2013 New York Consolidated Laws
RSS - Retirement & Social Security
Article 15 - (600 - 617) COORDINATED RETIREMENT PLAN
613 - Member contributions.

 
    §  613.  Member contributions. a.   1. Except as provided by paragraph
  two of this subdivision,  members  shall  contribute  three  percent  of
  annual  wages  to  the  retirement system in which they have membership,
  except that beginning April first, two thousand thirteen for members who
  first become members of a public retirement system of the  state  on  or
  after  April  first,  two  thousand  twelve, the rate at which each such
  member shall contribute in any current plan year (April first  to  March
  thirty-first)  shall  be  determined  by  reference to the wages of such
  member in the second plan  year  (April  first  to  March  thirty-first)
  preceding such current plan year as follows:
    (i)  members  with  wages  of forty-five thousand dollars per annum or
  less shall contribute three per centum of annual wages;
    (ii) members with wages greater than forty-five  thousand  per  annum,
  but  not  more than fifty-five thousand per annum shall contribute three
  and one-half per centum of annual wages;
    (iii) members with wages greater than fifty-five thousand  per  annum,
  but  not more than seventy-five thousand per annum shall contribute four
  and one-half per centum of annual wages;
    (iv) members with wages greater than seventy-five thousand  per  annum
  but  not  more than one hundred thousand per annum shall contribute five
  and three-quarters per centum of annual wages; and
    (v) members with wages greater than one  hundred  thousand  per  annum
  shall contribute six per centum of annual wages.
    Notwithstanding  the  foregoing,  during  each of the first three plan
  years (April first to March  thirty-first)  in  which  such  member  has
  established  membership in a public retirement system of the state, such
  member shall contribute a percentage of annual wages in accordance  with
  the  preceding schedule based upon a projection of annual wages provided
  by the employer.
    The head of each retirement system shall promulgate  such  regulations
  as  may  be  necessary  and appropriate with respect to the deduction of
  such contribution from members' wages and for  the  maintenance  of  any
  special fund or funds with respect to amounts so contributed.
    2.  A  member of the New York city employees' retirement system who is
  eligible to be a participant in the twenty-five-year and age  fifty-five
  retirement  program,  as  defined  by paragraph five of subdivision a of
  section six hundred four-b of this article shall contribute two  percent
  of  annual  wages  to  such system effective on the starting date of the
  elimination  of  additional  member  contributions,  as  defined  in  an
  election  made pursuant to paragraph ten of subdivision e of section six
  hundred four-b of this article, except that beginning April  first,  two
  thousand  thirteen  for members who first become members of the New York
  city employees' retirement system on or after April first, two  thousand
  twelve,  the  rate  at  which  each  such member shall contribute in any
  current  plan  year  (April  first  to  March  thirty-first)  shall   be
  determined  by  reference to the wages of such member in the second plan
  year (April first to March thirty-first)  preceding  such  current  plan
  year as follows:
    (i)  members  with  wages  of forty-five thousand dollars per annum or
  less shall contribute three per centum of annual wages;
    (ii) members with wages greater than forty-five  thousand  per  annum,
  but  not  more than fifty-five thousand per annum shall contribute three
  and one-half per centum of annual wages;
    (iii) members with wages greater than fifty-five thousand  per  annum,
  but  not more than seventy-five thousand per annum shall contribute four
  and one-half per centum of annual wages;

