(A) Effective May 31, 1998, the full amount of the statutorily required contributions to the Public Employees Retirement System of Ohio shall be withheld from the gross pay of each person within any of the classes established in division (B) below and shall be “picked up” (assumed and paid to the Public Employees Retirement System of Ohio) by the village. This “pick up” by the Village of Minster, is and shall be designated as, public employee contributions and shall be in lieu of contributions to the Public Employees Retirement System of Ohio by each person within any of the classes established in division (B) below. No person subject to this “pick up” shall have the option of choosing to receive the statutorily required contribution to the Public Employees Retirement System of Ohio directly instead of having it “picked up” by the village or of being excluded from the “pick up.” The village shall, in reporting and making remittance to the Public Employees Retirement System 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 village provided by this section shall apply to all persons that are employees of the village who are or become contributing members of the Public Employees Retirement System of Ohio, except those deemed seasonal or part-time employees.
(C) The village's method of payment of salary to employees who are participants in PERS is hereby modified as follows, in order to provide for a salary reduction pick up of employee contributions to PERS.
(D) 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: (a) deferred salary and (b) 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 PERS to be paid as an employee contribution by that employee, and shall be paid by the Village to PERS on behalf of that employee as a pick up in lieu of the PERS 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 that employee, and shall be payable, subject to applicable payroll deductions, to that employee. The village shall compute and remit its employer contributions to PERS based upon an employee's total salary. The total combined expenditures of the village for such employees' 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.
(E) The Clerk-Treasurer and/or Deputy Clerk are hereby authorized and directed to implement the provisions of this section to institute the “pick-up” of the statutorily required contributions to the Public Employees Retirement System of Ohio for those persons reflected in division (B) above so as to enable them to obtain the result in federal and state tax deferments and other benefits.
(Ord. 98-4-4, passed - -98)