Frequently Asked Questions

You earn creditable service based on the number of hours worked:

• 20 hours or more per week: One year of creditable service for each year worked, or a proportional amount.
• Fewer than 20 hours per week: Half a year of creditable service for each year worked, or a proportional amount.

You may also be eligible to purchase creditable service — learn more about how creditable service is accrued and purchased.

When you are vested, you have earned the right to a retirement allowance at a later date. You no longer have to remain in service to be eligible to collect your benefit. Members who have accrued 10 years of creditable service are considered vested.

If you transfer creditable service from another retirement system or if you buy back prior service, such service is added to your Middlesex County service to determine whether or not you are vested.

If you were a member of another Massachusetts contributory retirement system and you withdrew your contributions, you may apply to buy back your prior creditable service.

Our staff will verify your prior service with the other retirement system and calculate the amount of your buyback. You will be required to repay the amount withdrawn plus interest. You may pay in one lump sum or request an installment plan.

In addition to a refund buyback, you may be eligible to purchase non-membership service as well (e.g., military service or service as a reserve police officer or call firefighter). Members may roll over funds from deferred compensation or tax-deferred plans without penalty.

Contact our office for guidance and find more information on our creditable service page.

If you are leaving your job to accept a position in the Commonwealth or in another city, town, or governmental unit that would entitle you to become a member of a Massachusetts retirement system, we must transfer your retirement contributions directly to your new retirement system.

If you leave your job and are not going to continue working as a public employee within the Commonwealth of Massachusetts, you may be eligible to receive a refund of your accumulated total deductions and interest.

Please note: If you withdraw your money from the system, you will sever your membership with the retirement system. If you return to Massachusetts public service, you will be considered a new member.

If you are vested and terminate employment, you can choose to “defer” your retirement by leaving your money in the system until you are eligible to retire.

The amount of interest you receive when you withdraw your accumulated total deductions depends on your length of service. You will receive a return of your accumulated total deductions, plus accrued interest, as long as you are not subject to forfeiture provisions due to a criminal conviction or charged with misappropriation of funds.

If you voluntarily terminate public service with at least 10 years of creditable service, you will receive 100% of the regular interest that has accrued in your annuity savings account. Likewise, members who are involuntarily terminated will receive 100% of the regular interest that has accrued.

Members who have accrued less than 10 years of creditable service will receive interest at the rate of 3% on their accumulated total deductions.

Find more information on our Leaving Job Before Retirement page.

Please note: If you apply for a refund more than two years after your date of termination of service, you will only receive the interest accumulated during the two years immediately following your termination of service.

Your annuity savings account consists of non-taxable and taxable contributions.

• Non-taxable contributions: Equal to contributions made before January 12, 1988, and certain service purchases.
• Taxable contributions: Equal to contributions made on or after January 12, 1988, plus accrued interest and rollovers from qualified plans in conjunction with service purchases.
• Federal withholding: 20% of taxable contributions and interest is withheld if paid directly to you.
• Tax deferral: You may roll funds over into a tax-deferred account, such as an Individual Retirement Account (IRA), to avoid immediate withholding.
• Early withdrawal penalty: In some cases, the IRS may impose a 10% penalty for early withdrawals.

We encourage you to consult an attorney or tax professional prior to withdrawing your funds.

Your eligibility depends on the retirement benefit that you choose. The retirement plan provides different types of retirement benefits — learn more about each type on our Retirement Benefits and Options page.

The type of retirement benefit you choose determines how your retirement allowance will be calculated. Please visit the Retirement Benefits and Options page for more information.

In most cases, the factors used to determine your benefit are:

• Membership date
• Group classification
• Age at retirement
• Accrued creditable service
• High three-year or five-year average salary, depending on when you established membership

Your group classification is established when you enroll in the retirement system and is determined by the position you hold (e.g., general employee, licensed electrician in a municipality, police officer, firefighter, etc.). Your group classification may change throughout your career. It will determine when you are eligible to collect a benefit and how it will be calculated.

No. Your participation in a deferred compensation plan does not affect your retirement allowance from the Middlesex County Retirement System. Deferred compensation plans are optional savings vehicles that allow you to supplement your retirement savings on a tax-deferred basis.