    (iv) members with wages greater than seventy-five thousand  per  annum
  but  not  more than one hundred thousand per annum shall contribute five
  and three-quarters per centum of annual wages; and
    (v)  members  with  wages  greater than one hundred thousand per annum
  shall contribute six per centum of annual wages.
    Notwithstanding the foregoing, during each of  the  first  three  plan
  years  (April  first  to  March  thirty-first)  in which such member has
  established membership  in  the  New  York  city  employees'  retirement
  system,  such  member  shall  contribute a percentage of annual wages in
  accordance with the preceding schedule based upon a projection of annual
  wages provided by the employer.
    b. Notwithstanding any other provision of law except  as  provided  in
  section  six  hundred  thirteen-b of this article, except as provided in
  section six hundred thirteen-a of this article, a member  shall  not  be
  permitted  to  borrow any portion of the contributions which are subject
  to this section.
    c. Notwithstanding any other provision  of  law  to  the  contrary,  a
  person  whose  membership  in  a public retirement system has terminated
  other than as a result of transfer, retirement or death, or a member  of
  a  public  retirement  system  who is not vested and not entitled to any
  other benefit from such system under this article, and who no longer  is
  employed by a participating employer of such public retirement system in
  a  position  upon which his or her membership is based, may withdraw his
  or her member contributions by filing a written demand for withdrawal of
  contributions  and  membership  pursuant  to   rules   and   regulations
  promulgated  by  the  public  retirement  system of which he or she is a
  member.  Upon  the  death  of  a  person  whose  membership   previously
  terminated  due to lack of credited service and who did not withdraw his
  or her member contributions, or upon the death of a member,  provided  a
  death  benefit  pursuant to section six hundred seven of this article is
  not paid, the member contributions of such person shall be  refunded  to
  such person as he or she shall have nominated to receive a death benefit
  by   written  designation  duly  executed  and  filed  with  the  public
  retirement system or, in the absence of such designation, to his or  her
  estate.  For purposes of such refunds, interest shall be credited at the
  rate of five percent per  annum  compounded  annually  to  the  date  of
  termination of membership. Provided, however, if a death benefit is paid
  pursuant  to  section  six  hundred  seven of this article, such benefit
  shall be in lieu of the refund of such contributions  pursuant  to  this
  subdivision,  however, in no event shall such death benefit be less than
  the amount payable pursuant to  this  subdivision.  Notwithstanding  the
  above, or any other provision of law to the contrary, a member may, upon
  separation  from  service  of  the  state  or  a participating employer,
  withdraw his or her member  contributions  pursuant  to  the  applicable
  provision  of  law  until  such  date as such individual has accrued ten
  years of credited service in such system.  However,  the  withdrawal  of
  contributions  pursuant to this section by an individual who has accrued
  at least five years of creditable service shall  terminate  his  or  her
  membership  and  all rights in such retirement system in the same manner
  as withdrawal of contributions would  terminate  the  membership  of  an
  individual  who  has not attained vested status. Nothing in this section
  shall be construed as permitting an individual who has accrued at  least
  ten   years  of  credit  in  a  retirement  system  to  withdraw  member
  contributions.
    ** d.* 1.  Notwithstanding  any   other   provision   of   law,   each
  participating  employer  shall pick up the member contributions required
  on and after the effective date of this subdivision  to  be  made  under
  this  section  by its employees, or required to be made for the purchase

