State Public Pensions in Mississippi

State Public Pensions in Mississippi: key facts

Who is covered

State government, public schools, universities, community colleges, municipalities, counties, the Legislature, highway patrol, and other public entities.

Death before vesting

If a member dies before becoming vested, the designated beneficiaries receive a lump-sum refund of the member's account balance, claimed on Form 5D, Beneficiary Refund Application.

Pre-retirement death, not duty related

The member must be vested and the spouse must have been married to the member for at least one year immediately before the death. The spouse receives the higher of a lifetime Option 2 (100% joint and survivor) benefit or 20% of the member's average compensation, never less than $50 per month. Dependent children receive the greater of 10% of average compensation or $50 per month each, up to 30% for three or more children.

Pre-retirement death, duty related

Coverage begins the first day of employment, with no vesting and no one-year marriage requirement. The spouse receives 50% of average compensation for life; one dependent child receives 25%, and two or more children share 50%.

Spousal waiver

Only if the member left no dependent children may the surviving spouse waive monthly benefits — on Form 5B, Spousal Waiver of Monthly Benefits — to take a lump-sum refund or let it pass to the member's designated beneficiary.

Retiree death

PERS has seven base options. The Maximum Retirement Allowance Option and Option 1 pay no monthly benefit to a beneficiary. Options 2, 3, 4, and 4A are joint-and-survivor options continuing 100%, 50% to each of two beneficiaries, 75%, and 50% respectively. Option 4B continues payments to the beneficiaries for the remainder of a 10-, 15-, or 20-year guaranteed period.

Refund of contributions

Under the single-life options, if the total benefits paid before the retiree's death are less than the member's contributions and interest, the remainder is refunded to the designated beneficiaries.

Reporting a death

Survivors contact PERS and the retiree's insurance provider immediately. PERS requires a copy of the death certificate. Any payment issued to the deceased after the date of death must be returned to PERS, and is reissued to the eligible beneficiary where appropriate.

Application timing

Form 9A SRVR goes to the deceased member's employer, which submits it to PERS; Form 14, Survivor Retirement Application, is then due within 90 days of the date PERS receives Form 9A SRVR. Benefits are effective the first day of the month after the death, with late filings paid retroactively for up to one year.

Tier 5 hybrid plan

Employees who became PERS members on or after March 1, 2026 are in the Hybrid Retirement Plan (Tier 5), which adds a defined contribution account with its own beneficiary designation alongside the defined benefit survivor coverage described above.

Governing law: Miss. Code §§ 25-11-114 (pre-retirement death benefits, as amended by Laws 2025, ch. 435), 25-11-115 (retirement options), 25-11-117 (refund of accumulated contributions)

Steps to take when someone dies

1. Contact PERS at 800-444-7377 or 601-359-3589 immediately, and the retiree's insurance provider, and provide a copy of the death certificate.
2. Return to PERS any benefit payment issued to the deceased after the date of death; PERS reissues it to the eligible beneficiary where appropriate.
3. Identify whether the deceased was an active member or a retiree, whether an active member was vested, whether the death was duty related, and which payment option a retiree elected.
4. Confirm the beneficiary designation on file (Form 1B, Beneficiary Designation) and ask what survivor or death benefit is payable.
5. For an active member: complete sections 1 through 4 of Form 9A SRVR, Pre-Application for Survivor Retirement Benefits, and submit it with the required documents to the deceased member's employer, which completes and files it with PERS. Then file Form 14, Survivor Retirement Application, within 90 days of the date PERS receives Form 9A SRVR.
6. Gather the documents PERS requires: birth certificates and Social Security cards for the member, spouse, and any dependent child; the member's marriage and death certificates; certified school records for any child age 19 to 23; and, for a duty-related death, the Mississippi Workers' Compensation Commission First Report of Injury or Illness.
7. If the member died before vesting, file Form 5D, Beneficiary Refund Application, for the lump-sum refund of the account balance instead.

Frequently asked questions