There is a newer version of the New York Consolidated Laws
2006 New York Code - Pick Up Of Uniformed Force Member Contributions By Uniformed Force Employer.
* § 13-125.1 Pick up of uniformed force member contributions by
uniformed force employer. a. Notwithstanding any other provision of the
law to the contrary, on and after the starting date for pick up, the
uniformed force employer:
(1) shall pick up and pay into the annuity savings fund the uniformed
force member contributions eligible for pick up by the employer which
the uniformed force members who are Tier I members (as defined in
subdivision seventy-one of section 13-101 of this chapter) or Tier II
members (as defined in subdivision seventy-two of such section 13-101)
would otherwise be required to make on and after such starting date; and
(2) shall pick up and pay into the special fund maintained by the
retirement system pursuant to subdivision a of section five hundred
seventeen of the retirement and social security law, the uniformed force
member contributions eligible for pick up by the employer which the
uniformed force members who are Tier III members (as defined in
subdivision seventy-three of such section 13-101) would otherwise be
required to make on and after such starting date; and
(3) shall pick up and pay into the special fund maintained by the
retirement system pursuant to subdivision a of section six hundred
thirteen of the retirement and social security law, the uniformed force
member contributions eligible for pick up by the employer which the
uniformed force members who are Tier IV members (as defined in
subdivision seventy-six of such section 13-101) would otherwise be
required to make on and after such starting date.
a-1. Notwithstanding any other provision of law to the contrary, the
uniformed force employer:
(1) shall, in the case of a correction member (as defined in
subdivision forty of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program (as
defined in paragraph six of subdivision a of section four hundred
forty-five-a of the retirement and social security law), pick up and pay
to the retirement system all additional member contributions which
otherwise would be required to be deducted from such member's
compensation pursuant to paragraph two of subdivision d of such section
four hundred forty-five-a (not including any additional member
contributions due for any period prior to the first full payroll period
referred to in such paragraph two of such subdivision d), and shall
effect such pick up on each and every payroll of such participant for
each and every payroll period with respect to which such paragraph two
would otherwise require such deductions; and
(2) shall, in the case of a member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in the twenty-year retirement program (as
defined in paragraph five of subdivision a of section five hundred
four-a of the retirement and social security law), pick up and pay to
the retirement system all additional member contributions which
otherwise would be required to be deducted from such member's
compensation pursuant to paragraph two of subdivision e of such section
five hundred four-a (not including any additional member contributions
due for any period prior to the first full payroll period referred to in
such paragraph two of such subdivision e), and shall effect such pick up
on each and every payroll of such participant for each and every payroll
period with respect to which such paragraph two would otherwise require
such deductions; and
(3) shall, in the case of a sanitation member (as defined in
subdivision sixty-four of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program (as
defined in paragraph six of subdivision a of section four hundred
forty-five-b of the retirement and social security law), pick up and pay
to the retirement system all additional member contributions which
otherwise would be required to be deducted from such member's
compensation pursuant to paragraph two of subdivision d of such section
four hundred forty-five-b, and shall effect such pick up on each and
every payroll of such participant for each and every payroll period with
respect to which such paragraph two would otherwise require such
deductions; and
(4) shall, in the case of a sanitation member (as defined in
subdivision sixty-four of section 13-101 of this chapter) who is a
participant in the twenty-year retirement program (as defined in
paragraph five of subdivision a of section six hundred four-a of the
retirement and social security law), pick up and pay to the retirement
system all additional member contributions which otherwise would be
required to be deducted from such member's compensation pursuant to
paragraph two of subdivision e of such section six hundred four-a, and
shall effect such pick up on each and every payroll of such participant
for each and every payroll period with respect to which such paragraph
two would otherwise require such deductions; and
(5) shall, in the case of a correction member (as defined in
subdivision forty of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program for
captains and above (as defined in paragraph six of subdivision a of
section four hundred forty-five-c of the retirement and social security
law), pick up and pay to the retirement system all additional member
contributions which otherwise would be required to be deducted from such
member's compensation pursuant to paragraph three of subdivision d of
such section four hundred forty-five-c (not including any additional
member contributions due for any period prior to the first full payroll
period referred to in such paragraph three), and shall effect such pick
up on each and every payroll of such participant for each and every
payroll period with respect to which such paragraph three would
otherwise require such deductions; and
(6) shall, in the case of a member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in the twenty-year retirement program for
captains and above (as defined in paragraph five of subdivision a of
section five hundred four-b of the retirement and social security law),
pick up and pay to the retirement system all additional member
contributions which otherwise would be required to be deducted from such
member's compensation pursuant to paragraph three of subdivision e of
such section five hundred four-b (not including any additional member
contributions due for any period prior to the first full payroll period
referred to in such paragraph three), and shall effect such pick up on
each and every payroll of such participant for each and every payroll
period with respect to which such paragraph three would otherwise
require such deductions; and
(7) shall, in the case of a transit authority member (as defined in
subdivision fifty-nine-a of section 13-101 of this chapter) who is a
participant in the twenty-five-year and age fifty-five retirement
program (as defined in paragraph five of subdivision a of section six
hundred four-b of the retirement and social security law), pick up and
pay to the retirement system all additional member contributions which
otherwise would be required to be deducted from such member's
compensation pursuant to paragraph two of subdivision e of such section
six hundred four-b and shall effect such pick up on each and every
payroll of such participant for each and every payroll period with
respect to which such paragraph two would otherwise require such
deduction; and
(8) shall, in the case of a member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in the twenty-year retirement program (as
defined in paragraph three of subdivision a of section five hundred
four-d of the retirement and social security law), pick up and pay to
the retirement system all additional member contributions which
otherwise would be required to be deducted from such member's
compensation pursuant to paragraph three of subdivision e of such
section five hundred four-d (not including any additional member
contributions due for any period prior to the first full payroll period
referred to in such paragraph three), and shall effect such pick up on
each and every payroll of such participant for each and every payroll
period with respect to which such paragraph three would otherwise
require such deductions.
