a. Notwithstanding any other provision of the law to the contrary, on and after the starting date for pick up, the employer responsible for pick up shall pick up and pay into the annuity savings fund the Tier I or Tier II non-uniformed-force member contributions eligible for pick up by the employer which each Tier I or Tier II non-uniformed-force member would otherwise be required to make on and after such starting date, including (1) any contributions required to be made for the purchase of credit for previous service or credit for military service by its employees pursuant to an irrevocable payroll deduction agreement under subdivision b-1 of section four hundred forty-six of the retirement and social security law on or after the effective date of subdivision one-a of section 13-108 of this chapter, and (2) any contributions required to be made for the purchase of credit for prior service or credit for military service by the employee pursuant to an irrevocable payroll deduction agreement under subdivision one-a of section 13-108 of this chapter on or after the effective date of such subdivision, provided, however, that contributions picked up for the purchase of credit for military service shall be deposited in the employer contribution account in accordance with the provisions of subdivision four of section one thousand of the retirement and social security law.
a-1. Notwithstanding any other provision of law to the contrary, the employer responsible for pick up shall, in the case of a member who is a participant in the age fifty-five improved benefit retirement program (as defined in paragraph ten of subdivision a of section four hundred forty-five-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 d of such section four hundred forty-five-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 three otherwise would require such deductions.
a-2. Notwithstanding any other provision of law to the contrary, the Triborough bridge and tunnel authority shall, in the case of a bridge and tunnel member (as defined in paragraph two of subdivision a of section four hundred forty-five-d of the retirement and social security law) who is a participant in the twenty-year/age fifty improved benefit retirement program (as defined in paragraph three of such subdivision a), 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-d (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.
a-3.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a dispatcher member (as defined in paragraph one of subdivision a of section 13-157.2 of this chapter) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph two of such subdivision a), 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 subdivision e of such section 13-157.2, 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 subdivision e would otherwise require such deductions.
* Editor's note: there are two divisions designated a-3 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-3.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of an EMT member (as defined in paragraph one of subdivision a of section 13-157.2 of this chapter) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph two of such subdivision a), 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 subdivision e of such section 13-157.2, 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 subdivision e would otherwise require such deductions.
* Editor's note: there are two divisions designated a-3 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-4.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a dispatcher member (as defined in paragraph two of subdivision a of section four hundred forty-five-e of the retirement and social security law) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of such subdivision a), 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 subdivision d of such section four hundred forty-five-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 subdivision d would otherwise require such deductions.
* Editor's note: there are two divisions designated a-4 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-4.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of an EMT member (as defined in paragraph two of subdivision a of section four hundred forty-five-e of the retirement and social security law) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of such subdivision a), 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 subdivision d of such section four hundred forty-five-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 subdivision d would otherwise require such deductions.
* Editor's note: there are two divisions designated a-4 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-5.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a deputy Sheriff Member (as defined in paragraph two of subdivision a of section four hundred forty-five-f of the retirement and social security law) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of such subdivision a), 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 subdivision d of such section 445-f, 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 subdivision d would otherwise require such deductions.
* Editor's note: there are two divisions designated a-5 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-5.* Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a special officer (including persons employed by the city of New York in the title urban park ranger or associate urban park ranger), parking control specialist, school safety agent, campus peace officer or taxi and limousine inspector member who is a participant in the twenty-five year improved benefit retirement program 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 subdivision e of section 13-157.3 of this chapter, 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 subdivision e would otherwise require such deductions.
* Editor's note: there are two divisions designated a-5 in this section; see 2000 N.Y. Laws Chapters 576 and 577.
a-6. Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a special officer (including persons employed by the city of New York in the title urban park ranger or associate urban park ranger), parking control specialist, school safety agent, campus peace officer or taxi and limousine inspector member who is a participant in the twenty-five year improved benefit retirement program 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 subdivision d of section four hundred forty-five-f of the retirement and social security law, 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 subdivision d would otherwise require such deductions.
a-7. Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of an automotive member (as defined in paragraph two of subdivision a of section four hundred forty-five-g of the retirement and social security law) who is a participant in the twenty-five year/age fifty improved benefit retirement program (as defined in paragraph three of such subdivision a), 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 subdivision d of such section four hundred forty-five-g, 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 subdivision d would otherwise require such deductions.