  of  credit  for  previous  service  by  its  employees  pursuant  to  an
  irrevocable payroll deduction agreement under subdivision b-1 of section
  six hundred nine of this article, and shall do so by reducing the salary
  of  each  of  its employees to which this section, or subdivision b-1 of
  section six hundred nine of this article, is applicable by  that  amount
  which  each  such employee is required to contribute under this section,
  or subdivision b-1 of section six hundred  nine  of  this  article.  The
  contributions  so picked up shall be paid by each participating employer
  in lieu of the member contributions to be paid by  its  employees  under
  this  section,  or  subdivision  b-1 of section six hundred nine of this
  article, and shall be treated as employer contributions  in  determining
  income tax treatment under section 414(h) of the Internal Revenue Code.
    * NB  Effective until notice of ruling by Internal Revenue Service per
  ch. 627/2007 §22
    * 1. Notwithstanding any other provision of  law,  each  participating
  employer  shall  pick  up the member contributions required on and after
  the effective date of this subdivision to be made under this section  by
  its  employees,  or  required  to be made for the purchase of credit for
  previous service or military service by its  employees  pursuant  to  an
  irrevocable payroll deduction agreement under subdivision b-1 of section
  six hundred nine of this article, and shall do so by reducing the salary
  of  each  of  its employees to which this section, or subdivision b-1 of
  section six hundred nine of this article, is applicable by  that  amount
  which  each  such employee is required to contribute under this section,
  or subdivision b-1 of section six hundred  nine  of  this  article.  The
  contributions  so picked up shall be paid by each participating employer
  in lieu of the member contributions to be paid by  its  employees  under
  this  section,  or  subdivision  b-1 of section six hundred nine of this
  article, and shall be treated as employer contributions  in  determining
  income tax treatment under section 414(h) of the Internal Revenue Code.
    * NB  Takes  effect  upon notice of ruling by Internal Revenue Service
  per ch. 627/2007 §22
    2. Each participating  employer  of  any  employee  (subject  to  this
  article)  who,  in  lieu  of  joining  a public retirement system of the
  state, elected an optional retirement program to which  their  employers
  are   thereby  required  to  contribute,  shall  pick  up  the  employee
  contributions thereto which  would  otherwise  be  mandatory  under  the
  provisions  of  state law and shall do so by reducing the salary of such
  employee by the  amount  of  employee  contributions  to  such  optional
  retirement   program  which  would  otherwise  be  mandatory  under  the
  provisions of state law. The contributions so picked up shall be paid by
  each participating employer in lieu of the member  contributions  to  be
  paid  by its employees and shall be treated as employer contributions in
  determining income tax treatment under section 414 (h) of  the  internal
  revenue code.
    3.  With  the  exception of federal income tax treatment, the employee
  contributions picked up or paid pursuant to paragraph one or two of this
  subdivision and the additional member contributions picked  up  pursuant
  to  paragraph  five  of  this  subdivision shall for all other purposes,
  including  computation  of  retirement  benefits  and  contributions  by
  employers and employees, be deemed employee salary. Nothing contained in
  this  subdivision  shall  be  construed as superseding the provisions of
  section four hundred thirty-one of this chapter or any similar provision
  of law which limits the salary base for  computing  retirement  benefits
  payable by a public retirement system.
    4. The provisions of this subdivision d shall not apply to a member of
  the  New  York  city employees' retirement system who is a member of the
  uniformed correction force or of the uniformed force of  the  department

  of  sanitation,  as defined in subdivisions thirty-nine and sixty-two of
  section 13-101 of the administrative code of the city of New York.
    * 5.  (i)  Notwithstanding any other provision of law to the contrary,
  each participating employer:
    (a) shall, in the case of  a  member  who  is  a  participant  in  the
  twenty-five-year  early  retirement program (as defined in paragraph ten
  of subdivision a of section six hundred four-c of this article), pick up
  and pay to the retirement system of which such participant is  a  member
  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 six hundred four-c; and
    (b) shall, in the case of a member who is a  participant  in  the  age
  fifty-seven  retirement  program  (as  defined  in  paragraph  three  of
  subdivision b of section six hundred four-d of this  article),  pick  up
  and  pay  to the retirement system of which such participant is a member
  all additional member contributions which otherwise would be required to
  be deducted from such member's compensation pursuant to paragraph  three
  of subdivision f of such section six hundred four-d.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  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.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to
  be  paid by such member under the applicable provisions of subdivision d
  of section six hundred four-c  of  this  article  or  subdivision  f  of
  section  six  hundred  four-d of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414(h) of  the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision d of section six hundred four-c  of
  this  article  or  subdivision  f  of section six hundred four-d of this
  article.
    * NB There are 2 par 5's
    * 5. The Triborough bridge and tunnel authority shall, in the case  of
  a bridge and tunnel member (as defined in paragraph one of subdivision a
  of  this  section)  who  is  a  participant in the twenty-year/age fifty
  retirement program (as defined in paragraph four  of  subdivision  a  of
  section  six  hundred  four-c  of  this article), 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-c  (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.
    * NB There are 2 par 5's
    6. For the  purpose  of  determining  the  retirement  system  rights,
  benefits  and  privileges of any bridge and tunnel member (as defined in
  paragraph one of subdivision a of this section) who is a participant  in

