Maryland State Personnel and Pensions Section 21-307

      (a)      For a permanent employee of a board of supervisors of elections who is a member of the Employees' Retirement System or the Employees' Pension System, the county where the member is employed shall:

            (1)      pay to the Board of Trustees or the Central Payroll Bureau the employer contributions otherwise required to be made by the State on behalf of the member; and

            (2)      deduct from the compensation payable to the member and pay to the Board of Trustees or the Central Payroll Bureau the required member contributions.

      (b)      (1)      For a master in chancery or a master in juvenile causes who is eligible for benefits under the Judges' Retirement System, the county where the master serves shall pay to the Judges' Retirement System a portion of the employer contributions required to be paid on behalf of the master as determined under paragraph (2) of this subsection.

            (2)      The amount payable by a county for a master under this subsection is the product of multiplying:

                  (i)      the sum of the accrued liability contribution rate and the normal contribution rate; and

                  (ii)      the difference between the master's current earnable compensation and the earnable compensation of the master as of January 1, 1989.

      (c)      For a member or retiree who transferred to the Teachers' Retirement System of the State of Maryland from the Employees' Retirement System of the City of Baltimore, the local system shall pay any excess of the amount to which the member or retiree would have been entitled under the provisions of the local system as they existed as of July 1, 1971, over the amount that is provided under this Division II.

      (d)      For an additional employee or agent of the State Racing Commission who is a member of the Employees' Pension System, the licensees of the State Racing Commission shall pay the employer contributions otherwise required to be made by the State on behalf of the member in the manner that the licensees pay the salary for an additional employee or agent under the Maryland Horse Racing Act.

      (e)      For an employee of Dorchester County who is a member of the Employees' Pension System or the Employees' Retirement System, Dorchester County shall pay the employer contributions otherwise required to be made by the State on behalf of the member.

      (f)      (1)      For a member of the State Police Retirement System, the State shall pay the cost of special death benefits under § 29-204(a)(2)(i)2 of this article, including the normal contribution rate and the accrued liability rate, up to the current contribution rate for employers for federal old age, survivors, and disability insurance.

            (2)      Except as provided in paragraph (3) of this subsection, the members shall pay the cost of the special death benefits that exceeds the current rate for federal old age, survivors, and disability insurance.

            (3)      The State shall pay the full costs of each special death benefit applicable to each member whose death arises out of or in the course of actual performance of duty.

      (g)      For an employee of the Maryland Environmental Service who is a member of the Employees' Retirement System or the Pension System for Employees, the Maryland Environmental Service shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member.

      (h)      For a court reporter for the Circuit Court for Charles County who is a member of the Employees' Retirement System or the Employees' Pension System, the County Commissioners of Charles County shall pay the employer contributions otherwise required to be made by the State on behalf of the member.

      (i)      (1)      Except as provided in subsection (j) of this section, the University System of Maryland shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate over not more than 5 years, the increase in the accrued liability by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary.

            (2)      The University System of Maryland:

                  (i)      shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and

                  (ii)      may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees.

      (j)      (1)      The Medical System, as defined in § 13-301(k) of the Education Article, shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate, over not more than 5 years, the increase in the accrued liability determined under § 21-304(d)(2) of this subtitle that is attributable to the retirement of Medical System university personnel, as defined in § 13-301(q) of the Education Article, by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary.

            (2)      The Medical System:

                  (i)      shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and

                  (ii)      may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees.

      (k)      For each employee who is subject to the contributory pension benefit under Title 23, Subtitle 2, Part II of this article, Frederick County shall pay the additional liabilities that result from the contributory pension benefit according to a schedule of amortization that is subject to the approval of the Board of Trustees.

      (l)      For each employee of a participating governmental unit that initially elects to provide its employees with the contributory pension benefit under Title 23, Subtitle 2, Part II of this article between July 1, 2002 and December 31, 2002, inclusive, the participating governmental unit shall pay the additional liabilities that result from the contributory pension benefit according to any increase in the normal cost percentage plus a schedule of amortization that is subject to the approval of the Board of Trustees.

      (m)      For each employee of the Maryland Transit Administration who is a member of the Law Enforcement Officers' Pension System, the Maryland Transit Administration shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member.