NY Ret & SS L § 613 (2021)
2021 New York Laws RSS - Retirement and Social Security Article 15 - 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,  except  for  members  of  the  New  York  city employees' retirement system, New York city teachers'  retirement  system  and  New York  city  board  of  education retirement system, plan year shall mean January first through December thirty-first commencing with the  January first  next  succeeding the effective date of the chapter of the laws of two thousand fifteen that amended this paragraph) shall be determined by reference to the wages of such member in the  second  plan  year  (April first  to  March  thirty-first,  except for members of the New York city employees' retirement system, New York city teachers' retirement  system and  New York city board of education retirement system, plan year shall mean January first through December  thirty-first  commencing  with  the January  first  next succeeding the effective date of the chapter of the laws of two thousand fifteen that amended this paragraph) 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, except for members of New York city  employees'  retirement  system, New York city teachers' retirement system and New York city board of education retirement system, plan year shall mean January first through December thirty-first  commencing  with the  January  first next succeeding the effective date of the chapter of the laws of two thousand fifteen that amended this paragraph)  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, provided, however, that  plan  year  shall mean January first through December thirty-first commencing with the January first next succeeding the effective date  of the  chapter  of  the  laws  of  two  thousand fifteen that amended this paragraph) shall be determined by reference to the wages of such  member in  the  second  plan year (April first to March thirty-first, provided, however, that plan  year  shall  mean  January  first  through  December thirty-first  commencing  with  the  January  first  next succeeding the effective date of the chapter of the laws of two thousand  fifteen  that amended this paragraph) 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, provided, however,  that  plan year  shall  mean January first through December thirty-first commencing with the January first next succeeding the effective date of the chapter of the laws of two thousand fifteen  that  amended  this  paragraph)  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, including, but not  limited  to,  an election  under  the  provisions  of  subdivision  three-a or eight-a of section three hundred ninety of the education law,  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.   h.  Notwithstanding  any  other  provision  of  law to the contrary, a participant may use any excess basic member contributions  to  offset  a deficit  of  additional  member  contributions  as  required pursuant to sections six hundred four-a, six hundred four-b, six hundred four-c,  as added by chapter 96 of the laws of 1995, six hundred four-c, as added by chapter 472 of the laws of 1995, six hundred four-d, six hundred four-e, as  added  by  chapter  576  of the laws of 2000, six hundred four-e, as added by chapter 577 of the laws of 2000, six hundred four-f,  as  added by  chapter  559  of  the  laws of 2001, six hundred four-f, as added by chapter 582 of the laws of 2001, six hundred  four-g,  and  six  hundred four-h  of this article. The use of basic member contributions to offset a deficit  of  additional  member  contributions  does  not  affect  the contributions'  tax  designation  pursuant  to  section  414(h)  of  the Internal Revenue Code.