(a) Effective with the payroll beginning on October 1, 1994, the full amount of the statutorily required contributions to the Public Employees Retirement System of Ohio (PERS) and the Police and Fire Pension shall be withheld from the gross pay of each person within any of the classes established in subsection (b) hereof and shall be "picked up" (assumed and paid to the PERS) by the City. This pick-up by the City is, and shall be designated as, public employee contributions and shall be in lieu of contributions to the PERS and the Police and Fire Pension by each person within any of the classes established in subsection (b) hereof. No person subject to the “pick-up” shall have the option of choosing to receive the statutorily required contribution to the PERS and the Police and Fire Pension directly instead of having it "picked-up" by the City, or of being excluded from the "pick-up". The City shall, in reporting and making remittance to the PERS and the Police and Fire Pension, 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 City provided by this section shall apply to all persons who fall into the following classifications:
Employees of the City who are members of the Ohio Patrolman's Benevolent Association.
Employees of the City who are hourly and are not unionized, except full-time firefighter/drivers.
Employees of the City who are in administrative positions paid by annual salary, except the Fire Chief and Assistant Fire Chief .
Employees of the City who are members of IBEW Local 39 (International Brotherhood of Electrical Workers)
(c) The City’s method of payment of salary to employees who are participants in PERS and the Police and Fire Pension is hereby modified as follows, in order to provide for a salary reduction "pick-up" of an employee's contribution to PERS and the Police end Fire Pension.
The total salary for each employee shall be the salary otherwise payable under the City policies. Such total salary for each employee shall be payable by the City in two parts; (1) deferred salary, and (2) cash salary. An employee's deferred salary shall be equal to that percentage of the employee's total salary which is required from time to time by PERS and the Police and Fire Pension to be paid as an employee contribution by that employee, and shall be paid by the City to PERS and the Police and Fire Pension on behalf of that employee as a "pick-up" and in lieu of the PERS and the Police and Fire Pension 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 City shall compute and remit its employer contributions to PERS based upon an employee's total salary. The total combined expenditures of the City for such employees’ total salaries payable under applicable City policies and the "pick-up" provision 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 Finance Director is hereby authorized and directed to implement the provisions of this section to institute the "pick-up" of the statutorily required contributions to the PERS and the Police and Fire Pension for those persons referred to in subsection (b) hereof so as to enable them to obtain the result in Federal and State tax deferments and other benefits.
(Ord. 03-74 AC. Passed 10-6-03.)