(a) Effective January 1, 1994 the full amount of the statutorily required contributions to the Police and Firemen’s Disability and Pension Fund of Ohio shall be withheld from the gross pay of each person within any of the classes established in subsection (b) hereof and shall be “picked up” (assumed and paid to the Police and Firemen’s Disability and Pension Fund of Ohio) by the City. This “pick up” by the City is, and shall be designated as, public employee contributions and shall be in lieu of contributions to the Police and Firemen’s Disability and Pension Fund of subsection (b) hereof. No person subject to this “pick up” shall have the option of choosing to receive the statutorily required contribution to the Police and Firemen’s Disability and Pension Fund of Ohio directly instead of having it “picked up” by the City or of being excluded from the “pick up”. The City shall, in reporting and making remittance to the Police and Firemen’s Disability and Pension Fund of Ohio report that the public employee’s contribution for each person subject to this “pick up” has been made as provided by the statute.
(b) The “pick up” by the City provided by this section shall apply to all persons that:
All employees of the City who are or become contributing members of the Police and Firemen’s Disability and Pension Fund of Ohio and who are covered under the agreement between the City and the Ohio Patrolman’s Benevolent Association effective January 1, 1993 and expiring December 31, 1994.
(c) The City’s method of payment of salary to employees who are participants in PFDPF is hereby modified as follows, in order to provide for a salary reduction pick-up of employee contributions to PFDPF.
(d) The total salary for each employee shall be the salary otherwise payable under the City policies. Such total salary of each employee shall be payable by the City in two parts: (1) deferred salary and (2) cash salary. An employee’s deferred salary shall be equal to that percentage of that employee’s total salary which is required from time to time by PFDPF to be paid as an employee contribution by that employee, and shall be paid by the City to PFDPF on behalf of that employee as a pick-up and in lieu of the PFDPF employee contribution otherwise payable by that employee. An employee’s cash salary shall be equal to that employee’s total salary less the amount of the pick-up for the employee, and shall be payable, subject to applicable payroll deductions, to that employee. The City shall compute and remit its employer contributions to PFDPF based upon an employee’s total salary. The total combined expenditures of the City for such employees’ total salaries payable under applicable City policies and the pick-up provisions of this section shall not be greater than the amounts it would have paid for those items had this provision not been in effect.
(e) The Auditor is hereby authorized and directed to implement the provisions of this section to institute the “pick up” of the statutorily required contributions to the Police and Firemen’s Disability and Pension Fund of Ohio for those persons reflected in subsection (b) hereof so as to enable them to obtain the result in federal and State tax deferments and other benefits.
(Ord. 93-63. Passed 8-23-93.)