2010 Pennsylvania Code
Title 24 - EDUCATION
Chapter 83 - Membership, Contributions and Benefits
8326 - Contributions by the Commonwealth.

     § 8326.  Contributions by the Commonwealth.
        (a)  Contributions on behalf of active members.--The
     Commonwealth shall make contributions into the fund on behalf of
     all active members, including members on activated military
     service leave, in an amount equal to one-half the amount
     certified by the board as necessary to provide, together with
     the members' contributions, annuity reserves on account of
     prospective annuities as provided in this part in accordance
     with section 8328(a), (b), (c) and (e) (relating to actuarial
     cost method). In case a school employee has elected membership
     in a retirement program approved by the employer, the
     Commonwealth shall contribute to such program on account of his
     membership an amount no greater than the amount it would have
     contributed had the employee been a member of the Public School
     Employees' Retirement System.
        (b)  Contributions on behalf of annuitants.--The Commonwealth
     shall make contributions on behalf of all annuitants in an
     amount equal to one-half of the amount certified by the board as
     necessary to fund the additional liabilities for minimum and
     supplemental annuities in accordance with section 8328(d). The
     Commonwealth shall make contributions to be deposited into the
     health insurance account on behalf of all eligible annuitants in
     an amount equal to one-half of the amount certified by the board
     as necessary to fund the premium assistance program in
     accordance with section 8509 (relating to health insurance
     premium assistance program).
        (c)  Contributions after June 30, 1995.--
            (1)  The Commonwealth shall make contributions into the
        fund on behalf of all active members, including members on
        activated military service leave, for service performed after
        June 30, 1995, in the following manner:
                (i)  For members who are employees of employers that
            are school entities, no Commonwealth contributions shall
            be made.
                (ii)  For members who are employees of employers that
            are not school entities, the amount computed under
            subsection (a).
            (2)  The Commonwealth shall make contributions into the
        fund on behalf of annuitants for all amounts due to the fund
        after June 30, 1995, including, but not limited to, amounts
        due pursuant to section 8328(d) and (f), in the following
        manner:
                (i)  For members who are employees of employers who
            are school entities, no Commonwealth contributions shall
            be made.
                (ii)  For members who are employees of employers who
            are not school entities, the amount computed under
            subsection (b).
     (Aug. 5, 1991, P.L.183, No.23, eff. imd.; Apr. 29, 1994,
     P.L.159, No.29, eff. July 1, 1995)

        1994 Amendment.  Act 29 added subsec. (c). See section 18 of
     Act 29 in the appendix to this title for special provisions
     relating to applicability to 1995-1996 and succeeding school
     years.