  the  twenty-year/age  fifty  retirement program (as defined in paragraph
  four of subdivision a of section six hundred four-c  of  this  article),
  the  additional  member  contributions  of  such  participant  picked up
  pursuant to paragraph five of this subdivision 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-c.
    * 7. (i) The city of New York shall,  in  the  case  of  a  dispatcher
  member  (as  defined  in  paragraph  one of subdivision a of section six
  hundred four-e of this article) who is a participant in the  twenty-five
  year  retirement  program (as defined in paragraph four of subdivision a
  of such section six hundred four-e), pick up and pay to  the  retirement
  system  of  which  such  participant  is  a member all additional member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to paragraphs one and two of  subdivision
  e  of  such  section  six  hundred  four-e (not including any additional
  member contributions due for any period prior to the first full  payroll
  period  referred  to in such paragraph three 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
  three would otherwise require such deductions.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such 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.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e
  of section six hundred four-e of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision e of section six hundred four-e of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary. Nothing contained in this subdivision shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the  salary  base  for computing retirement benefits payable by a public
  retirement system.
    * There are 2 par 7's
    * 7. (i) The city of New York shall, in the case of an EMT member  (as
  defined  in paragraph one of subdivision a of section six hundred four-e
  of this article) who is a participant in the twenty-five year retirement
  program (as defined in paragraph four of subdivision a of  such  section
  six  hundred  four-e), pick up and pay to the retirement system of which
  such participant is a member all additional member  contributions  which
  otherwise   would   be  required  to  be  deducted  from  such  member's
  compensation pursuant to paragraphs one and two of subdivision e of such

  section  six  hundred  four-e  (not  including  any  additional   member
  contributions  due for any period prior to the first full payroll period
  referred to in such paragraph three 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 three
  would otherwise require such deductions.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such 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.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e
  of section six hundred four-e of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  applicable  provisions of subdivision e of section six hundred four-e of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary. Nothing contained in this subdivision shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the  salary  base  for computing retirement benefits payable by a public
  retirement system.
    * NB There are 2 par 7's
    * 8. (i) The city of New York shall, in the case of a  deputy  sheriff
  member  (as  defined  in  paragraph  one of subdivision a of section six
  hundred four-f of this article) who is a participant in the  twenty-five
  year  retirement  program (as defined in paragraph four of subdivision a
  of such section six hundred four-f), pick up and pay to  the  retirement
  system  of  which  such  participant  is  a member all additional member
  contributions which otherwise would be required to be deducted from such
  member's compensation pursuant to paragraphs one and two of  subdivision
  e  of  such  section  six  hundred  four-f (not including any additional
  member contributions due for any period prior to the first full  payroll
  period  referred  to in such paragraph three 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
  three would otherwise require such deductions.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such 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.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e

  of section six hundred four-f of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision e of section six hundred four-f  of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in this subdivision  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the salary base for computing retirement benefits payable  by  a  public
  retirement system.
    * NB There are 3 par 8's
    * 8.  The city of New York shall, in the case of an automotive member,
  (as defined in paragraph one of subdivision a  of  section  six  hundred
  four-g of this article) who is a participant in the twenty-five year/age
  fifty  retirement program (as defined in paragraph four of subdivision a
  of section six hundred four-g of this article), 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-g (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.
    * NB There are 3 par 8's
    * 8.  (i) The city of New York shall, in the case of a special officer
  (including persons employed by the city of New York in the  title  urban
  park ranger or associate urban park ranger), parking control specialist,
  school  safety  agent,  campus  peace  officer  or  taxi  and  limousine
  inspector member who is a participant in the twenty-five year retirement
  program, pick up  and  pay  to  the  retirement  system  of  which  such
  participant  is  a  member  all  additional  member  contributions which
  otherwise  would  be  required  to  be  deducted  from   such   member's
  compensation  pursuant  to  paragraphs  one  and two of subdivision e of
  section six hundred four-e of this article, not including any additional
  member contributions due for any period prior to the first full  payroll
  period  referred  to  in  paragraph three of such subdivision, 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.
    (ii)  An amount equal to the amount of additional contributions picked
  up pursuant to this paragraph shall be deducted by  such  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.
    (iii)  The  additional member contributions picked up pursuant to this
  paragraph for any such member shall be paid by such employer in lieu  of
  an equal amount of additional member contributions otherwise required to

