Retirement Plan on W-2 Form

December 12, 2016

According to IRS Active Participation Rules, employees receiving retirement benefits from a previous employer’s plan are not considered covered by that plan.

Therefore, most rehired retirees receiving benefits from a retirement system of the State of New York as a result of previous state, city or municipal employment, should not have their W2 Retirement Plan Box 13 checked.

Please contact the Payroll office at x2325 by December 9 if you wish to have box 13 unchecked or if you need further explanation.