(A) (1) Subject to the provisions of division (B) of this section, the full amount of the statutorily required contribution to Public Employees Retirement System of Ohio or 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 division (B) of this section and shall be “picked up” (assumed and paid to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund) 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 Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund by each person within any of the classes established in division (B) of this section. 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 or Police and Firemen's Disability and Pension Fund directly instead of having it “picked up” by the city or of being excluded from the “pick up.”
(2) The city shall, in reporting and making remittance to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund, 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 as provided by this section shall apply to all persons in the following classes:
(1) All full-time employees of the city who are contributing members of the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund: for the purpose of this section, a “full-time employee” is a person who performs work for the city in accordance with an established scheduled working time, such schedule to be based upon no less than 40 hours per seven consecutive calendar days for 52 consecutive seven-day periods per annum. A “full-time employee” shall not include:
(a) A student whose employment will not exceed 1500 hours in any calendar year;
(b) Any new employee not a member of the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund at the time of his employment, whose employment will not exceed 20 hours per week; or
(c) A temporary or emergency employee whose employment will not exceed three calendar months.
(2) The Municipal Judge.
(C) The gross wage or salary of any person subject to the “pick up” provided by this section shall not change as a result of this “pick up”.
(D) The City Auditor is hereby directed to implement the provisions of this section to effect the “pick up” of the statutorily required contributions to the Public Employees Retirement System of Ohio or Police and Firemen's Disability and Pension Fund for those persons within the classes established in division (B) of this section so as to enable them to obtain the resulting federal and state tax defer ments.
('73 Code, § 167.02) (Ord. 9-87, passed 4-22-87)