Which benefits come from your contract, which from state or federal law, and which from a plan you choose, with the official source for each.
General information, not legal, tax or financial advice. Your union contract, your district's plan documents and your retirement system decide the details for you. Before any decision about money, leave, retirement or your certificate, ask your building union representative, district human resources (or the benefits office), NYSTRS, or NYSED, as the page says. Facts here were checked Nov 7, 2026 from the official sources listed at the bottom. Example numbers marked FICTIONAL are made up to teach the math; they are not anyone's real pay.
1. Your benefits at a glance
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Benefits at a glance
Benefit
Who sets it
Where to check
Health, dental, vision
Contract (your premium share) + the plan documents
Pre-tax premiums and flexible spending (Section 125)
District's cafeteria plan
District benefits office
Life insurance
NYSTRS death benefit (law) + any district or union group life
NYSTRS; HR; union
Sick, personal and family leave
Contract + federal FMLA + any NY Paid Family Leave the district opted into
HR; union rep
Workers' compensation
State law
HR right away after a work injury
Social Security and Medicare
Federal law
ssa.gov; your pay stub
Student loan forgiveness
Federal and state programs
studentaid.gov; HESC
2. Your paycheck, line by line (SAMPLE)
SAMPLE · made-up numbers A first-year teacher earning a made-up $68,000, paid 26 times a year (Tier 6, saving 5% in a 403(b)). Your district's stub looks different, but the same kinds of lines appear. Tap a red number.
SAMPLE · made-up numbers
Earnings StatementSample School District (made-up) · Payroll Office
Pay date: Oct. 15, 2026Period: Oct. 1 - Oct. 14, 202626 pays per year
NYSTRS pension contribution. Required. Tier 6 rate by pay band: $68,000 is in the $55,001-$75,000 band = 4.5%. $2,615.38 × 4.5% = $117.69. It is usually not federally taxed now (a "414(h)" pickup), but New York adds it back to your state taxable income, and Social Security and Medicare still apply.
403(b), your choice. 5% × $2,615.38 = $130.77. Pre-tax: lowers federal and NY taxable pay now (taxed when you take it out). Roth 403(b) would be taxed now instead. It still counts for Social Security and Medicare.
Health insurance share. Your contract sets your share of the premium. Paid through a Section 125 plan, it comes out before federal, state, Social Security and Medicare taxes. ($90 is made up.)
Federal income tax. Set by the IRS Form W-4 you filled out. The amount here is made up; your real amount depends on your W-4, filing status and other income.
NY State income tax. Set by Form IT-2104. Living in New York City or Yonkers adds a local tax line. Amount made up.
Social Security and Medicare (FICA). 6.2% and 1.45% of $2,525.38 (pay minus the Section 125 health share) = $156.57 and $36.62. Social Security stops at $184,500 of 2026 pay; Medicare has no cap.
Union dues. After tax. The amount is set by your union; $40 is made up.
Net pay. $2,615.38 − $117.69 − $130.77 − $90.00 − $190.00 − $105.00 − $156.57 − $36.62 − $40.00 = $1,748.73, about 67% of gross.
Three different "taxable" amounts. Federal: $2,615.38 − 117.69 − 130.77 − 90 = $2,276.92. NY adds the pension contribution back: $2,394.61. FICA wages subtract only the health share: $2,525.38. Check that your step and lane salary ÷ number of pays matches line one.
Ask payroll how many pays you get a year and whether summer pay is included, so you can plan for July and August. Your district may have other lines (life insurance, disability, NY Paid Family Leave if the district opted in).
3. First-year teacher money map
Example with made-up numbers Where the made-up $68,000 from the sample paycheck goes in one year (each line × 26 pays, rounded).
Take-home ≈ $45,467 ÷ 12 = about $3,789 a month. A common budgeting idea: build an emergency fund of a few months of costs before adding extra savings, and raise your 403(b) percent a little with each step raise.
Your first year, step by step
Before day 1PaperworkIRS Form W-4 (federal) and NY Form IT-2104 (state) set your tax withholding. Ask payroll how many pays a year and whether summer is paid.
