-state and out-of-state public service, year for year as you earn FRS service, after you vest. It counts as Regular Class.Handbook (2026), pp. 35-37, items 5-6
- In-state and out-of-state service costs 20% of your pay for your first full FRS work year (at least $12,000) per year, plus 6.5% interest.F.S. 121.1115(2); F.S. 121.1122(3)
- You can buy up to two work years of approved leave without pay, including FMLA leave, if you return for at least a month. It does not count toward vesting.Handbook (2026), p. 35, item 4
- Refunded service can be bought back after one year back at work.Handbook (2026), p. 33, item 1
- Military leave under USERRA (up to five years) and, for members first employed before 1987, up to four years of wartime service can be credited.Handbook (2026), pp. 34-35
- Teachers earn a full year for a full work year (9, 10 or 11 months). Six months of a 10-month year is 0.60 of a year.Handbook (2026), p. 32, Counting Your Years of Creditable Service
- You cannot add service after a payment is cashed or DROP begins.Handbook (2026), p. 22, Portability
Next: the formula or leaving teaching.
Questions
Can I buy service credit in the FRS?
Yes, several kinds, while you're still working and before you retire or enter DROP: refunded service, leaves of absence, other public service and military service.
What does it cost?
Purchased service is charged 6.5% interest, compounded annually on the balance as of each June 30. You can pay any time before retirement. Out-of-state and in-state service cost 20% of the member's annual compensation for the first full work year under FRS, but not less than $12,000, plus 6.5% interest compounded annually from the first annual salary earned.
How do teachers earn a year?
You earn a full month of credit for each month your salary is reported. Credit is based on your work year: 12 months for most members, 9, 10 or 11 months for many school-board employees. Working the required months gives a full year; less gives part of a year. No more than one year per plan year.
Source: FRS Pension Plan Member Handbook, 2026 Edition, pp. 22, 32, 33, 34-35, 35-37, 45. Also: Pension Plan SPD (July 1, 2026), p. 3; Investment Plan SPD (2026), p. 22; F.S. 121.1115, 121.1122. Last reviewed .