a-8. Notwithstanding any other provision of law to the contrary, on or after the starting date for pick up, the employer responsible for pick up shall, in the case of a police communications member (as defined in paragraph two of subdivision a of section four hundred forty-five-h of the retirement and social security law) who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of such subdivision a), 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 subdivision d of such section four hundred forty-five-h, 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 subdivision d would otherwise require such deductions.
b. An amount equal to the amount of such picked up contributions shall be deducted by the employer responsible for pick up 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 Tier I or Tier II non-uniformed-force member shall be paid by the employer responsible for pick up 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 Tier I or Tier II nonuniformed-force member contributions eligible for pick up by the employer or additional member contributions required to be picked up pursuant to subdivision a-one, subdivision a-two, subdivision a-three, subdivision a-four, subdivision a-five, subdivision a-six, subdivision a-seven or subdivision a-eight of this section; and
(iii) the determination of the amount of any retirement allowance or other retirement system benefit payable to or on account of such member or any other retirement system 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 Tier I or Tier II non-uniformed-force member whose contributions eligible for pick up by the employer are picked up pursuant to this section (including the procurement of loans by any such 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.
(2) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the age fifty-five improved benefit retirement program (as defined in paragraph ten of subdivision a of section four hundred forty-five-d of the retirement and social security law), the additional member contributions of such participant picked up pursuant to subdivision a-one of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-d.
(2-a) For the the purpose of determining the retirement system rights, benefits, and privileges of any bridge and tunnel member (as defined in paragraph two of subdivision a of section four hundred forty-five-d of the retirement and social security law) who is a participant in the twenty-year/age fifty improved benefit retirement program (as defined in paragraph three of such subdivision a), the additional member contributions of such participant picked up pursuant to subdivision a-two of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-d.
(2-b) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year retirement program (as defined in paragraph two of subdivision a of section 13-157.2 of this chapter), the additional member contributions of such participant picked up pursuant to subdivision a-three of this section shall be deemed to be and treated as a part of such member's additional contributions under subdivision e of such section 13-157.2.
(2-c) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of subdivision a of section four hundred forty-five-e of the retirement and social security law), the additional member contributions of such participant picked up pursuant to subdivision a-four of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-e.
(2-d)* For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of subdivision a of section four hundred forty-five-f of the retirement and social security law), the additional member contributions of such participant picked up pursuant to subdivision a-five of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-f.
* Editor's note: there are two divisions designated d.(2-d) in this section; see 2001 N.Y. Laws Chapters 559 and 582.
(2-d)* For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year retirement program, as defined in paragraph six of subdivision a of section 13-157.3 of this chapter, the additional member contributions of such participant picked up pursuant to subdivision a-three of this section shall be deemed to be and treated as a part of such member's additional contributions under subdivision e of such section 13-157.3.
* Editor's note: there are two divisions designated d.(2-d) in this section; see 2001 N.Y. Laws Chapters 559 and 582.
(2-e) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year improved benefit retirement program as defined in paragraph seven of subdivision a of section four hundred forty-five-f of the retirement and social security law, the additional member contributions of such participant picked up pursuant to subdivision a-four of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-f.
(2-f) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year/age fifty improved benefit retirement program (as defined in paragraph three of subdivision a of section four hundred forty-five-g of the retirement and social security law), the additional member contributions of such participant picked up pursuant to subdivision a-seven of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-g.
(2-g) For the purpose of determining the retirement system rights, benefits and privileges of any member who is a participant in the twenty-five year improved benefit retirement program (as defined in paragraph three of subdivision a of section four hundred forty-five-h of the retirement and social security law), the additional member contributions of such participant picked up pursuant to subdivision a-eight of this section shall be deemed to be and treated as a part of such member's additional member contributions under subdivision d of such section four hundred forty-five-h.
(3) Interest on contributions picked up for any Tier I or Tier II non-uniformed-force member pursuant to this section (other than additional member contributions picked up pursuant to subdivision a-one, subdivision a-two, subdivision a-three, subdivision a-four, subdivision a-five, subdivision a-six, subdivision a-seven or subdivision a-eight of this section) shall accrue in favor of the member and be payable to the retirement system 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 to the retirement system 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.
(4) Member contributions of any Tier I or Tier II non-uniformed-force member which are picked up and paid into the annuity savings fund pursuant to this section 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.
(5) 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.