  be  paid by such member under the applicable provisions of subdivision e
  of section six hundred four-f of this article, and shall be deemed to be
  and treated as employer contributions pursuant to section 414 (h) of the
  Internal Revenue Code.
    (iv)  For  the  purpose  of  determining the retirement system rights,
  benefits  and  privileges  of  any  member   whose   additional   member
  contributions  are  picked up pursuant to this paragraph, such picked up
  additional member contributions shall be deemed to  be  and  treated  as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision e of section six hundred four-f  of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in this subdivision  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the salary base for computing retirement benefits payable  by  a  public
  retirement system.
    * NB There are 3 par 8's
    9.  For  the  purpose  of  determining  the  retirement system rights,
  benefits  and  privileges  of  any  automotive  member  (as  defined  in
  paragraph  one  of  subdivision  a of section six hundred four-g of this
  article)  who  is  a  participant  in  the  twenty-five  year/age  fifty
  retirement  program  (as  defined  in paragraph four of subdivision a of
  section six hundred four-g  of  this  article),  the  additional  member
  contributions  of  such participant picked up pursuant to paragraph five
  of this subdivision 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-g.
    * 10.  (i)  The  city  of  New  York  shall,  in  the case of a police
  communications member (as defined in paragraph one of subdivision  a  of
  section  six hundred four-h of this article) who is a participant in the
  twenty-five year retirement program (as defined  in  paragraph  four  of
  subdivision  a  of  such section six hundred four-h), pick up and pay to
  the retirement system  of  which  such  participant  is  a  member,  all
  additional  member contributions which otherwise would be required to be
  deducted from such member's compensation pursuant to paragraphs one  and
  two  of  subdivision e of such section six hundred four-h (not including
  any additional member contributions due for  any  period  prior  to  the
  first  full  payroll  period referred to in such paragraph three 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 three would otherwise require such deductions.
    (ii) An amount equal to the amount of additional contributions  picked
  up  pursuant  to  this paragraph shall be deducted by such 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.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e
  of section six hundred four-h of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.

    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part   of  such  member's  additional  member  contributions  under  the
  applicable provisions of subdivision e of section six hundred four-h  of
  this article.
    (v) With the exception of federal income tax treatment, the additional
  member  contributions  picked  up  pursuant  to subparagraph (i) of this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement  benefits  and  contributions  by employers and employees, be
  deemed employee salary. Nothing contained in this subdivision  shall  be
  construed   as  superseding  the  provisions  of  section  four  hundred
  thirty-one of this chapter, or any similar provision of law which limits
  the salary base of computing retirement benefits  payable  by  a  public
  retirement system.
    * NB Expires per 682/2003 §13 sb (b)
    * 11.  (i) Notwithstanding any other provision of law to the contrary,
  each participating employer shall, in the case of  a  member  who  is  a
  participant  in  the  age  fifty-five  retirement program (as defined in
  paragraph seven of subdivision a of section six hundred four-i  of  this
  article),  pick  up  and  pay  to  the  retirement  system of which such
  participant is  a  member  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 six hundred four-i.
    (ii)  An amount equal to the amount of additional member contributions
  picked up pursuant to this paragraph shall be deducted by such  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.
    (iii) The additional member contributions picked up pursuant  to  this
  paragraph  for any such member shall be paid by such employer in lieu of
  an equal amount of additional member contributions otherwise required to
  be paid by such member under the applicable provisions of subdivision  e
  of section six hundred four-i of this article, and shall be deemed to be
  and  treated as employer contributions pursuant to section 414(h) of the
  Internal Revenue Code.
    (iv) For the purpose of  determining  the  retirement  system  rights,
  benefits   and   privileges   of  any  member  whose  additional  member
  contributions are picked up pursuant to this paragraph, such  picked  up
  additional  member  contributions  shall  be deemed to be and treated as
  part  of  such  member's  additional  member  contributions  under   the
  provisions  of  subdivision  e  of  section  six  hundred  four-i of the
  article.
    (v) With the exception of federal income tax treatment, the additional
  member contributions picked up pursuant  to  subparagraph  (i)  of  this
  paragraph  shall  for  all  other  purposes,  including  computation  of
  retirement benefits and contributions by  employers  and  employees,  be
  deemed  employee  salary.  Nothing  contained in this paragraph shall be
  construed  as  superseding  the  provisions  of  section  four   hundred
  thirty-one  of this chapter or any similar provision of law which limits
  the salary base for computing retirement benefits payable  by  a  public
  retirement system.
    * NB Expires per 19/2008 §15 sb (c)
    ** NB Expires per ch. 782/88 § 8
    e.  Interest  shall  accrue  from  the date of death until the date of
  payment on accumulated member contributions refunded  pursuant  to  this

