(a) (1) Effective January 25, 1998, the full amount of the statutorily required contributions to the Police and Firemen's Disability and Pension Fund of Ohio (PFDPF) shall be withheld from the gross pay of each person within any of the classes established in division (b) of this section and shall be "picked-up" (assumed and paid to the PFDPF) by the City. This pick-up by the City constitutes, and shall be designated as, employee contributions, and shall be in lieu of contributions to the PFDPF by each person within any of the classes established in division (b) of this section hereof. No person subject to this pick-up shall have the option of choosing to receive the statutorily required contribution to the PFDPF directly instead of having it picked-up by the City or of being excluded from the pick-up.
(2) The City shall, in reporting and making remittance to the PFDPF, report that the public employee's contribution for each person subject to this pick-up has been made, as provided by statute.
(b) The pick-up by the City provided by this section shall apply to all persons who are employees of the City and who are or become contributing members of the PFDPF.
(c) The City's method of payment of salary to employees who are participants in the PFDPF is hereby modified as provided for in division (d) of this section, in order to provide for a salary reduction pick-up of employee contributions to the PFDPF.
(d) The total salary for each employee shall be the salary otherwise payable under 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 the PFDPF to be paid as an employee contribution by the employee, and shall be paid by the City to the 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 the employee's total salary, less the amount of the pick-up for that employee, and shall be payable, subject to applicable payroll deductions, to that employee. The City shall compute and remit its employer contributions to the 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 Finance Director is hereby authorized and directed to implement the provisions of this section to institute the pick-up of the statutorily required contributions to the PFDPF for those persons provided for in division (b) of this section so as to enable them to obtain the result in Federal and State tax deferments and other benefits.
(Ord. 2586. Passed 11-24-97.)