(a) Effective March 17, 1991, the full amount of the statutorily required contributions to the Public Employees Retirement System of Ohio and the Police and Firemen's Disability and Pension Fund 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 Public Employees Retirement System of Ohio and the Police and Firemen's Disability and Pension Fund) by the Village of Valley View. This "pick up" by the Village of Valley View is, and shall be designated as, public employee contributions and shall be in lieu of contributions to the Public Employees Retirement System of Ohio and the Police and Firemen's Disability and Pension Fund by each person within any of the classes established in subsection (b) hereof. 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 and the Police and Firemen's Disability and Pension Fund directly instead of having it "picked up" by the Village of Valley View or of being excluded from the "pick up". The Village of Valley View shall, in reporting and making remittance to the Public Employees Retirement System of Ohio and the Police and Firemen's Disability and Pension Fund, report that the public employees' contribution for each person subject to this "pick up" has been made as provided by statute.
(b) The "pick up" by the Village of Valley View provided by this section shall apply to all persons who are employees of the Village of Valley View and who are contributing members of the Public Employees Retirement System of Ohio and the Police and Firemen's Disability and Pension Fund.
(c) The Village's method of payment of salary and provision of fringe benefits to employees who are participants in PERS and the Police and Firemen's Disability and Pension Fund are hereby modified as follows, in order to provide for a salary reduction pick-up of employee contributions to PERS and the Police and Firemen's Disability and Pension Fund.
(d) The total salary for each employee shall be the salary otherwise payable under Village policies. Such total salary of each employee shall be payable by the Village in two parts: (1) deferred salary; and (2) 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 and the Police and Firemen's Disability and Pension Fund, to be paid as an employee contribution by that employee, and shall be paid by the Village to PERS and the Police and Firemen's Disability and Pension Fund on behalf of that employee as a pick up and in lieu of the PERS and Police and Firemen's Disability and Pension Fund 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 and the Police and Firemen's Disability and Pension Fund based upon an employee's total annual salary.
The total combined expenditures of the Village for such employee's total salaries payable under applicable Village policies and the collective bargaining agreement with union employees (including pick up amounts), 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 employee contribution pick up shall be included in the employee's total annual salary for the purpose of computing daily rate of pay, for determining paid salary adjustments to be made due to absence, or for any similar purpose.
(f) The Clerk-Treasurer is hereby authorized and directed to implement the provisions of this section to effect the "pick up" of the statutorily required contributions to the PERS and the Police and Firemen's Disability and Pension Fund for those persons reflected in subsection (b) hereof so as to enable them to obtain the resulting Federal and State tax deferments and other benefits.
(Ord. 91-33. Passed 3-5-91.)