a. Notwithstanding any other provision of the law to the contrary, on and after the starting date for pick up, the uniformed force employer:
(1) shall pick up and pay into the annuity savings fund the uniformed force member contributions eligible for pick up by the employer which the uniformed force members who are Tier I members (as defined in subdivision seventy-one of section 13-101 of this chapter) or Tier II members (as defined in subdivision seventy-two of such section 13-101) would otherwise be required to make on and after such starting date; and
(2) shall pick up and pay into the special fund maintained by the retirement system pursuant to subdivision a of section five hundred seventeen of the retirement and social security law, the uniformed force member contributions eligible for pick up by the employer which the uniformed force members who are Tier III members (as defined in subdivision seventy-three of such section 13-101) would otherwise be required to make on and after such starting date; and
(3) shall pick up and pay into the special fund maintained by the retirement system pursuant to subdivision a of section six hundred thirteen of the retirement and social security law, the uniformed force member contributions eligible for pick up by the employer which the uniformed force members who are Tier IV members (as defined in subdivision seventy-six of such section 13-101) would otherwise be required to make on and after such starting date.
a-1. Notwithstanding any other provision of law to the contrary, the uniformed force employer:
(1) shall, in the case of a correction member (as defined in subdivision forty of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program (as defined in paragraph six of subdivision a of section four hundred forty-five-a of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph two of subdivision d of such section four hundred forty-five-a (not including any additional member contributions due for any period prior to the first full payroll period referred to in such paragraph two of such subdivision d), and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph two would otherwise require such deductions; and
(2) shall, in the case of a member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in the twenty-year retirement program (as defined in paragraph five of subdivision a of section five hundred four-a of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph two of subdivision e of such section five hundred four-a (not including any additional member contributions due for any period prior to the first full payroll period referred to in such paragraph two of such subdivision e), and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph two would otherwise require such deductions; and
(3) shall, in the case of a sanitation member (as defined in subdivision sixty-four of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program (as defined in paragraph six of subdivision a of section four hundred forty-five-b of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph two of subdivision d of such section four hundred forty-five-b, and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph two would otherwise require such deductions; and
(4) shall, in the case of a sanitation member (as defined in subdivision sixty-four of section 13-101 of this chapter) who is a participant in the twenty-year retirement program (as defined in paragraph five of subdivision a of section six hundred four-a of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph two of subdivision e of such section six hundred four-a, and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph two would otherwise require such deductions; and
(5) shall, in the case of a correction member (as defined in subdivision forty of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program for captains and above (as defined in paragraph six of subdivision a of section four hundred forty-five-c of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph three of subdivision d of such section four hundred forty-five-c (not including any additional member contributions due for any period prior to the first full payroll period referred to in such paragraph three), and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph three would otherwise require such deductions; and
(6) shall, in the case of a member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in the twenty-year retirement program for captains and above (as defined in paragraph five of subdivision a of section five hundred four-b of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph three of subdivision e of such section five hundred four-b (not including any additional member contributions due for any period prior to the first full payroll period referred to in such paragraph three), and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph three would otherwise require such deductions; and
(7) shall, in the case of a transit authority member (as defined in subdivision fifty-nine-a of section 13-101 of this chapter) who is a participant in the twenty-five-year and age fifty-five retirement program (as defined in paragraph five of subdivision a of section six hundred four-b of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph two of subdivision e of such section six hundred four-b and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph two would otherwise require such deduction; and
(8) shall, in the case of a member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in the twenty-year retirement program (as defined in paragraph three of subdivision a of section five hundred four-d of the retirement and social security law), pick up and pay to the retirement system all additional member contributions which otherwise would be required to be deducted from such member's compensation pursuant to paragraph three of subdivision e of such section five hundred four-d (not including any additional member contributions due for any period prior to the first full payroll period referred to in such paragraph three), and shall effect such pick up on each and every payroll of such participant for each and every payroll period with respect to which such paragraph three would otherwise require such deductions.
b. An amount equal to the amount of such picked up contributions shall be deducted by the uniformed force employer from the compensation of such member (as such compensation would be in the absence of a pick up program applicable to him or her hereunder) and shall not be paid to such member. Such deduction shall be effected by means of subtraction from such member's current compensation (as so defined), or offset against future pay increases, or a combination of such methods.
c. (1) The member contributions and additional member contributions picked up pursuant to this section for any uniformed force member shall be paid by the uniformed force employer in lieu of an equal amount of the member contributions and additional member contributions otherwise required to be paid by such member under the provisions of this chapter or the retirement and social security law and shall be deemed to be and treated as employer contributions pursuant to subsection h of section four hundred fourteen of the United States internal revenue code, as amended, for the purposes, under federal law, for which such subsection h so classifies such picked up contributions. Subject to the provisions of subdivision b of this section, for all other purposes, including but not limited to:
(i) the obligation of such member to pay New York state and New York city income and/or wages or earnings taxes and the withholding of such taxes; and
(ii) the determination of the amount of such member's uniformed force member contributions eligible for pick up by the employer or additional member contributions required to be picked up pursuant to subdivision a-one of this section; and
(iii) the determination of the amount of any retirement allowance or other pension fund benefit payable to or on account of such member or any other pension fund right, benefit or privilege of such member; the amount of the member contributions and additional member contributions picked up pursuant to this section shall be deemed to be a part of the employee compensation of such member and such member's gross compensation (as it would be in the absence of a pick up program applicable to him or her hereunder) shall not be deemed to be changed by such member's participation in such program.
