163.46 DEFERRAL OF INCOME AND TAXATION, PERS.

   The City agrees to "pick up" the statutorily required contribution to the Public Employee Retirement System that the individual officer or employee, excluding the Deputy Bailiff-Security Officers (Position No. 3400 and Deputy Bailiff-Security Coordinator (Position No. 3401) in the Municipal Court, in the various departments of the City not included in the bargaining unit, therefore, designated as management, has been paying pursuant to present Federal and State laws, resulting in a deferral of Federal and State income taxes on a portion of their wages. The City shall withhold the full amount of the statutorily required contribution from the gross pay of each person within the bargaining unit and shall pay to the Public Employee Retirement System in Columbus, Ohio, the individual employee contributions. No employee, above described, shall have the option of choosing to receive the statutorily required contribution directly instead of having it "picked up" by the City.

   The City shall, in reporting and making remittance to the Public Employee Retirement System, report that the above described employee's contribution has been made as provided by

statute.

   The gross wage or salary of the above-described employee, subject to the "pick up" provided by this Section shall not change as a result of this "pick up."

   The City shall implement this provision as soon as practicable.

(Ord. 11-184. Passed 6-1-11.)