Mass State Retirement

As a part-time employee of the Commonwealth of Massachusetts, 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 for employees not eligible to participate in their employer's retirement program to be placed in Social Security or another program meeting federal requirements. For more information about the retirement plan view OBRA Guide.

The SMART Plan meets those federal requirements and is the required retirement plan as a result of employment in a job not covered by social security.  Under the Social Security law, there are two ways your Social Security benefit amount may be affected: Windfall Elimination Provision and the Government Pension Offset Provision.  For more information, view Statement Concerning Your Employment in a Job Not Covered by Social Security.

The following employees are exempt, and therefore are not required to contribute to OBRA:

Active benefited full-time or part-time employees enrolled in the Massachusetts State Retirement System or Optional Retirement Program; retirees of the Massachusetts State Retirement System or Optional Retirement Program; and/or full-time students enrolled in six or more credits.