(2) Nothing contained in paragraph one of this subdivision c shall be construed as superseding the provisions of section four hundred thirty-one of the retirement and social security law or any similar provision of law which limits the salary base for computing retirement benefits payable by a public retirement system.
d. (1) For the purpose of determining the retirement system rights, benefits and privileges of any uniformed force member whose uniformed force member contributions eligible for pick up by the employer are picked up pursuant to this section (including the procurement of loans by any such member who is a Tier I member or Tier II member), such picked up member contributions shall be deemed to be and treated (i) as member contributions made by such member pursuant to law and (ii) as a part of such member's accumulated deductions, if he or she is a Tier I member or a Tier II member and (iii) as a part of such member's accumulated contributions under section five hundred seventeen of the retirement and social security law, if such member is a Tier III member and (iv) as a part of such member's contributions under section six hundred thirteen of such law, if such member is a Tier IV member.
(2) For the purpose of determining the retirement system rights, benefits and privileges of any correction member (as defined in subdivision forty of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program (as defined in paragraph six of subdivision a of section four hundred forty-five-a of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph one of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and two of subdivision d of such section four hundred forty-five-a.
(3) For the purpose of determining the retirement system rights, benefits and privileges of any member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in the twenty-year retirement program (as defined in paragraph five of subdivision a of section five hundred four-a of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph two of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and two of subdivision e of such section five hundred four-a.
(4) For the purpose of determining the retirement system rights, benefits and privileges of any sanitation member (as defined in subdivision sixty-four of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program (as defined in paragraph six of subdivision a of section four hundred forty-five-b of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph three of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and two of subdivision d of such section four hundred forty-five-b.
(5) For the purpose of determining the retirement system rights, benefits and privileges of any sanitation member (as defined in subdivision sixty-four of section 13-101 of this chapter) who is a participant in the twenty-year retirement program (as defined in paragraph five of subdivision a of section six hundred four-a of the retirement and social security law) the additional member contributions of such participant picked up pursuant to paragraph four of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and two of subdivision e of such section six hundred four-a.
(6) For the purpose of determining the retirement system rights, benefits and privileges of any correction member (as defined in subdivision forty of section 13-101 of this chapter) who is a participant in the twenty-year improved benefit retirement program for captains and above (as defined in paragraph six of subdivision a of section four hundred forty-five-c of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph five of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and three of subdivision d of section four hundred forty-five-c of the retirement and social security law.
(7) For the purpose of determining the retirement system rights, benefits and privileges of any member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in the twenty-year retirement program for captains and above (as defined in paragraph five of subdivision a of section five hundred four-b of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph six of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and three of subdivision e of section five hundred four-b of the retirement and social security law.
(8) For the purpose of determining the retirement system rights, benefits and privileges of any transit authority member (as defined in subdivision fifty-nine-a of section 13-101 of this chapter) who is a participant in the twenty-five-year and age fifty-five retirement program (as defined in paragraph five of subdivision a of section six hundred four-b of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph seven of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and two of subdivision e of such section six hundred four-b.
(9) Interest on contributions picked up for any uniformed force member pursuant to this section (other than additional member contributions picked up pursuant to subdivision a-one of this section) shall accrue in favor of the member and be payable by his or her public employer at the same rate, for the same time periods, in the same manner and under the same circumstances as interest would be required to accrue in favor of the member and be payable by the public employer on such contributions if they were made by such member in the absence of a pick up program applicable to such member under the provisions of this section.
(9-a) For the purpose of determining the retirement system rights, benefits and privileges of any member of the uniformed correction force (as defined in subdivision thirty-nine of section 13-101 of this chapter) who is a participant in a twenty-year retirement program (as defined in paragraph three of subdivision a of section five hundred four-d of the retirement and social security law), the additional member contributions of such participant picked up pursuant to paragraph eight of subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under paragraphs one and three of subdivision e of section five hundred four-d of the retirement and social security law.
(10) Where member contributions of any uniformed force member who is a Tier I member or Tier II member are picked up and paid into the annuity savings fund pursuant to this section, such picked up contributions shall be credited to a separate account within the individual account of such member in such fund, so that a separate record of the amount of such picked up contributions is maintained.
(11) Where member contributions of any uniformed force member who is a Tier III member are picked up and paid, pursuant to this section, into the special fund maintained by the retirement system pursuant to subdivision a of section five hundred seventeen of the retirement and social security law, and where member contributions of any uniformed force member who is a Tier IV member are picked up and paid, pursuant to this section, into the special fund maintained by the retirement system pursuant to subdivision a of section six hundred thirteen of such law, such picked up contributions shall be credited to a separate account within the individual account of such member in such fund, so that a separate record of the amount of such picked up contributions is maintained.
(12) Nothing contained in this subdivision d shall be construed as granting member contributions or additional member contributions picked up under this section any status, under federal law, other than as employer contributions, pursuant to subsection h of section four hundred fourteen of the United States internal revenue code, for the federal purposes for which such subsection h so classifies such picked up contributions.
e. No member whose member contributions or additional member contributions are required to be picked up pursuant to this section shall have any right to elect that such pick up, with accompanying deduction from the compensation of such member as prescribed by subdivision b of this section, shall not be effectuated.
f. In any case where it is provided by contract, agreement, law, or regulation (1) that a uniformed force employer shall be reimbursed in whole or in part by another government or another public entity for costs incurred by such employer in maintaining a uniformed force consisting of uniformed force members or (2) that any such cost shall be paid in whole or in part by any such other government or public entity, nothing contained in this section shall be construed as abrogating, diminishing or impairing any right of such uniformed force employer, pursuant to such contract, agreement, law or regulation, to be reimbursed in whole or in part for such costs or to require that such costs be paid in whole or in part by such other government or public entity.