Social Security and Mandatory Massachusetts Retirement Plans

Wages paid by the Commonwealth of Massachusetts (MA) are not subject to Social Security retirement taxes and do not "count" toward Social Security retirement income. In lieu of contributing to Social Security, employees in a:

• Benefited position contribute to either the MA State Employees' Retirement System (MSERS / defined benefit plan / pension system) or the MA Optional Retirement Program (ORP)
• Non-benefited position contribute to the MA OBRA Retirement Plan.