b. An amount equal to the amount of such picked up contributions shall
be deducted by the uniformed force employer from the compensation of
such member (as such compensation would be in the absence of a pick up
program applicable to him or her hereunder) and shall not be paid to
such member. Such deduction shall be effected by means of subtraction
from such member's current compensation (as so defined), or offset
against future pay increases, or a combination of such methods.
c. (1) The member contributions and additional member contributions
picked up pursuant to this section for any uniformed force member shall
be paid by the uniformed force employer in lieu of an equal amount of
the member contributions and additional member contributions otherwise
required to be paid by such member under the provisions of this chapter
or the retirement and social security law and shall be deemed to be and
treated as employer contributions pursuant to subsection h of section
four hundred fourteen of the United States internal revenue code, as
amended, for the purposes, under federal law, for which such subsection
h so classifies such picked up contributions. Subject to the provisions
of subdivision b of this section, for all other purposes, including but
not limited to:
(i) the obligation of such member to pay New York state and New York
city income and/or wages or earnings taxes and the withholding of such
taxes; and
(ii) the determination of the amount of such member's uniformed force
member contributions eligible for pick up by the employer or additional
member contributions required to be picked up pursuant to subdivision
a-one of this section; and
(iii) the determination of the amount of any retirement allowance or
other pension fund benefit payable to or on account of such member or
any other pension fund right, benefit or privilege of such member; the
amount of the member contributions and additional member contributions
picked up pursuant to this section shall be deemed to be a part of the
employee compensation of such member and such member's gross
compensation (as it would be in the absence of a pick up program
applicable to him or her hereunder) shall not be deemed to be changed by
such member's participation in such program.
(2) Nothing contained in paragraph one of this subdivision c shall be
construed as superseding the provisions of section four hundred
thirty-one of the retirement and social security law or any similar
provision of law which limits the salary base for computing retirement
benefits payable by a public retirement system.
d. (1) For the purpose of determining the retirement system rights,
benefits and privileges of any uniformed force member whose uniformed
force member contributions eligible for pick up by the employer are
picked up pursuant to this section (including the procurement of loans
by any such member who is a Tier I member or Tier II member), such
picked up member contributions shall be deemed to be and treated (i) as
member contributions made by such member pursuant to law and (ii) as a
part of such member's accumulated deductions, if he or she is a Tier I
member or a Tier II member and (iii) as a part of such member's
accumulated contributions under section five hundred seventeen of the
retirement and social security law, if such member is a Tier III member
and (iv) as a part of such member's contributions under section six
hundred thirteen of such law, if such member is a Tier IV member.
(2) For the purpose of determining the retirement system rights,
benefits and privileges of any correction member (as defined in
subdivision forty of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program (as
defined in paragraph six of subdivision a of section four hundred
forty-five-a of the retirement and social security law), the additional
member contributions of such participant picked up pursuant to paragraph
one of subdivision a-one of this section shall be deemed to be and
treated as a part of such member's additional member contributions under
paragraphs one and two of subdivision d of such section four hundred
forty-five-a.
(3) For the purpose of determining the retirement system rights,
benefits and privileges of any member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in the twenty-year retirement program (as
defined in paragraph five of subdivision a of section five hundred
four-a of the retirement and social security law), the additional member
contributions of such participant picked up pursuant to paragraph two of
subdivision a-one of this section shall be deemed to be and treated as a
part of such member's additional member contributions under paragraphs
one and two of subdivision e of such section five hundred four-a.
(4) For the purpose of determining the retirement system rights,
benefits and privileges of any sanitation member (as defined in
subdivision sixty-four of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program (as
defined in paragraph six of subdivision a of section four hundred
forty-five-b of the retirement and social security law), the additional
member contributions of such participant picked up pursuant to paragraph
three of subdivision a-one of this section shall be deemed to be and
treated as a part of such member's additional member contributions under
paragraphs one and two of subdivision d of such section four hundred
forty-five-b.