  section upon the death of a member, where no death benefit is payable on
  account  of  such  death.  Interest shall accrue at the rate provided in
  subdivision one of section three-a of the general municipal law.
    f.  Anything  in  subdivision  a  of  this  section  to  the  contrary
  notwithstanding a member employed as a uniformed court officer or  peace
  officer  in  the unified court system who first joins the New York state
  and local employees' retirement system on or after  January  first,  two
  thousand  ten  shall  contribute four percent of annual wages to the New
  York state and local employees' retirement system, except that beginning
  April first, two thousand thirteen for members who first become  members
  of the New York state and local employees' retirement system on or after
  April  first,  two  thousand  twelve, the rate at which each such member
  shall contribute  in  any  current  plan  year  (April  first  to  March
  thirty-first)  shall  be  determined  by  reference to the wages of such
  member in the second plan  year  (April  first  to  March  thirty-first)
  preceding such current plan year as follows:
    1. members with wages of forty-five thousand dollars per annum or less
  shall contribute three per centum of annual wages;
    2.  members with wages greater than forty-five thousand per annum, but
  not more than fifty-five thousand per annum shall contribute  three  and
  one-half per centum of annual wages;
    3.  members with wages greater than fifty-five thousand per annum, but
  not more than seventy-five thousand per annum shall contribute four  and
  one-half per centum of annual wages;
    4. members with wages greater than seventy-five thousand per annum but
  not  more  than one hundred thousand per annum shall contribute five and
  three-quarters per centum of annual wages; and
    5. members with wages greater than  one  hundred  thousand  per  annum
  shall contribute six per centum of annual wages.
    Notwithstanding  the  foregoing,  during  each of the first three plan
  years (April first to March  thirty-first)  in  which  such  member  has
  established  membership  in  the  New  York  state  and local employees'
  retirement system, such member shall contribute a percentage  of  annual
  wages  in accordance with the preceding schedule based upon a projection
  of annual wages provided by the employer.
    The head of the New York state and local employees' retirement  system
  shall  promulgate  such  regulations as may be necessary and appropriate
  with respect to the deduction of such contribution from  members'  wages
  and  for  the  maintenance  of any special fund or funds with respect to
  amounts so contributed.
    g. Members who first join the  New  York  state  teachers'  retirement
  system  on  or  after  January  first, two thousand ten shall contribute
  three and one-half percent  of  annual  wages  to  the  New  York  state
  teachers'  retirement  system,  except  that  beginning April first, two
  thousand thirteen for members who first become members of the  New  York
  state  teachers' retirement system on or after April first, two thousand
  twelve, the rate at which each  such  member  shall  contribute  in  any
  current  plan year (July first to June thirtieth) shall be determined by
  reference to the wages of such member in  the  second  plan  year  (July
  first to June thirtieth) preceding such current plan year as follows:
    1. members with wages of forty-five thousand dollars per annum or less
  shall contribute three per centum of annual wages;
    2.  members with wages greater than forty-five thousand per annum, but
  not more than fifty-five thousand per annum shall contribute  three  and
  one-half per centum of annual wages;
    3.  members with wages greater than fifty-five thousand per annum, but
  not more than seventy-five thousand per annum shall contribute four  and
  one-half per centum of annual wages;

    4. members with wages greater than seventy-five thousand per annum but
  not  more  than one hundred thousand per annum shall contribute five and
  three-quarters per centum of annual wages; and
    5.  members  with  wages  greater  than one hundred thousand per annum
  shall contribute six per centum of annual wages.
    Notwithstanding the foregoing, during each of  the  first  three  plan
  years   (July  first  to  June  thirtieth)  in  which  such  member  has
  established membership  in  the  New  York  state  teachers'  retirement
  system,  such  member  shall  contribute a percentage of annual wages in
  accordance with the preceding schedule based upon a projection of annual
  wages provided by the employer.
    The head of the New  York  state  teachers'  retirement  system  shall
  promulgate  such  regulations  as  may be necessary and appropriate with
  respect to the deduction of such contribution from  members'  wages  and
  for the maintenance of any special fund or funds with respect to amounts
  so contributed.