Municipal Retirement System

Creditable Service

Section 21-29-313, Article 7, provides, Notwithstanding any other provision of Articles 1, 3, or 5, in the computation of membership service or prior service under the provisions of Articles 1, 3, or 5, the following schedule shall govern: ten (10) or more months of service during any fiscal year shall constitute a year of service; seven (7) months to nine (9) months, inclusive, three-quarters (3/4) of a year of service; four (4) to six (6) months, inclusive, one-half (1/2) year of service; one (1)month to three (3) months, inclusive, one-quarter (1/4) of a year of service.

NOTE: All service granted is subject to audit and, if required, correction at the time of retirement.

Membership Service

Membership service credit is awarded for employment in a covered position. Of the nineteen municipal plans which are under the administrative purview of PERS, seventeen cover firemen and policemen, while 2 cover general municipal employees. PERS began administration of the Municipal funds effective July 1, 1987. Each municipality maintains the responsibilities for the benefit structure of each of their plans. All wages and contributions must be properly reported before credit can be awarded. Membership service credit is awarded on the basis of the number of months a MUNI member works during a fiscal year of October through September.

Optional Service Credit


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Under-Reported Wages/Service

An adjustment cost schedule will be prepared for members where an agency has wrongfully under reported contributions. These contributions must be paid to receive full membership service credit. If contributions are not paid, membership service time will not be credited to the member's account.

Active Military Service

All Municipal Systems allow credit for post employment active military during World War II in the U.S. Armed Forces or World War II Maritime Service. No credit can be allowed to anyone who received a dishonorable discharge. In order to receive credit for military service, a copy of the DD 214 or other military documents must be submitted for review by PERS Records Department. Military credit is allowed on only one retirement system administered by PERS. Upon receipt of appropriate military service documentation, credit is awarded based upon the statutory provisions for each Municipal Retirement System as follows:

All Municipal Systems have defined provisions for allowing post-employment Military Service Credit as follows:

  1. The Cities of Biloxi, Clinton, Columbus, Greenwood, Gulfport, Hattiesburg, Laurel, McComb, Meridian, Pascagoula, Tupelo, Vicksburg, and Yazoo City allow post-employment military service credit only for the period of September 16, 1940 through July 25, 1947, while in active military service of the Army, Navy, Marine Corp, or Coast Guard, and as a civilian employee engaged by the Army and Navy while serving outside the continental United States.

  2. The City of Natchez allows a maximum of four (4) years of post-employment military service credit for any period of active duty military service while in the Armed Forces of the United States.

  3. The Cities of Clarksdale, Greenville, and Jackson allow a maximum of four (4) years of active duty post employment military service credit for service during World War I, World War II, Korean Conflict, Cuban Crisis, and Vietnam War or when involuntarily called on active duty. More than four (4) years of military service credit may be awarded if positive proof can be furnished of retention in military service without opportunity for discharge and at the convenience of the government.

Clinton and Vicksburg allow for Pre-employment Military Credit. Vicksburg has no limit on the number of years of pre-employment military credit. Clinton has a limit of 4 years of active military credit unless retained without opportunity for discharge and at the convenience of the government.

Refund Payback and Reinstatement of Credit

Section 21-29-315, effective from and after July 1, 1991, provides any active member who previously received a refund under either Article 1, 3, or 5 and who was re employed and again became a contributing member of the applicable retirement system may repay all amounts previously received as a refund, together with regular interest at the rate as determined by the board, covering the period from the date of refund to the date of repayment. Upon such repayment, the active member shall again receive credit for the period of creditable service that was forfeited upon the receipt of the refund.

©2010, Public Employees' Retirement System of Mississippi
PERS, 429 Mississippi Street, Jackson, MS 39201-1005