- Your tier depends on your effective membership date in any Massachusetts public retirement system: Tier 1 if before April 2, 2012; Tier 2 if on or after April 2, 2012 (Pension Reform III).Ready for Retirement 2026 p. 2 and p. 31, Appendix A; M.G.L. c. 32, § 5(1)(a)
- Tier 2 is less generous: retirement age 60 instead of 55, a 5-year salary average instead of 3, and lower age factors that reach the 2.5% maximum at 67 instead of 65.Ready for Retirement 2026 p. 2 and p. 31; MTRS web page 'Membership Tier 1 vs. Tier 2'
- If you take a refund and later return, you start over as a new member: Tier 2, the current 11% rate and RetirementPlus. Buying back the refunded service does not restore your old membership date, rate or Tier 1 status.MTRS web page 'Contribution rates explained'; Introduction to the MTRS (Spring 2026), p. 8
Your "membership date" is the date you first became a member of any Massachusetts contributory retirement system, not just MTRS. A town job before teaching can count, if you transferred that membership to MTRS. Introduction to the MTRS (Spring 2026), p. 3; MTRS web page 'Contribution rates explained'; Ready for Retirement 2026, p. 7 (Dual members); M.G.L. c. 32, § 5(2)(e)
Tier 1 joined before April 2, 2012
- Who
- Effective membership date in a Massachusetts contributory retirement system before April 2, 2012. Ready for Retirement 2026, p. 31, Appendix A; M.G.L. c. 32, § 5(1)(a)
- When you can retire
- EITHER 20 or more years of creditable service at any age, OR age 55 with 10 or more years of creditable service. If your effective membership date is before January 1, 1978, you are eligible to retire upon reaching age 55; there is no minimum service requirement, and you need not be an active member to apply. Ready for Retirement 2026, p. 31, Appendix A, and p. 32, Appendix B; M.G.L. c. 32, §§ 5(1)(a), 10(1)
- Age factor
- 0.015 at 55, rising to 0.025 at 65. One age factor table; maximum factor of 0.025 reached at age 65 (65+ uses 0.025). Ready for Retirement 2026, p. 8 and p. 34, Option A age factor table; p. 31, Appendix A; MTRS web page 'Retiring from the MTRS', FAQ 'What is my retirement benefit based on?'; M.G.L. c. 32, § 10(1)
- Salary average
- The average of your three highest consecutive years' salaries, or your last three years' salaries, whichever is greater. For these years the annual increase in pensionable earnings can be no more than 10% of the average of the previous two years' salaries. Ready for Retirement 2026, p. 7; M.G.L. c. 32, § 5(2)(a), (f)
- RetirementPlus
- With 30 years of creditable service (20 of them membership service with the MTRS or the Boston Retirement System as a teacher): 2% for each full year of service over 24 is added to the percentage of salary average (12% at 30 years, 14% at 31 ... 32% at 40); no minimum age. Ready for Retirement 2026, p. 6, p. 7 (RetirementPlus percentage table for Tier 1 members), p. 31, p. 32; M.G.L. c. 32, § 5(4)(ii)
- Most you can get
- 80% of your salary average (plus any veteran's benefit). Ready for Retirement 2026, p. 7 (maximum allowance, 80%) and p. 35 (** may not exceed 80 percent); M.G.L. c. 32, § 5(2)(c)
- Contributions after 30 years
- No change. Ready for Retirement 2026, p. 2 (contribution rate table), p. 12 (RetirementPlus 11% for at least five years), p. 31; MTRS web page 'Contribution rates explained'; M.G.L. c. 32, §§ 5(4)(i), 22
- If your job is cut
- Tier 1 only: with at least 20 years, if your position is eliminated or you are not reappointed (completely involuntary, no moral turpitude, no refused comparable offer). The allowance is one-third of the highest-3-year average plus an annuity based on your age and account balance. MTRS web page 'Retiring from the MTRS', Involuntary Termination; Ready for Retirement 2026, p. 31; M.G.L. c. 32, § 10(2)(a)
Tier 2 joined on or after April 2, 2012
- Who
- Effective membership date in a Massachusetts contributory retirement system on or after April 2, 2012 (Pension Reform III, Ch. 176 of the Acts of 2011). Ready for Retirement 2026, p. 2 and p. 31, Appendix A; M.G.L. c. 32, § 5(1)(a)
- When you can retire
- At age 60 with at least 10 years of creditable service. Ready for Retirement 2026, p. 31, Appendix A, and p. 33, Appendix B; M.G.L. c. 32, § 5(1)(a)
- Age factor
- 0.0145 at 60, rising to 0.025 at 67. Two age factor tables, one for members with 30 years of service and one for members without; maximum factor of 0.025 reached at age 67 (67+ uses 0.025). Ready for Retirement 2026, p. 34, Option A age factor table; p. 31, Appendix A; M.G.L. c. 32, § 5(2)(a) (second table: members on or after April 2, 2012 with at least 30 years)
