Each year, fire departments are required to report and certify the service credit earned by their firefighters as of December 31 of the prior year. Certify and submit to PERA the Annual Service Credit Certification Form by March 31, 2026, according to Minn. Stat. § 353G.
PERA emailed the Annual Service Credit Certification Form to fire chiefs and governing body representatives with the subject line: ACTION REQUIRED–ANNUAL SERVICE CREDIT CERTIFICATION DUE MARCH 31.
Timely submission matters. If PERA receives the form after March 31, we may be required to use data from a previous year. The service credit provided on this form is essential for
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Annual Funding Reports (for defined benefit plans),
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Year-End Reports or DC Table Reconciliations (for defined contribution plans), and
- Accurate calculation of SVF pension benefits at the time of application.
To fulfill the Firefighter Notification Requirement in statute, fire chiefs must:
- Inform each firefighter how much service credit they earned by December 31, 2025.
- Provide a process for firefighters to challenge the determination, if needed.
PERA SVF does not determine service credit or settle disagreements. All service credit questions should be directed to your fire chief.
For more information, refer to Annual Service Credit Certification on mnpera.org.
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PERA submitted the Supplement Benefit Reimbursement (SBR) Forms to the Department of Revenue (DOR) for supplemental benefits paid to members in 2025. According to the DOR’s website, reimbursements are released to PERA on or around March 15.
The supplemental benefit reimbursement will be in your pension account listed as “CONTRIBUTION” on your March 2026 Minnesota State Board of Investment statement.
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Defined Benefit Plans
In the Defined Benefit Plan (SVF DBP), PERA will send fire chiefs and governing body representatives the Annual Funding Report by August 1, 2026, according to Minn. Stat. § 353G.08.
The Annual Funding Report is used to:
- Certify any required contributions from the governing body due by December 31 of next year.
- List financial schedules predicting each fire department’s:
- Pension assets
- Liabilities
- Funding status
- Preset benefit level increase analysis
- Active Member Service Report
Defined Contribution Plans
In the Defined Contribution Plan (SVF DCP), PERA will send fire chiefs and governing body representatives a Year-End Report (similar to a DC Table Reconciliation).
The Year-End Report is used to detail each firefighter’s year-end account balance.
For PERA to start on your Year-End Report, we must receive the documentation listed below:
- If your SVF DCP became effective on January 1, 2026, submit your previous DC Table Reconciliation and Annual Service Credit Certification Report to PERA SVF.
- If your SVF DCP became effective on January 1, 2025, submit the Annual Service Certification Report to PERA SVF.
Both Plans
For both SVF DBPs and SVF DCPs, the fire chief and governing body should share report information with their volunteer firefighters in accordance with the data practices policy of the governing body.
Refer to Financial Information on mnpera.org for more information.
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The Governmental Accounting Standards Board (GASB) is an independent organization that establishes accounting and financial reporting standards for states, local governments, and school districts.
- If the GASB 68 Report is no longer required by your governing body for its financial reporting, contact PERA SVF.
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GASB 68 reports will be completed in late April and emailed to fire chiefs and governing body representatives.
Contact PERA SVF if your department is considering dissolving, transferring, or changing governing bodies. PERA SVF must be notified at least 90 days before calendar year-end, according to Minn. Stat. § 353G.18.
For SVF firefighters, the fire chief decides how Minnesota Paid Leave (MPL) affects service credit. PERA SVF cannot provide advice or consultation about MPL decisions.
Refer to for more information.
Firefighters that contribute to PERA’s Police & Fire Plan should contact PERA Eligibility at 888-892-7372, option #3 for more information about paid leave.
Contact PERA SVF with any questions by email at PERASVF@mnpera.org or by phone at 888-892-7372, option #6.
Thank you for your continued commitment to supporting your firefighter’s retirement benefits!
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