Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 11 - TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM › Chapter 310 - ADMINISTRATION OF THE TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM › Section 310.6 - Local Contributions

Current through Reg. 49, No. 28; July 12, 2024
(a) Except as
				otherwise provided by this section, the governing body of the political
				subdivision associated with a participating department shall make a
				contribution for each month for each individual who is a member of the pension
				system as determined under §
									862.002,
				Texas Government Code. The monthly contribution is composed of two parts, as
				outlined in subsections (b) and (c) of this section. Contributions are payable
				for each month of service regardless of whether the member receives a year of
				qualified service. Contributions are payable as provided by §
									865.014,
				Texas Government Code, and §
									310.8 of this
				title (relating to Billing). Contributions required under this section are not
				considered compensation to the members for whom they are made.
(b) The Part One contribution is the portion
				of the contribution that is used for purposes of calculating the benefit of a
				member as provided in §
									308.2
				of this title (relating to Service Retirement Annuity). The Part One
				contribution will be no less than the minimum contribution amount provided in
				subsection (d) of this section.
(c)
				The Part Two contribution is the portion of the contribution that is applied to
				reduce the unfunded actuarial accrued liability of the pension system as
				contemplated under §
									861.001(1)
				and §
									864.002(a)(1),
				Texas Government Code. The Part Two contribution is not used for purposes of
				calculating the service retirement benefit of a member as provided in §
									308.2
				of this title. The state board may establish or modify the Part Two
				contribution based on the pension system's most recent actuarial valuation
				approved by the state board, but in no case shall the Part Two contribution
				exceed 15 percent of the Part One contribution attributable to the
				participating department. Any Part Two contribution established or modified by
				the state board will be effective beginning on September 1 following the state
				board's approval of such Part Two contribution. The governing body of a
				political subdivision associated with the participating department shall make
				the Part Two contribution for each month as provided in subsection (a) of this
				section.
(d) The minimum
				contribution rate for each participating department is $36 per member. After
				August 31, 2015, the minimum contribution rate for each participating
				department is $36 per member plus any Part Two contribution that might be
				charged by the pension system, as provided in subsection (c) of this section.
				The governing body of a political subdivision associated with the participating
				department may elect to make Part One contributions with respect to a
				participating department at a rate greater than the minimum contribution amount
				by notifying the Executive Director in writing of the rate.
(e) Contributions are payable when leave is
				taken under the Family and Medical Leave Act of 1993 (
				29 U.S.C. §
										2601 et seq.). Contributions are not payable
				during a period of temporary disability.
(f) Contributions are not immediately payable
				during a period of military leave while on active military duty if (1) the
				military duty constitutes qualified military service in uniformed services, as
				provided under the Uniformed Services Employment and Re-Employment Rights Act,
				38 United States Code §
										4301 et seq. (USERRA) and (2) the member is
				designated as on military leave by the pension system upon receiving
				documentation from the participating department that substantiates such active
				military duty under procedures developed by the pension system pursuant to
				§
									306.3(c)
				of this title (relating to Qualified Service Credit for Eligible Active
				Military Duty under the Uniformed Services Employment and Re-Employment Rights
				Act). Contributions for the period of active military duty shall be paid by the
				governing body of the political subdivision associated with the participating
				department upon the member's return to the participating department in
				accordance with §306.3(e) and as required by USERRA.
(g) The pension system may accept Part One
				and Part Two contributions from the governing body of the participating
				department or the governing body of the political subdivision associated with
				the participating department, but in no event shall the pension system's
				acceptance of contributions directly from the governing body of the
				participating department waive or otherwise limit the ultimate responsibility
				of the governing body of the political subdivision associated with the
				participating department to make contributions and associated interest, if any,
				to the pension system.