Tiers A and B
50 to 59
With at least 10 years of service. Or before 50 under the Rule of 70: 20+ years and age plus service of 70.
NHRS page 'Early Service Retirement: Group I Tier A & B', table; Group I Summaries, Tiers A and B (Rev. 10/2024), PDF p. 1, Early Retirement; RSA 100-A:5, I(c)Tier C
60 to 64
Only with at least 30 years of service. Reduced 0.25% for each month before 65.
NHRS page 'Early Service Retirement: Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a)Tiers A and B: the reduction table
The more service you have, the smaller the cut for each month before 60. NHRS page 'Early Service Retirement: Group I Tier A & B', table; Group I Summaries, Tiers A and B (Rev. 10/2024), PDF p. 1, Early Retirement; RSA 100-A:5, I(c)
| Years of service | Per month | Per year | 10 years early |
|---|---|---|---|
| 35 or more | 1/8% | 1.5% | 15% |
| 30 to 34 | 1/4% | 3% | 30% |
| 25 to 29 | 1/3% | 4% | 40% |
| 20 to 24 | 5/12% | 5% | 50% |
| Under 20 | 5/9% | 6 2/3% | 66.67% |
Tiers A and B: at least 10 years of Creditable Service and ages 50-59; or at least 20 years and age plus Creditable Service of 70 or more ('Rule of 70') before 50. The pension is the pre-full-Social-Security-age service retirement formula, permanently reduced by the band's factor for each year and month before age 60 (statute: each month by which the commencement date precedes the month after the member attains 60). The reduction is separate from and in addition to the recalculation at full Social Security retirement age. NHRS page 'Early Service Retirement: Group I Tier A & B', table; Group I Summaries, Tiers A and B (Rev. 10/2024), PDF p. 1, Early Retirement; RSA 100-A:5, I(c)
NHRS's Tier A and B example
Load this example into the calculator.
The Tier A & B early example rounds before reducing: $16,667 - $3,333 = $13,334 and $15,152 - $3,030 = $12,122. The exact formula gives $13,333.33 and $12,121.21. Tier C example: $18,182 - $2,727 = $15,455 vs exact $15,454.55. We follow the formula (tests allow the $1 rounding).
NHRS pages 'Early Service Retirement: Group I Tier A & B' and 'Tier C'
Our engine on NHRS's rules, not an NHRS example: a member who stops with 25 years on a $50,000 AFC and starts the pension at each age. The second amount is after full Social Security age.
| Start at | Cut | Monthly | Later |
|---|---|---|---|
| 50 | 40% | $1,042 | $947 |
| 51 | 36% | $1,111 | $1,010 |
| 52 | 32% | $1,181 | $1,073 |
| 53 | 28% | $1,250 | $1,136 |
| 54 | 24% | $1,319 | $1,199 |
| 55 | 20% | $1,389 | $1,263 |
| 56 | 16% | $1,458 | $1,326 |
| 57 | 12% | $1,528 | $1,389 |
| 58 | 8% | $1,597 | $1,452 |
| 59 | 4% | $1,667 | $1,515 |
| 60 | none | $1,736 | $1,578 |
The Rule of 70
With at least 20 years, Tier A and B members can retire before 50 if age plus service is 70 or more (for example 45 and 25 years). The reduction uses the same table, counted to 60, so it can be large.
Age plus service must equal at least 70. Sources don't say whether age counts in years and months. The engine uses years and completed months of age plus service.
Age in years and months.
What would settle it: NHRS estimate or rule.
RSA 100-A:5, I(c) offers Rule of 70 early retirement to members meeting RSA 100-A:10, I(a). NHRS's vested deferred pages mention only ages 50-59 for Tiers A and B. The engine applies the Rule of 70 only to members still in service.
Rule of 70 only while you're still working under NHRS.
What would settle it: NHRS confirmation or Ret administrative rules.
Tier C: 1/4% a month before 65
Tier C: at least 30 years of Creditable Service, ages 60-64. Reduced by 1/4 of one percent for each month prior to age 65 (statute: each month by which the commencement date precedes the month after the member attains 65). NHRS page 'Early Service Retirement: Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a)
| Start at (stopped with 30 years, $50,000) | Cut | Monthly | Later |
|---|---|---|---|
| 60 | 15% | $1,771 | $1,610 |
| 61 | 12% | $1,833 | $1,667 |
| 62 | 9% | $1,896 | $1,723 |
| 63 | 6% | $1,958 | $1,780 |
| 64 | 3% | $2,021 | $1,837 |
| 65 | none | $2,083 | $1,894 |
Our engine, not an NHRS example. With fewer than 30 years, Tier C can't start a pension before 65 at all.
NHRS's 'Service Retirement: Group I Tier C' page gives the unreduced example 'retired with 30 years of Creditable Service at age 60 ... $30,000.00', the same example as the Tier A & B page. Under the same page's rule (and RSA 100-A:5, I(a)), a Tier C member can't collect an unreduced pension until 65; at 60 with 30 years the pension is reduced 15% (NHRS's own Tier C early example). We test the Tier C formula at 65.