First weeksHealth planEnroll yourself and family before the plan's deadline. Write down your premium share, deductible and out-of-pocket maximum.
First monthNYSTRSCreate your MyNYSTRS account. Check your tier and membership date. Name your beneficiary.
First month403(b) / 457(b)Get the vendor list. Compare total yearly fees. Even 3% to 5% at the start grows for decades.
FallStudent loansFederal Direct Loans? Pick a PSLF-qualifying plan and certify employment with the PSLF Help Tool.
FallSection 125 / FSAIf offered, decide how much to set aside for health or dependent-care costs. Use it within the plan year.
WinterCheck your stubSalary ÷ pays = your gross line? Step and lane right? Leave balances right?
SpringLanes and creditsPlan graduate credits with the contract's lane deadline and tuition rules in mind.
Next fallYear 2 check-upRead your NYSTRS Benefit Profile. Use open enrollment to change plans. Raise your 403(b) by 1%.
4. Health insurance basics
Who provides it: your district chooses the health plans. Some school districts join the state's plan, NYSHIP (The Empire Plan and NYSHIP HMOs). The Department of Civil Service says other public employers, "such as quasi State agencies, municipalities and school districts", may elect to participate (NYSHIP). Many districts use other plans or a consortium. Ask HR which plan your district uses.
Your cost: the contract usually sets your share of the premium (a percent or a dollar amount). Copays and deductibles come from the plan documents.
Opt-out: many contracts pay something if you decline district coverage because you have other coverage. Check your contract.
Dental and vision: sometimes from the district, sometimes from a union welfare fund. Ask your rep.
Section 125 (cafeteria plan): lets you pay your premium share and some health or dependent-care costs with pre-tax pay, if your district offers it. Ask HR for the plan year and deadlines.
Retiree health insurance is a district and contract matter, not part of your NYSTRS pension. Ask HR what years of service the district requires.
Path 1: NYSHIP
The state's health program (The Empire Plan and NYSHIP HMOs), run by the NYS Department of Civil Service. School districts may elect to join.
Check: plan booklet, NYSHIP's website, your HR office.
Path 2: district or consortium plans
Many districts buy plans themselves or through a group of districts (a consortium). The plan's own documents set copays and deductibles.
Check: your HR benefits office and the plan's member services.
Either way, your contract usually sets your share of the premium. Dental and vision may come from the district or from a union welfare fund.
Premium share, made-up numbers
A family plan costs $30,000 a year (made up). Contract A says teachers pay 15%; contract B says 20%.
15% share$4,500/yr$173 a pay (26 pays)
20% share$6,000/yr$231 a pay
A 5-point change in the share = $1,500 a year here. That is why premium share is a big bargaining topic.
Opt-out, made-up numbers
Ms. K is covered by her spouse's plan. Her contract (made up) pays a $2,000 yearly opt-out payment if she declines district coverage.
Only opt out if the other coverage is solid. Opt-out payments do not count in your NYSTRS final average salary.
Flexible spending (FSA), made-up numbers
2026 IRS limits: health FSA up to $3,400; a plan may let up to $680 carry over. Dependent-care assistance up to $7,500 ($3,750 if married filing separately).
Mr. L sets aside $1,200 for glasses and copays.
If his combined tax rate were 30% (made up), he keeps about $1,200 × 30% = $360 that would have gone to taxes.
Unused money above any carryover or grace period can be lost: set aside only what you are sure you will spend.
5. Saving more: 403(b) and 457(b)
Your NYSTRS pension is automatic. A 403(b) (and, if your district offers it, a 457(b)) lets you save more from each paycheck, before tax or as Roth.
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2026 limits
2026 IRS limit
Amount
Employee deferral limit for 403(b) and governmental 457(b) plans
$24,500 (up from $23,500 in 2025)
Extra catch-up, age 50 and older
$8,000
Higher catch-up, ages 60 to 63
$11,250 instead of $8,000
IRA limit (separate account you open yourself)
$7,500; catch-up at 50+: $1,100
IRS, 2026 limits (checked Nov 7, 2026). The IRS treats a governmental 457(b) limit separately from the 403(b) limit, so some people can use both; confirm your own situation with the plan or a tax professional.
