Were you an EMT before the FDNY?
Your EMT years can count toward your firefighter pension

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What the law says

A lot of firefighters came up through EMS. For years, the time they spent as EMTs in the New York City Employees' Retirement System (NYCERS) did not count toward the 20 years a Tier 3 firefighter needs. The Fund's own Tier 3 booklet, revised in July 2022, still says that.

That changed with the 2023 state budget. Chapter 55 of the Laws of 2023, Part HH, signed May 3, 2023, added a paragraph to section 513 of the Retirement and Social Security Law. It says a member of the Fire Pension Fund under Article 14, which is Tier 3, can get credit for allowable service as an EMT member that “immediately precedes service in the uniformed force of the fire department”, and that this service is treated as uniformed fire service “for purposes of eligibility for benefits and to determine the amount of benefits”.

A standalone bill with the same text was vetoed in December 2022. The same words then passed inside the 2023 budget, and that version is law.

Who qualifies

Tier 2 members are on an older formula with its own treatment of other city service, which is not covered by this law. Ask the Fund about that separately.

The law has one more clause that reads oddly: it says it “shall apply to a member with ten or more years of credited service” in NYCERS. It is not clear from the text what that limits, and the Fund has credited members with fewer EMT years. Do not rule yourself out on that line. Ask.

• Tier 3 firefighters. That means Tier 3, Tier 3 Modified and Tier 3 Enhanced members, hired on or after July 1, 2009. The law is in Article 14, which is the Tier 3 article.
• EMT service in NYCERS. The time has to be allowable service as an EMT member of NYCERS.
• Right before the fire side. The EMT service has to immediately precede your uniformed FDNY service. A gap between the two jobs is a question for the Fund.

What it costs

You pay, or transfer, the member contributions the Fire plan would have taken for those years, under section 517 of the pension law, plus interest at 5% a year. The law allows either route: pay the contributions, or transfer contributions you already made to NYCERS. The Fund works out the exact amount from your record; we cannot.

On the Fund's annual statement, the credit shows up as an earlier “equated date”, the date your service is counted from. An earlier equated date means you reach 20 years sooner.

Questions only the Fund can answer

The law answers the main question. These four it does not settle, and they matter for timing. Put them to the Fire Pension Fund in writing and keep the answers.

• The 23-year escalation date. Does the EMT credit count toward the 23 years that now bring full escalation (Chapter 58 of 2026)? The law says the credit counts for “eligibility for benefits”; no Fund document addresses escalation.
• The Variable Supplements Fund. Does it count toward eligibility for the $12,000 yearly supplement, and toward when a banked supplement starts?
• The 25-year bonus. The 2026 bonus counts “uniformed service with the New York city fire department”. Whether credited EMT years count toward its 25 years is not settled.
• The ten-year clause, described above.

What this means for your money

The credit moves one date: the day you reach 20 years. Every year earlier is a year of pension you can start collecting sooner, at 50% of final average salary for Tier 3, plus the $12,000 supplement once you qualify for it. Against that you weigh the cost: the contributions and interest you pay or transfer.

How you pay matters too. A service-credit purchase can usually be funded with pre-tax money by a direct transfer from a governmental 457(b), a 401(k) or 403(b), or a pre-tax IRA, or paid with after-tax money. There is no separate tax deduction for buying service credit, and whether payroll deductions for it are pre-tax depends on the plan. Take the funding question to a tax professional before you choose.

Then the credit changes everything that hangs off the retirement date: how long the 457(b) has to bridge, when escalation starts, which survivor option you pick, and when to claim Social Security. A written plan puts those side by side once you have the Fund's figures. This is general information, not a recommendation to buy or transfer service credit.

Common questions

Is this the same as a military buyback?

No. Military service credit is a separate purchase with its own rules. This law is only for NYCERS EMT service that came right before your uniformed FDNY service.

I was an EMT and I am still in EMS. Does this help me?

No. This credit is for EMS service that is followed by uniformed fire service. EMTs stay in NYCERS on their own plan.

Who calculates the cost?

The Fire Pension Fund, from your contribution record. The law sets the method: the member contributions due, plus 5% interest a year.

Sources

The primary sources behind this article, so you can read them yourself:

• NYC Fire Pension Fund, the Fund's own site. For firefighters and fire officers, only the Fund can confirm your service credit, tier and benefit.
• Chapter 55 of 2023, Part HH (Assembly A3005)
• RSSL section 513

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