On NHRS's numbers ($60,000 AFC, 30 years), the Tier C rule gives $30,000 a year at 65, but $25,500 at 60 (15% less). Our calculator follows the rule. NHRS page 'Service Retirement: Group I Tier C', Annual Pension Calculation Examples
NHRS pages 'Service Retirement: Group I Tier C' and 'Early Service Retirement: Group I Tier C'
The Tier C summary says members 'are eligible for a benefit at the age of 60 ... but cannot collect the benefit until age 65', while the Terminating Employment FAQ says Tier C members 'are eligible for Service Retirement at age 65'. Both mean no unreduced pension before 65 (RSA 100-A:5, I(a)). The engine pays nothing before 65 unless the member has 30 years (early, reduced).
Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; NHRS page 'FAQ: Terminating Employment Prior to Retirement'
How the months are counted
State law counts the months from your retirement date to the month after you reach 60 (or 65). Retirement dates are always the 1st of a month.
RSA 100-A:5, I(a) and I(c) count months 'by which the date on which benefits commence precedes the month after which the member attains' 60 (or 65). NHRS's pages say 'years and months before age 60'. The engine counts whole months from the retirement date to the first of the month after the birthday month. For a birthday on the 1st this may be one month more than NHRS counts.
Months to the 1st of the month after your 60th (65th) birthday.
What would settle it: An NHRS estimate for an early retiree born on the 1st of a month.
Before you file
A member who hasn't attained normal retirement age may not apply for an early retirement with a prearrangement, written or oral, to return to work for any NHRS-participating employer (Internal Revenue Code). NHRS page 'Early Service Retirement', Prearrangement prohibited
- Tiers A and B (hired before July 1, 2011): you can retire at 60 or older regardless of your years of service.NHRS page 'Service Retirement: Group I Tier A & B'; RSA 100-A:5, I(a)
- Tier C (hired on or after July 1, 2011): you can't begin collecting an unreduced pension until 65.NHRS page 'Service Retirement: Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a)
- Retirement always starts on the 1st of a month, after you leave your job. File your application 30 to 90 days before that date, while you're still contributing. The first payment comes on the last business day of your first month.NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 2-3
- Tiers A and B: with at least 10 years of service you can retire at 50 to 59 with a permanently reduced pension. With 20 or more years you can retire before 50 if your age plus service is at least 70 (the 'Rule of 70', e.g. 45 + 25).NHRS page 'Early Service Retirement: Group I Tier A & B'; RSA 100-A:5, I(c)
- The Tier A and B reduction depends on your service, for each year (and month) before 60: 35+ years, 1.5% a year (1/8% a month); 30-34 years, 3%; 25-29 years, 4%; 20-24 years, 5%; under 20 years, 6 2/3% (5/9% a month).NHRS page 'Early Service Retirement: Group I Tier A & B', table; RSA 100-A:5, I(c)
- NHRS's example: 25 years at age 55, AFC $40,000. The full formula is $16,667 a year; 5 years early x 4% = 20% less, about $13,334 a year until full Social Security age, then about $12,122.NHRS page 'Early Service Retirement: Group I Tier A & B', example
- Tier C: with at least 30 years of service you can retire at 60 to 64 with a pension reduced 1/4% for each month before 65. NHRS's example: 30 years at 60, AFC $40,000: $20,000 less 15% = $17,000 a year.NHRS page 'Early Service Retirement: Group I Tier C'; RSA 100-A:5, I(a)
- The early reduction is permanent and comes on top of the 1/66 recalculation at full Social Security age.NHRS page 'Early Service Retirement: Group I Tier A & B'
- Check with NHRSExactly how NHRS counts the months before 60 (or 65) for a birthday on the 1st of a month isn't spelled out. Our calculator counts to the 1st of the month after your birthday month. Check with NHRS.State law counts months to the month after you reach 60 (or 65); NHRS's pages say 'years and months before age 60'. The two can differ by a month for a birthday on the 1st.RSA 100-A:5, I(a) and I(c)
- If you haven't reached normal retirement age, you can't take early retirement with an agreement (even oral) to come back to work for an NHRS employer.NHRS page 'Early Service Retirement', Prearrangement prohibited
See also what one more year adds, which tier you're in, the formula, and leaving before you can retire.
Questions
How much does NHRS reduce early retirement in Tiers A and B?
It depends on your service, for each month before 60: 35 or more years, 1.5% a year; 30 to 34 years, 3% a year; 25 to 29 years, 4% a year; 20 to 24 years, 5% a year; Under 20 years, 6 2/3% a year. The cut is permanent.
How much does NHRS reduce early retirement in Tier C?
1/4% for each month before 65 (3% a year), with at least 30 years of service and age 60 to 64. At 60 that's 15% less.
What is the NHRS Rule of 70?
Tier A and B members with at least 20 years can retire before 50 if their age plus service adds up to 70 or more, such as 45 and 25 years. The pension is reduced like any early retirement.
Source: NHRS Group I (Employee and Teacher) Member Benefits summaries, Tiers A, B and C, Rev. 10/2024, PDF p. 1. Also: NHRS member web pages (saved Nov. 12, 2026); NHRS Service Retirement Booklet (Rev 7/2023); RSA 100-A:1, 100-A:5. Last reviewed .