Updated October 30, 2026. Quick answer: For Group I employees and teachers of the New Hampshire Retirement System (NHRS) hired on or after July 1, 2011 (Tier C), a member becomes eligible for service retirement at age 60 regardless of years of service but may not collect an unreduced benefit until age 65. Tier A and B members in service before that date may retire at age 60 or older regardless of service. Vested deferred retirement requires a minimum of 10 years of Creditable Service and no withdrawal of accumulated contributions.
Which tier you are in
“Tier A: Members vested prior to 1/1/2012 Tier B: Members in service prior to 7/1/2011 but not vested prior to 1/1/2012 Tier C: Members hired on/after 7/1/2011”.
Tiers A and B: service retirement
“Group I members are eligible to retire at age 60 or older regardless of their years of Creditable Service .”
Tier C: service retirement
“Group I members hired on or after July 1, 2011, become eligible for service retirement upon attainment of age 60, regardless of their years of Creditable Service , but may not begin collecting an unreduced service retirement benefit until age 65.”
Tier C: early retirement
“Members with at least 30 years of Creditable Service may retire between the ages of 60-64.” “The reduction applied to an Early Retirement pension is ¼ of one percent for each month prior to age 65 the pension commences.”
Tiers A and B: early retirement
“Members with at least 10 years of Creditable Service may retire between the ages of 50-59.” “Members with at least 20 years of Creditable Service may retire before age 50 under the “Rule of 70” if their age plus their Creditable Service adds up to 70 or more.” “The applicable reduction factor is multiplied by the years and months of early retirement. The permanent reduction is then applied to the Service Retirement pension.”
Vested deferred retirement
The NHRS Tier C page states: “The member has a minimum of 10 years of Creditable Service when the member terminates active membership; AND”. The page also says the member must not withdraw accumulated contributions from NHRS. For Tier C: “Vested members who occupied an employee or teacher position and meet the conditions listed above will be eligible to receive a Vested Deferred Retirement pension at 65.” The Tier C page adds that members with at least 30 years of Creditable Service may receive a reduced allowance at or after age 60. The Tier A and B page says the vested deferred pension is payable at age 60 or older, or as an Early Retirement pension.
What the pension is based on
NHRS prints the formula as “Average Final Compensation divided by 60 multiplied by Creditable Service”. It adds that “All Group I members who retire on or after July 1, 2023, will experience a reduction in their Group I pension amount beginning the month following attainment of the member’s full Social Security retirement age”. The formula then becomes “Average Final Compensation divided by 66 multiplied by Creditable Service”.
What the documents do not say
NHRS defines its tiers by a July 1, 2011 hire date and a January 1, 2012 vesting date, so earlier hire-date groups are not separate in the pages read and are treated together as Tiers A and B. The Tier A and B early retirement reduction factors are printed in a table and are not quoted. The early retirement page says Tier C members with at least 30 years may retire between 60 and 64, while the service retirement page says age 60 eligibility regardless of service with an unreduced benefit only at 65; the pages do not say how a Tier C member with under 30 years at age 60 is paid. The Average Final Compensation definition is on a separate NHRS page not archived. Group II (police and fire) and the statute (RSA 100-A) are not covered. The NHRS pages are undated. NHRS notes that a small number of members hired on or after July 1, 2011 who became vested by age before January 1, 2012 are treated as Tier A/C, so the hire date is not the whole tier test. NHRS also says different provisions apply to members with Split Benefits (service in both Group I and Group II); those are not covered.
Common mistakes
- Assuming age 60 pays Tier C in full. A Tier C member may not begin an unreduced benefit until age 65.
- Using the Rule of 70 as a Tier C rule. NHRS places it with Tiers A and B.
- Leaving with fewer than 10 years and expecting a deferred pension. The vested deferred rule needs a minimum of 10 years of Creditable Service.
Related: New Hampshire NHRS retirement decisions, the New Hampshire NHRS COLA for 2027, how public pension decisions work, and whether New Hampshire taxes pensions.
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Answer againSources
- New Hampshire Retirement System, Member Tiers: www.nhrs.org
- New Hampshire Retirement System, Service Retirement: Group I Tier A & B: www.nhrs.org
- New Hampshire Retirement System, Service Retirement: Group I Tier C: www.nhrs.org
- New Hampshire Retirement System, Early Service Retirement: Group I Tier C: www.nhrs.org
- New Hampshire Retirement System, Early Retirement: Group I Tier A & B: www.nhrs.org
- New Hampshire Retirement System, Vested Deferred Retirement: Group I Tier A & B: www.nhrs.org
- New Hampshire Retirement System, Vested Deferred Retirement: Group I Tier C: www.nhrs.org
- Related official page (not quoted): IRS Tax Topic 410, Pensions and annuities: www.irs.gov
- Related official page (not quoted): IRS Tax Topic 411, Pensions: the General Rule and the Simplified Method: www.irs.gov
Read from the primary documents linked above on October 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.