Public Retirement Plans
The Town of Sutton has elected not to participate in the Federal Insurance Contributions Act (FICA) Part A (formerly known as Social Security tax). Because of this, all public employees must contribute/participate in one of the following retirement plans:
Massachusetts Teachers' Retirement System:
You are eligible to join the MTRS if you are employed as a teacher or administrator in a Massachusetts public school outside of the City of Boston or in any charter school in Massachusetts and:
- you are covered by a contractual agreement regarding your employment;
- you are employed on at least a half-time basis;
- you are certified by the Department of Elementary and Secondary Education (ESE) (for Physical and Occuptional Therapists, the Board of Allied Health Professionals); and
- your contractual agreement requires that you be certified by the ESE as a condition of your employment.
New members enrolled after 7/1/2001 will contribute at 11%.
MTRS Contract Information: Website: www.mass.gov/mtrs
Main Office - Charlestown Western Regional Office
500 Rutherford Avenue - Suite 210 One Monarch Place - Suite 510
Charlestown, MA 02129 Springfield, MA 01144
Phone: 617-679-6877 Phone: 413-784-1711
Fax: 617-679-1661 Fax: 413-784-1707
Worcester Regional Retirement System:
You are eligible to join the WRRS if you are employed in a non-teaching position and are employed 1040+ hours during a calendar year (with the exception of tutoring positions). If you became a member on or after 1/1/1979 and your annual rate of regular compensation is under $30,000, you will contribute at 9%. If you annual rate of regular compensation is over $30,000, you will contribute at 9% plus an additional 2% on the compensation above $30,000.
Should a member, who is currently contributing to this system, annual work hours fall below the minimum 1040 hours, he/she will continue to contribute to WRRS.
Worc. Reg. Retirement System contact information:
23 Midstate Drive - Suite 106
Auburn, MA 01501
Commonwealth of Massachusetts Deferred Compensation SMART Plan - Mandatory OBRA:
As a part-time, seasonal or temporary employee of the Commonwealth of Massachusetts or a Massachusetts local government employer, you are required to participate in the SMART Plan. The SMART Plan is an alternative to Social Security as permitted by the federal Omnibus Budget Reconciliation Act of 1990 (OBRA). OBRA, passed by the U.S. Congress, requires that beginning July 1, 1991, employees not eligible to participate in their employer's retirement program be placed in Social Security or another program meeting federal requirements. The SMART Plan meets those federal requirements.
You will contribute at 7.5% of your gross compensation per pay period. You can withdraw the contributions you made to the Mandatory OBRA when you no longer work for the Town of Sutton, unless you are still currently contributing under another employer.
SMART Plan - Mandatory OBRA contact information:
Service Center: 1-877-457-1900