(a) (1) Effective January 1, 1993, the full amount of the statutorily required contributions to the Ohio Public Employees Retirement System (P.E.R.S.) 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 P.E.R.S.) by the Village. This pick-up by the Village is, and shall be designated as, public employee contributions and shall be in lieu of contributions to the P.E.R.S. by each person within any of the classes established in division (b) of this section. No person subject to this pick-up shall have the option of choosing to receive the statutorily required contribution to the P.E.R.S. directly instead of having it picked-up by the Village, or of being excluded from the pick-up.
(2) The Village shall, in reporting and making remittance to the P.E.R.S. 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 Village provided by this section shall apply to the Mayor, Clerk-Treasurer and all members of Council.
(c) The Village's method of payment of salary to employees is hereby modified, in order to provide for a fringe benefit pick-up of employee contributions to P.E.R.S., as follows: the total salary for each employee shall be the salary otherwise payable under the Village policies. Such total salary of each employee shall be payable by the Village in two parts: deferred salary and cash salary. An employee's deferred salary shall be equal to that percentage of such employee's total salary which is required, from time to time, by P.E.R.S. to be paid as an employee contribution by such employee, and shall be paid by the Village to P.E.R.S. on behalf of such employee as a pick-up for that employee, and shall be payable, subject to applicable payroll deductions, to such employee. The Village shall compute and remit its employer contributions to P.E.R.S. based upon an employee's total salary. The total combined expenditures of the Village for employee's total salaries payable under applicable Village 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.
(d) The Clerk-Treasurer is hereby authorized and directed to implement the provisions of this section to institute the pick-up of the statutorily required contributions to the P.E.R.S. for those positions provided 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. 92-254. Passed 8-18-92.)