- Salary average
- The average of your highest five consecutive years' salaries, or your last five years' salaries, whichever is greater. If, in the 5 years before retirement, regular compensation between any 2 consecutive years differs by more than 100 per cent, the average of the 5 consecutive years preceding retirement is used. MTRS web page 'Retiring from the MTRS', FAQ 'What is my retirement benefit based on?'; Ready for Retirement 2026, p. 31; M.G.L. c. 32, § 5(2)(a), (f)
- RetirementPlus
- Age 60 with 30 years of creditable service (20 of them membership service with the MTRS or the Boston Retirement System as a teacher): 2% for each full year over 23 is added (14% at 30 years ... 34% at 40). Ready for Retirement 2026, p. 31, p. 33, p. 34 (RetirementPlus percentage table); M.G.L. c. 32, § 5(4)(ii)
- Most you can get
- 80% of your salary average (plus any veteran's benefit). Ready for Retirement 2026, p. 33 and p. 35; M.G.L. c. 32, § 5(2)(c)
- Contributions after 30 years
- Your rate drops 3% once you have 30 years. Ready for Retirement 2026, p. 2 (contribution rate table), p. 12 (RetirementPlus 11% for at least five years), p. 31; MTRS web page 'Contribution rates explained'; M.G.L. c. 32, §§ 5(4)(i), 22
- If your job is cut
- Termination retirement isn't available in Tier 2. MTRS web page 'Retiring from the MTRS', Involuntary Termination; Ready for Retirement 2026, p. 31; M.G.L. c. 32, § 10(2)(a)
Contribution rates by membership date
Your contribution rate also depends on when you joined. Many members pay 2% more on pay over $30,000.
| Membership date | Rate |
|---|---|
| Before January 1, 1975 | 5% |
| January 1, 1975 to December 31, 1978 | 7% |
| January 1, 1979 to December 31, 1983 | 7% + 2% over $30,000 |
| January 1, 1984 to June 30, 1996 | 8% + 2% over $30,000 |
| July 1, 1996 to June 30, 2001 | 9% + 2% over $30,000 |
| July 1, 2001 or later | 11% (RetirementPlus) |
RetirementPlus is mandatory for teachers hired on or after July 1, 2001; members from before then could elect it. Members who transferred in from another Massachusetts system between July 1, 2001 and June 30, 2022 without making an election were offered a special election period (Jan. 1-June 30, 2023). Members transferring in on or after July 1, 2022 with earlier service elsewhere are enrolled unless they opt out within 180 days; those whose prior service began on or after July 1, 2022 must participate. If you participate but don't meet the 30-year / 20-year-teaching requirement at retirement, you get the regular formula and (except mandatory 2022+ transfers) a refund of your extra RetirementPlus contributions with regular interest. M.G.L. c. 32, § 5(4)(i); Ready for Retirement 2026, p. 6, p. 32, p. 33; MTRS web page 'RetirementPlus (R+) election change chart'; MTRS web page 'Contribution rates explained'
Boston teachers
Teachers of the Boston Public Schools. MTRS covers all Massachusetts public elementary and secondary, charter and collaborative school teachers and eligible administrators except Boston Public Schools. Boston teachers have the same RetirementPlus program (TARP in Boston); membership service as a teacher with the Boston Retirement System counts toward the RetirementPlus 20-year requirement. Introduction to the MTRS (Spring 2026), p. 3, What is the MTRS?; M.G.L. c. 32, § 5(4)(i); Ready for Retirement 2026, p. 32; MTRS web page 'Contribution rates explained' (TARP) This site covers MTRS members only.
See how your tier changes the numbers: the age factor chart, RetirementPlus, or the calculator.
Questions
What decides my MTRS tier?
Your effective membership date in any Massachusetts public retirement system. Before April 2, 2012 is Tier 1; on or after is Tier 2.
If I take a refund and come back, which tier am I?
If you take a refund and later return, you start over as a new member: Tier 2, the current 11% rate and RetirementPlus. Buying back the refunded service does not restore your old membership date, rate or Tier 1 status.
Source: MTRS Ready for Retirement reference guide, 2026, pp. 2, 6, 7, 8, 12, 31, 32, 33, 34, 35. Also: MTRS web pages 'Retiring from the MTRS', 'Contribution rates explained', 'Membership Tier 1 vs. Tier 2', 'RetirementPlus (R+) election change chart'; Introduction to the MTRS (Spring 2026) pp. 3, 8; M.G.L. c. 32, §§ 5, 10, 22. Last reviewed .