(a) In addition to the City share, the Municipality shall pay to the PERS as a fringe benefit for each employee, the employee’s share of PERS contributions, provided that the employee is within any of the classes established in subsection (d) hereof. The employee share amount “picked up” and paid by the City shall not be included in the gross pay of the employee, and shall be in lieu of any contribution which might otherwise be made by the employee.
(Ord. 00-22. Passed 4-6-00.)
(b) No person subject to the “pick-up” shall have the option of choosing to receive the statutorily required contribution to PERS directly instead of having it “picked up” by the Municipality or of being excluded from the “pick-up”.
(c) The Municipality shall, in reporting and making remittance to PERS, report that the public employee’s contribution for each person subject to this “pick-up” has been made as provided by the statute.
(d) The “pick-up” by the Municipality provided by this section shall apply to all persons that:
Are employees of the Municipality who are or become contributing members of PERS, except that the “pick-up” shall not apply to:
(1) Union employees;
(2) Part-time, temporary or seasonal employees.
(e) The Municipality’s method of payment of salary to employees who are participants in PERS is hereby modified as described in subsection (g) hereof, in order to provide for an employer pick-up of employee contributions to PERS.
(f) The total salary for each employee subject to the pick-up shall be the salary otherwise payable under the Municipality policies. Such total salary of each employee shall be payable by the Municipality in two parts: (i) deferred salary and (ii) cash salary. An employee’s deferred salary shall be equal to that percentage of that employee’s earnable salary which is required by PERS to be paid as an employee contribution by that employee, and shall be paid by the Municipality to PERS on behalf of that employee as a pick-up in accordance with subsection (a) hereof and 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 Municipality shall compute and remit its employer contributions to PERS based upon an employee’s earnable salary. (Ord. 93-3. Passed 1-7-93.)
(g) 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 PERS for those persons reflected in subsection (e) hereof so as to enable them to obtain the result in federal and State tax deferments and other benefits. (Ord. 00-22. Passed 4-6-00.)
(h) In addition to the City share, the Municipality shall pay to the Ohio Police and Fire Pension Fund as a fringe benefit to each member of the Springboro Police Department Supervisory staff, a portion of the employee’s share of OHP&F Pension Fund contributions, provided the employee is within any of the classes established in subsection (i) hereof. The employee share amount “picked-up” and paid by the City shall not be included in the gross pay of the employee, shall be in lieu of any contribution which might otherwise be made by the employee, and shall be set at a rate of 7.45% of the mandatory contribution of 10% required under Section 742.31 of the Ohio Revised Code per Resolution R-04-85, dated December 16, 2004.
(i) The “pick-up” by the Municipality provided in this section shall apply to all Police Division persons that:
Are employees of the Municipality who are or become contributing members of OHP&F, except that the “pick-up” shall not apply to:
(1) Supervisory police personnel not approved or designated by the City Manager.
(2) Part-time, temporary, seasonal, or special assignment employees.
(Ord. 04-62. Passed 12-16-04.)