By The People’s Paper MS Staff
Mississippi’s Public Employees’ Retirement System of Mississippi (PERS) provides retirement benefits for thousands of public workers across the state, including teachers, law enforcement officers, and other government employees.
March 1, 2026, new public employees fell under a new retirement structure known as Tier 5, a change that some local leaders say could make it harder for smaller communities to recruit and retain workers.
The new plan shifts future employees to a hybrid retirement system, combining a smaller traditional pension with a 401(k)-style investment account.
How This Could Affect Rural Police Departments
In communities like Magee, Mississippi in Simpson County, Mississippi, police departments already operate with limited staff and tight budgets.
Magee Police Chief Denis J. Borges said the new policy does not affect current officers or retirees but could influence how future officers view careers in law enforcement.
“The biggest impacts are recruiting, retention, and administration,” Borges said.
Small police departments across rural Mississippi often struggle to attract and keep qualified officers. Lower salaries, long hours, and limited benefits can push some officers toward larger cities or agencies with stronger incentives.
Picture This: A Night Shift in Rural Mississippi
Picture this: A young officer from Simpson County, Mississippi signs up to patrol rural roads, responding to late-night wrecks, break-ins, and family disputes.
Like many public servants, that officer hopes years of service will lead to a stable retirement.
Local leaders say the new Tier 5 structure could make that career path less appealing for some future recruits.
In smaller communities, even one vacant officer position can stretch a department thin. Rural officers often cover large areas and respond to a wide range of emergencies, from accidents on backroads to providing security at community events.
“New officers may view Tier 5 as less attractive,” Borges said. “We may have to rely more on competitive pay, career growth, training opportunities, and other benefits to recruit and keep good people.”
Understanding the Tier 5 System
Under Tier 5, new public employees will contribute 9% of their pay toward retirement.
Of that amount:
• 4% goes toward the pension portion, which requires eight years of service to vest
• 5% goes into a defined contribution investment account similar to a 401(k)
Local governments will continue contributing 18.4% of payroll toward the retirement system.
Another major change is the elimination of the automatic Cost-of-Living Adjustment (COLA) that many current retirees receive.
The new system also requires employees to reach age 62 or complete 35 years of service before collecting full retirement benefits.
Older retirement tiers allowed officers to retire sooner, such as 25 years under Tier 3 and 30 years under Tier 4.
Current employees and retirees will remain under their existing retirement plans and will not be affected by the new Tier 5 rules.
Why Some Local Leaders Are Concerned
Supporters of the changes say the Tier 5 structure is designed to help stabilize the long-term finances of the retirement system.
However, some local leaders say the new structure could still make it more difficult for rural communities to attract the next generation of public servants.
In smaller towns, public safety often depends on a small number of officers covering large areas.
What It Could Mean for Communities
While the Tier 5 changes aim to strengthen the financial future of the Public Employees’ Retirement System of Mississippi, the real impact may be felt in communities trying to recruit the next generation of public servants.
In rural areas like Simpson County, Mississippi, the ability to attract police officers, teachers, and other public employees often determines how well small towns can continue serving the people who call them home.
