2005 Idaho Code - 72-1432 — PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS -- REMITTANCES

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 14
                          FIREMEN'S RETIREMENT FUND
    72-1432.  PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS --
REMITTANCES. Beginning October 1, 1978, it shall also be the duty of the
cities and fire districts of this state employing paid firefighters who are
establishing the right to benefits under the provisions of chapter 14, title
72, Idaho Code, and of the boards and officers having authority therein, to
cause to be remitted to the public employee retirement system board, as an
incident to and part of the current expenses of such cities and fire
districts, a sum equivalent to the total contribution rate and tax percentage
paid into the Idaho public employee retirement system and the social security
act on other public employees plus one percent (1%) thereafter of the average
paid firefighter's salary or wage in the state of Idaho or the salary or wage
of each individual firefighter, to be computed according to the classification
of each firefighter under Option I or Option II as defined  under  section
72-1434, Idaho Code, for each paid firefighter employed by said cities or fire
districts. The average paid salary or wage or individual firefighter's salary
or wage shall be measured and determined by the actual salary or wage earned
during the twelve (12) month period beginning July 1 and ending June 30
immediately preceding September 1. Sums shall be remitted no later than five
(5) days after each pay date as provided for remittances for individual
firefighters as set forth in section 72-1431, Idaho Code.