244.39   CONTRIBUTIONS TO PUBLIC EMPLOYEES RETIREMENT SYSTEM AND POLICE AND FIREMEN'S DISABILITY AND PENSION FUND.
   (A)   Effective for the payroll period beginning January 1, 1988, the employee contribution to the Public Employees Retirement System (PERS), which must be paid by employees of the City who are members of PERS, shall be paid directly to PERS by the City on behalf of employees as a salary reduction "pick-up," subject to the following provisions.
      (1)   The "pick-up" by the City shall be mandatory for all employees who are members of PERS. No employee shall have the option of choosing to receive such amounts directly instead of having them paid on his or her behalf directly to PERS.
      (2)   The "pick-up" by the City shall not affect the employee's salary or benefits otherwise provided for in these Codified Ordinances, or any payment which is determined with reference to such salary or benefits.
   (B)   Effective for the payroll period beginning January 1, 1988, the employee contribution to the Police and Firemen's Disability and Pension Fund (PFDPF), which must be paid by employees of the City who are members of such Fund, shall be paid directly to such Fund by the City on behalf of employees as a salary reduction "pick-up," subject to the following provisions.
      (1)   The "pick-up" by the City shall be mandatory for all employees who are members of PFDPF; no employee shall have the option of choosing to receive such amounts directly instead of having them paid on his or her behalf directly to PFDPF.
      (2)   The "pick-up" by the City shall not affect the employee's salary or benefits otherwise provided for in these Codified Ordinances, or any payment which is determined with reference to such salary or benefits.
   (C)   This section establishes a "pick-up" program in which every employee's contribution to the Public Employees Retirement System or to the Police and Firemen's Disability and Pension Fund is paid by the City directly to such Fund on behalf of such employee. The Mayor or his or her designee is hereby directed to take all acts necessary and appropriate to initiate implementation of this section, including, but not limited to, making applications to the Internal Revenue Service for a private letter ruling concerning Federal tax treatment of the "pickup" plans and making applications to the boards administering the PERS and PFDPF programs to determine the requirements of such boards in connection with such "pick-up" plans.
   (D)   The City Auditor is hereby authorized and directed to take all necessary actions to implement the "pick-up" plans authorized by this section.
(Ord. 149-87. Passed 12-21-87.)