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Member annual statements: Police officer and firefighter unit FAQ

Tier One/Tier Two only

P&F units are an additional benefit, separate from the Tier One/Tier Two pension and the Individual Account Program (IAP), that a Tier One or Tier Two police officer or firefighter may purchase using after-tax dollars.

Purchasing units creates a unit account, which will provide a monthly income after retirement for a period of five years. This income will partially be paid by your employer as long as you receive all payments from the account by age 65.​

​Yes. It will be credited annually with the same earnings as your regular member account.

​You qualify if you are a Tier One or Tier Two member of PERS in a qualifying position and are classified as a police officer or firefighter, as defined in Oregon Revised Statutes Chapter 238. Your employer is responsible for accurately reporting your job classification to PERS.

Your annual statement should include your classification, your P&F account balance, your contributions (if applicable) for the statement year, and annual earnings.​


Check out our Police and Firefighter Unit Benefits webpage and the applicable forms for your P&F classification.

Talk to PERS

Member Services can answer your questions about PERS retirement benefits from 8:30 a.m. to 5 p.m. Monday through Friday. Call 888-320-7377 or email You also can use PERS’ Submit a Question form online.

Go back to the main Member Annual Statement FAQ page.

In compliance with the Americans with Disabilities Act (ADA), PERS will provide PDF documents on this page in an alternate format upon request. To request a document in an alternate format, call 888-320-7377 (toll free) or TTY 503-603-7766.