Benefits payable from the Legislators Retirement Plan are computed using your high-five average salary. In determining the "high-five", all regular salary and per diems earned while in session are included. Per diems during non-session times are not included in your high-five average salary.

Calculation:
Your retirement benefits are calculated based on your years of service, age at retirement and high-five average salary. Your high-five average salary is based on your gross salary. Contributions to deferred compensation, Social Security, health care premiums, etc. do not lower your high five. When calculating your high five salary, we use the highest sixty month period (5 X 12 months = 60 months), rather than a calendar year or fiscal year salary. For example, your high five could start on March 1, and run through February five years later.

For most legislators the high five is the last sixty-month period, but does not necessarily have to be your last five years of employment. For example, you may have a few years when the per diem expenses are higher than recent years, which will generate a higher high five average salaries.