Vendor list: districts approve a list of 403(b) vendors. Ask HR for the list and the plan document.
Compare fees before you sign: look at the total yearly cost (fund expense ratio + account or advisory fees + any surrender charges). Small fee differences grow into large amounts over 30 years.
457(b) option: some local employers adopt the NYS Deferred Compensation Plan (participating employers). Ask whether your district offers any 457(b) plan.
See it grow: the 403(b) growth calculator and scenarios on the Retirement page. New in 2026: if your wages from this employer last year were over $150,000, catch-up contributions must be Roth (IRS).
Note: California's "403bCompare" site is for California districts only; New York has no single state comparison site that we could find. Use your district's vendor list.
6. Leaves: FMLA, Paid Family Leave, sick days
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Leaves
Leave
What it is
For NY public school teachers
FMLA (federal)
Up to 12 workweeks of job-protected leave in a 12-month period for qualifying family and medical reasons.
Public agencies and schools are covered regardless of size. You qualify after 12 months of work and 1,250 hours in the past 12 months, at a site with 50 employees within 75 miles. Special rules apply to school employees for intermittent leave and leave near the end of a term.
NY Paid Family Leave (PFL)
Partly paid, job-protected leave to bond with a new child, care for a family member, or for some military reasons.
Public employers are not required to provide it; they may opt in. For union-represented employees, PFL must be bargained. Ask HR or your rep whether your district has it.
NY paid sick leave law and paid prenatal leave (20 hours)
State laws giving paid sick time and, since Jan. 1, 2025, 20 hours of paid prenatal leave.
NY.gov describes both as covering private-sector employees. Your sick and personal days come from your contract.
Contract leaves
Sick days, personal days, bereavement, child-rearing leave, sabbatical, sick bank.
Read the leave section of your contract; ask your rep.
Paid? Yes. Set by: your contract (days per year, carry-over, sick bank).
👶 FMLA
Paid? No by itself (you may use paid days during it). Protects: your job, up to 12 workweeks. Set by: federal law.
🏠 NY Paid Family Leave
Paid? Partly, only if your district opted in. Set by: state law + district choice (bargained for union members).
📚 Contract leaves
Child-rearing, sabbatical, bereavement, jury duty, assault leave. Set by: your contract.
Sick days add up (made-up numbers)
Ms. M's contract (made up) gives 12 sick days a year, carries unused days forward, and she uses 4 a year.
She saves 12 − 4 = 8 days a year.
After 10 years: 8 × 10 = 80 days banked.
A surgery needs 30 days off: she is fully paid from her bank and still has 50 days left.
Know your contract: some pay for unused days at retirement (that pay does not count in NYSTRS final average salary).
🤒 More on sick days:Sick leave and borrowing days: sick banks, advances, real Long Island contract rules, a days calculator and 10 scenarios.
7. Work injury and summer unemployment
Hurt at work? Tell your supervisor and the school nurse right away and ask HR for the accident report. Workers' compensation is run by the NYS Workers' Compensation Board. Your contract may also have assault-leave rules.
Summer unemployment: under NY Labor Law §590(10), school professionals who have a "reasonable assurance" of work in the next school year generally cannot collect unemployment between school years. NYSDOL's 2025 guidance (Matter of Caruso) applied this even to a per diem substitute (NYSDOL interpretation).
8. Social Security and Medicare
Most NY public school teachers pay Social Security and Medicare taxes on their pay. Check your pay stub for the Social Security (OASDI) and Medicare lines.
NYSTRS says: "NYSTRS benefits and Social Security benefits are completely separate; one does not affect the other" (NYSTRS). One exception it lists: Tier 3 members who retire under Article 14 have a pension offset at age 62; most Tier 3 members retire under Tier 4 rules instead.
