Hazardous Duty Supplement Benefit for Public Safety Officers

A new law taking effect on January 1, 2025, will provide a hazardous duty supplemental benefit for public safety officers in Tennessee, offering additional financial support alongside their regular retirement allowance. The law defines a public safety officer as a full-time, salaried employee of a local government who serves as a sheriff, sheriff’s deputy, police officer, chief of police, or other law enforcement officer focused on crime prevention and offender apprehension. It also includes correctional officers and firefighters.

To implement this benefit provision, local governments must pass a resolution authorizing an actuarial study to determine the financial liability and accept responsibility for the study’s costs. After receiving the study, a second resolution must be passed to approve the benefit and accept the liability. Resolutions to implement the provision will be provided by TCRS upon request.

The hazardous duty benefit can only be established if the local government’s retirement system remains at least 70% funded after implementation. Governments may cover the additional pension liability through a lump sum payment, increased employer contribution rates, or by amortizing the liability over a maximum of 10 years. The effective date of the benefit will be the date the governing body passes the resolution, and it will apply to both current and future retirees who meet the eligibility criteria.

To qualify for the hazardous duty supplemental benefit, public safety officers must have at least 20 years of creditable service in the Tennessee Consolidated Retirement System (TCRS) in a qualifying public safety role and must retire through service retirement or early retirement. Only service with a local government that has adopted the supplemental benefit will be included in the calculation. For example, if an officer has 15 years of service in a qualifying local government and five years elsewhere, the benefit would be calculated based on the 15 years of qualifying service. The benefit is equal to 0.375% of the officer’s average final compensation multiplied by the years of qualifying service, with adjustments made annually for a cost-of-living allowance.

The supplemental benefit begins on the later of the officer’s retirement date or the first day of the month after turning 60. It ends on the first day of the month after the officer’s death or upon reaching Social Security full retirement age, whichever occurs first. This new law recognizes the dedication and service of public safety officers, providing them with enhanced financial security as they transition into retirement. Local governments now have the opportunity to adopt this benefit and show their support for those who have risked their lives to protect their communities.

If you have questions, or are interested in implementing the new Hazardous Duty Benefit Supplement for Public Safety Officers, please contact your Tennessee Department of Treasury Outreach Representative: