Short answer: URS members can buy military service, other public and private school service, and some leaves, and members close to retiring can buy up to 5 years of "future" service to retire with no early-age reduction. Each year bought adds a year to the formula (2% in Tier 1). It matters most if you'd otherwise face the early-retirement reduction; see also one more year. Try a Tier 1 example in the calculator and add years to see the difference.
- With four or more years of URS service you or your employer can buy forfeited service elsewhere: military, federal, private school, other-state public, charter school or TIAA service, leaves of absence and some disability periods. Pay before your retirement date by lump sum, payroll deduction (up to 60 months), rollover or employer payment.Tier 1 Highlights (2026-27), pp. 8-11; Utah Code 49-11-403
- You can also buy up to five years of 'future' service to retire unreduced: you need 5 years and age 65, or 25 years (Tier 1) or 30 years (Tier 2). You pay at least 5% and must retire right after. The DC Plan can't buy service.Tier 1 Highlights (2026-27), pp. 9-10; Tier 2 Highlights (2026-27), pp. 13-14; Comparing Tier 2 Plans (2026-27), p. 29
The details
With four or more years of service you (or your employer) may buy forfeited service: active-duty military service, and forfeited federal, private school, other-state public, Utah public, charter school or TIAA service, leave of absence, exempt service and some disability periods. The cost is set by an actuarial formula; estimate it in myURS. Payment must be complete before your retirement date. Tier 1 Highlights (2026-27), pp. 8-11; Tier 2 Highlights (2026-27), pp. 12-15; Utah Code 49-11-403
Pay by lump sum before retirement, payroll deduction (within 60 months, not for future service), direct rollover of pretax money, or employer payment. Tier 1 Highlights (2026-27), pp. 10-11
Non-concurrent service in more than one Utah retirement system can be combined to qualify for retirement. Tier 2 service can't be transferred to a Tier 1 system or the reverse. Tier 1 Highlights (2026-27), p. 16; Utah Code 49-11-401(6)
No service purchases in the Tier 2 DC Plan. Comparing Tier 2 Plans (2026-27), pp. 29-30; Utah Code 49-11-403(9)
Future service: Tier 1
To buy future service you must be an active member with five years of service if you're 65, or with at least 25 years. You may buy up to five years; at least enough to retire with no early-age reduction. You pay at least 5% of the cost (your employer up to 95%) and retire right after the purchase.
Tier 1 Highlights (2026-27), pp. 9-10, Purchasing Future Service Credit; Utah Code 49-13-408Future service: Tier 2 Hybrid
To buy future service you must be an active member with five years of service if you're 65, or with at least 30 years. You may buy up to five years; at least enough to retire with no early-age reduction. You pay at least 5% (your employer up to 95%) and retire right after the purchase.
Tier 2 Highlights (2026-27), pp. 13-14; Comparing Tier 2 Plans (2026-27), p. 29; Utah Code 49-22-309The Highlights require five years of service and age 65, or 25 years (Tier 1) / 30 years (Tier 2), to buy future service. Utah Code 49-13-408 and 49-22-309 say only 'at least five years of service credit' and 'otherwise meet federal eligibility requirements'. We follow the Highlights.
Tier 1 Highlights (2026-27), p. 9; Tier 2 Highlights (2026-27), p. 13; Utah Code 49-13-408(1)(e), 49-22-309(1)(e)
What a bought year adds
On a $60,000 final average salary, a year adds $100.00 a month in Tier 1 and $75.00 in the Tier 2 Hybrid, before any reduction (our arithmetic on URS's formulas). If it gets you to 30 years (Tier 1) or 35 (Tier 2), it can also remove the early-retirement reduction. Bought service doesn't count for the tenth-of-a-year rule. Tier 1 Highlights (2026-27), p. 15; Utah Code 49-13-402(2); Utah Code 49-13-402(2)(c)(ii)
URS sets the cost; ask URS for a quote. Enter bought years under More details in the calculator.
Questions
Can I buy service credit with URS?
Yes, with 4 or more years of service: military, other public or private school service, leaves and more. The cost is actuarial, and you must pay before your retirement date.
What is future service credit?
Up to five years you can buy right before retiring so you retire with no early-age reduction. You pay at least 5% of the cost; your employer can pay the rest.
Source: URS Tier 1 Noncontributory and Tier 2 Public Employees Retirement System Highlights, 2026-27, effective July 1, 2026, Tier 1 pp. 8-11, 9-10, 10-11, 16; Tier 2 pp. 12-15, 13-14. Also: Comparing Tier 2 Plans (2026-27); Utah Code §§ 49-11-401, 49-11-403, 49-13-408, 49-22-309. Last reviewed .