(5) For the purpose of determining the retirement system rights,
benefits and privileges of any sanitation member (as defined in
subdivision sixty-four of section 13-101 of this chapter) who is a
participant in the twenty-year retirement program (as defined in
paragraph five of subdivision a of section six hundred four-a of the
retirement and social security law) the additional member contributions
of such participant picked up pursuant to paragraph four of subdivision
a-one of this section shall be deemed to be and treated as a part of
such member's additional member contributions under paragraphs one and
two of subdivision e of such section six hundred four-a.
(6) For the purpose of determining the retirement system rights,
benefits and privileges of any correction member (as defined in
subdivision forty of section 13-101 of this chapter) who is a
participant in the twenty-year improved benefit retirement program for
captains and above (as defined in paragraph six of subdivision a of
section four hundred forty-five-c of the retirement and social security
law), the additional member contributions of such participant picked up
pursuant to paragraph five of subdivision a-one of this section shall be
deemed to be and treated as a part of such member's additional member
contributions under paragraphs one and three of subdivision d of section
four hundred forty-five-c of the retirement and social security law.
(7) For the purpose of determining the retirement system rights,
benefits and privileges of any member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in the twenty-year retirement program for
captains and above (as defined in paragraph five of subdivision a of
section five hundred four-b of the retirement and social security law),
the additional member contributions of such participant picked up
pursuant to paragraph six of subdivision a-one of this section shall be
deemed to be and treated as a part of such member's additional member
contributions under paragraphs one and three of subdivision e of section
five hundred four-b of the retirement and social security law.
(8) For the purpose of determining the retirement system rights,
benefits and privileges of any transit authority member (as defined in
subdivision fifty-nine-a of section 13-101 of this chapter) who is a
participant in the twenty-five-year and age fifty-five retirement
program (as defined in paragraph five of subdivision a of section six
hundred four-b of the retirement and social security law), the
additional member contributions of such participant picked up pursuant
to paragraph seven of subdivision a-one of this section shall be deemed
to be and treated as a part of such member's additional member
contributions under paragraphs one and two of subdivision e of such
section six hundred four-b.
(9) Interest on contributions picked up for any uniformed force member
pursuant to this section (other than additional member contributions
picked up pursuant to subdivision a-one of this section) shall accrue in
favor of the member and be payable by his or her public employer at the
same rate, for the same time periods, in the same manner and under the
same circumstances as interest would be required to accrue in favor of
the member and be payable by the public employer on such contributions
if they were made by such member in the absence of a pick up program
applicable to such member under the provisions of this section.
(9-a) For the purpose of determining the retirement system rights,
benefits and privileges of any member of the uniformed correction force
(as defined in subdivision thirty-nine of section 13-101 of this
chapter) who is a participant in a twenty-year retirement program (as
defined in paragraph three of subdivision a of section five hundred
four-d of the retirement and social security law), the additional member
contributions of such participant picked up pursuant to paragraph eight
of subdivision a-one of this section shall be deemed to be and treated
as a part of such member's additional member contributions under
paragraphs one and three of subdivision e of section five hundred four-d
of the retirement and social security law.
(10) Where member contributions of any uniformed force member who is a
Tier I member or Tier II member are picked up and paid into the annuity
savings fund pursuant to this section, such picked up contributions
shall be credited to a separate account within the individual account of
such member in such fund, so that a separate record of the amount of
such picked up contributions is maintained.
(11) Where member contributions of any uniformed force member who is a
Tier III member are picked up and paid, pursuant to this section, into
the special fund maintained by the retirement system pursuant to
subdivision a of section five hundred seventeen of the retirement and
social security law, and where member contributions of any uniformed
force member who is a Tier IV member are picked up and paid, pursuant to
this section, into the special fund maintained by the retirement system
pursuant to subdivision a of section six hundred thirteen of such law,
such picked up contributions shall be credited to a separate account
within the individual account of such member in such fund, so that a
separate record of the amount of such picked up contributions is
maintained.
(12) Nothing contained in this subdivision d shall be construed as
granting member contributions or additional member contributions picked
up under this section any status, under federal law, other than as
employer contributions, pursuant to subsection h of section four hundred
fourteen of the United States internal revenue code, for the federal
purposes for which such subsection h so classifies such picked up
contributions.
e. No member whose member contributions or additional member
contributions are required to be picked up pursuant to this section
shall have any right to elect that such pick up, with accompanying
deduction from the compensation of such member as prescribed by
subdivision b of this section, shall not be effectuated.
f. In any case where it is provided by contract, agreement, law, or
regulation (1) that a uniformed force employer shall be reimbursed in
whole or in part by another government or another public entity for
costs incurred by such employer in maintaining a uniformed force
consisting of uniformed force members or (2) that any such cost shall be
paid in whole or in part by any such other government or public entity,
nothing contained in this section shall be construed as abrogating,
diminishing or impairing any right of such uniformed force employer,
pursuant to such contract, agreement, law or regulation, to be
reimbursed in whole or in part for such costs or to require that such
costs be paid in whole or in part by such other government or public
entity.
* NB Expires per ch. 114/89 § 16
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