The Massachusetts Teachers’ Retirement System is the largest of the Commonwealth’s 104 contributory retirement systems. They provide retirement, disability and survivor benefits to more than 90,000 active educators and 62,000 retirees and survivors. MTRS contribution is mandatory for all certified employees (Unit A, Unit B and Principals).  

The City of Framingham Retirement System is part of the Massachusetts Retirement System structure. Membership is mandatory for all municipal employees who are regularly employed on a full-time basis (this not include teachers, some administrators, and substitutes). 

 

All part-time, seasonal or temporary employees of Massachusetts or a Massachusetts local government employer, are required to participate in the SMART Plan. The SMART Plan is an alternative to Social Security as permitted by the federal Omnibus Budget Reconciliation Act of 1990 (OBRA). Employees not eligible to participate in their employer's retirement program be placed in Social Security or another program meeting federal requirements. The SMART Plan meets those federal requirements.