Moved from another state? The Social Security Fairness Act, signed January 5, 2025, ended the Windfall Elimination Provision (WEP) and Government Pension Offset (GPO) for benefits payable for January 2024 and later. This mattered mostly to people with a pension from work that did not pay into Social Security (some other states' teacher systems) (SSA).
9. Student loans: PSLF, Teacher Loan Forgiveness, NY programs
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Loan programs
Program
Main rules (in short)
Watch out
Public Service Loan Forgiveness (PSLF)
Forgives the rest of your Direct Loans after 120 qualifying monthly payments while working full-time for a government employer (public schools count) or qualifying nonprofit. Teachers with a contract of at least 8 months are treated as full-time for the year.
Only Direct Loans (consolidate FFEL or Perkins first). Use an income-driven plan, including the new Repayment Assistance Plan, or the 10-year Standard plan. The new Tiered Standard Plan does not qualify. Certify employment every year with the PSLF Help Tool.
Teacher Loan Forgiveness (TLF)
Up to $17,500 (math or science at secondary level, or special education) or up to $5,000 (other subjects) after 5 complete, consecutive years of full-time teaching at a school in the federal TCLI directory.
The same years cannot count for both TLF and PSLF. Decide which helps you more before applying.
NYS Masters in Education Teacher Incentive Scholarship (HESC)
Up to $5,655 per semester for a full-time education master's at a NY college, for students with a NY college undergraduate degree and a GPA of 3.5 or higher.
You must then teach full-time in a NY public school for 5 years, or the award becomes a loan. HESC lists the application as closed now; check for the next cycle.
PSLF · TLF · TCLI directory · HESC scholarship (checked Nov 7, 2026). Federal student loan rules changed under the 2025 law Federal Student Aid calls the OBBBA; check studentaid.gov for the newest rules.
Loan forgiveness scenarios
Example with made-up numbers Loan amounts and payments are made up; your real payment depends on your plan, income and family size.
PSLF: 120 payments
Mr. N owes $60,000 in Direct Loans. On an income-driven plan, his made-up payment averages $250 a month while he teaches full-time in a public school.
120 qualifying payments = 10 years.
He pays 120 × $250 = $30,000.
Whatever is left is forgiven. Here that is at least $60,000 − $30,000 = $30,000 of the original amount.
Certify employment every year with the PSLF Help Tool so no months go missing.
Teacher Loan Forgiveness: 5 years
Ms. O teaches secondary math full-time for 5 complete, consecutive years at a school in the TCLI directory.
Math, science (secondary) or special edup to $17,500
Other subjectsup to $5,000
Those same 5 years cannot also count toward PSLF. If she plans to reach 120 PSLF payments anyway, TLF may cost her 5 years of PSLF progress. Compare before applying.
Which helps more? (made-up)
Small balance ($15,000), math teacher: TLF's $17,500 could clear it in 5 years.
Large balance ($90,000): PSLF after 10 years usually forgives far more than $17,500.
Rules changed in 2025 (Federal Student Aid calls the law the OBBBA). Check studentaid.gov's Loan Simulator before choosing.
NY master's scholarship (HESC)
Up to $5,655 per semester for a full-time education master's at a NY college (eligibility rules apply).
4 semesters × $5,655 = up to $22,620 (made-up plan of study).
Then teach full-time in a NY public school for 5 years, or it becomes a loan.
Tuition reimbursement (made-up contract)
A made-up contract pays back $300 per approved graduate credit, up to 6 credits a year.
Many contracts require approval before you enroll. Read the tuition section first.
10. Union member benefits
Many NY teacher unions are affiliated with NYSUT, which offers member discounts and endorsed insurance and financial programs through NYSUT Member Benefits.
Compare any product with other options as you would any purchase. Your local may also run a welfare fund for dental, vision or legal services. Ask your rep.
Teacher Center · written for New York State teachers · last checked Nov 7, 2026. Robert Frost Middle School and Deer Park UFSD do not publish every local procedure online, so always confirm local steps with your building.