New Hampshire · NHRS · Which tier?

NHRS Tier A, B or C: two dates decide

The New Hampshire Retirement System (NHRS) puts every Group I teacher in Tier A, B or C. Two dates decide it: when you started NHRS-covered work (before or after July 1, 2011) and whether you were vested before January 1, 2012.

Tier A

Vested by 2011

Members vested prior to 1/1/2012.

NHRS page 'Member Tiers'; Group I Summary, Tier A (Rev. 10/2024), PDF p. 1

Tier B

Started by June 2011

Members in service prior to 7/1/2011 but not vested prior to 1/1/2012.

NHRS page 'Member Tiers'; Group I Summary, Tier B (Rev. 10/2024), PDF p. 1

Tier C

Started July 2011 or later

Members hired on/after 7/1/2011.

NHRS page 'Member Tiers'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1

Three questions

  1. When did you start NHRS-covered work? On or after July 1, 2011, you're Tier C and can stop here.
  2. Before July 1, 2011: did you have 10 years of Creditable Service by Dec. 31, 2011? If yes, you were vested, so you're Tier A.
  3. If not: did you reach 60 while working under NHRS before January 1, 2012? If yes, you were vested by age: Tier A. If no: Tier B.

Vested on the earlier of 10 years of NHRS Creditable Service, or (Tier A) on or after attainment of age 60. Members working in an NHRS-covered position at or beyond normal Service Retirement age (60 if hired before July 1, 2011, 65 otherwise) have also earned a right to a future benefit. Group I Summary, Tier A (Rev. 10/2024), PDF p. 1, Vesting; NHRS page 'FAQ: Terminating Employment Prior to Retirement'; RSA 100-A:1, XXXVII(a); RSA 100-A:10, I(a)

NHRS's own examples: A teacher who commenced service on 2/15/03 is Group I, Tier B; An employee who commenced service on 8/17/87 and was vested on 1/1/12 is Group I, Tier A. NHRS page 'Member Tiers', examples

If you're not sure about Tier A or B Check with NHRS

Tier A vs B depends on whether the member was vested (10 years, or age 60 in service) before Jan. 1, 2012. The engine takes this as an input; if it's missing, it estimates service on Dec. 31, 2011 by assuming continuous service back from the retirement date (or from leaving, when projectService is false).

Your answer; otherwise an estimate from your years of service.

What would settle it: The member's NHRS statement or My Account, which shows the tier.

The three tiers side by side

The three tiers side by side (New Hampshire NHRS)
Tier ATier BTier C
WhoVested before January 1, 2012Started before July 1, 2011, not vested by January 1, 2012Started on or after July 1, 2011
AFCHighest 3 yearsHighest 5 yearsHighest 5 years
No reduction fromAge 60Age 60Age 65
Early retirement50-59 with 10 years, or Rule of 7050-59 with 10 years, or Rule of 7060-64 with 30 years
Maximum pension100% of highest yearDepends on hire date85% of AFC or $120,000

The formula is the same in all three tiers: 1/60 of AFC per year of service, then 1/66 from full Social Security age. See the formula and early retirement. NHRS pages 'Service Retirement: Group I Tier A & B' and 'Group I Tier C'; Group I Summaries (Rev. 10/2024), PDF p. 1, Service Retirement; RSA 100-A:5, I(b)

The "Tier A/C" edge case

A small number of members started on or after July 1, 2011 and were already vested by age (60 while working) before January 1, 2012. NHRS calls them "Tier A/C". NHRS's pages don't spell out which rules apply to them, and the statute's two AFC definitions overlap for this group.

Tier A/C members Check with NHRS

A few members hired on/after July 1, 2011 were vested by age before Jan. 1, 2012 ('Tier A/C'). RSA 100-A:1, XVIII(a) and (b) overlap for them on AFC. The engine treats everyone hired on/after July 1, 2011 as Tier C.

Tier C rules.

What would settle it: NHRS confirmation.

What the sources say

In most cases of full-time employment, membership is mandatory. Participation is mandatory for employers of Police, Fire and Teacher members. NHRS page 'Membership Eligibility'; RSA 100-A:3

Next: how the pension is figured, retiring early, or try the calculator.

Questions

What are NHRS Tiers A, B and C?

Tier A: vested before January 1, 2012. Tier B: in service before July 1, 2011 but not vested before January 1, 2012. Tier C: hired on or after July 1, 2011. The tier sets your AFC years, your retirement ages and your early-retirement rules.

How do I know if I was vested before Jan. 1, 2012?

You were vested if you had 10 years of Creditable Service by Dec. 31, 2011, or reached 60 while working in an NHRS-covered job before then. Your NHRS statement or My Account shows your tier.

Does my tier change the formula?

No. Every tier uses AFC ÷ 60 × service until full Social Security age, then ÷ 66. The tier changes how AFC is figured (3 or 5 years) and when you can retire without a reduction (60 or 65).

Source: NHRS Group I (Employee and Teacher) Member Benefits summaries, Tiers A, B and C, Rev. 10/2024, PDF p. 1. Also: NHRS member web pages (saved Nov. 12, 2026); NHRS AFC brochure (Sept. 2026); RSA 100-A:1, 100-A:3, 100-A:5, 100-A:6-a, 100-A:10. Last reviewed .