Mandatory OBRA Retirement Plan

Employees of the Commonwealth of Massachuetts do not contribute to the federal Social Security Retirement System on earnings from the Commonwealth (in some cases Medicare taxes apply).

Employees in positions not eligible for participation in the MA State Employees' Retirement System (defined benefit plan) and/or Optional Retirement Program (defined contribution plan) must contribute tot the Commonwealth's OBRA retirement plan unless they would be exempt from Social Security. Eg, student employees are exempt from contributing to the OBRA retirement plan while enrolled as full-time students.

This document provides an overview of the Commonwealth's OBRA retirement plan and contact information for the plan administrator, Empower Retirement.

Note: with very few exceptions OBRA retirement funds cannot be withdrawn or rolled out of the plan if you are still employed, or expect to be re-employed, by the Commonwealth. Contact Empower Retirement directly to discuss exceptions from this federal rule (tel: 877.457.1900).