Each participating employer may pick up the member contributions required by section 7-440 for all compensation earned on and after January 1, 2002, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and chapter 229. The employer shall pay such member contributions from the same source of funds that is used to pay the member. The employer may pick up such contributions by a reduction in the cash salary of the member, or by an offset against a future salary increase, or by a combination of a reduction in salary and offset against a future salary increase. If member contributions are picked up, they shall be treated for all purposes of the Municipal Employees' Retirement Fund in the same manner and to the same extent as member contributions made prior to the date picked up. Municipalities participating in fund B may adopt this section for their members. Such election shall be made in a manner prescribed by the Retirement Commission.
(P.A. 01-80, S. 9; P.A. 03-278, S. 18.)
History: P.A. 03-278 made technical changes, effective July 9, 2003.
Structure Connecticut General Statutes
Chapter 113 - Municipal Employees
Section 7-407. - Method of adoption.
Section 7-408. - Civil service board; appointment; terms of office; removal.
Section 7-409. - Purpose of part. Rules.
Section 7-410. - Civil service board; president; chief examiner.
Section 7-411. - Classification of officers and employees.
Section 7-412. - Publication of rules.
Section 7-413. - Examination of applicants. Certification.
Section 7-414. - Classified service; eligible list; promotion.
Section 7-415. - Credit allowances to veterans in examinations for original appointment.
Section 7-416. - Appointments.
Section 7-417. - Probation; notice of appointment or of creation or abolition of office.
Section 7-418. - Inmates of institutions excepted.
Section 7-419. - Removal of officers or employees.
Section 7-420. - Interference with or false grading of applicants.
Section 7-421a. - Inconsistent statutory or charter provisions.
Section 7-421b. - Limitation on restrictions of political rights of municipal employees.
Section 7-422. - Personnel appeals board. Appeal to Superior Court.
Section 7-423. - Technical services by Department of Administrative Services.
Section 7-426. - Separate funds. Retirement rate.
Section 7-427. - Participation by municipalities.
Section 7-428. - Retirement on account of length of service and age.
Section 7-429. - Retirement of elective officers.
Section 7-430. - Involuntary retirement; temporary retention.
Section 7-431. - Separation from service before voluntary retirement age.
Section 7-433b. - Survivors' benefits for firemen and policemen. Maximum cumulative payment.
Section 7-433d. - Injury or death of fireman while engaged in fire duties with another company.
Section 7-434. - Continuity of service.
Section 7-434a. - Continuation of membership during service as elected official.
Section 7-435. - Retirement benefits for members of fund A.
Section 7-436b. - Credit for military service for members of fund B.
Section 7-439b. - Cost of living adjustment to retirement allowance.
Section 7-439c. - Discharge of liability for increases of retirement allowance.
Section 7-439d. - Cost of living adjustment not limited by subsection (a) of section 7-436.
Section 7-439e. - Actuarial study by retirement board to determine cost impact of increases.
Section 7-439f. - Study concerning restructuring of fund.
Section 7-439g. - Optional forms of retirement income. Preretirement death benefit.
Section 7-439h. - Erroneous payments; adjustment; waiver of repayment; regulations.
Section 7-440a. - Certain contributions by members treated as employer contributions.
Section 7-441a. - Contributions to remain at level in effect on June 30, 1980.
Section 7-442. - Transfer from fund A to fund B.
Section 7-442a. - Transfer of retirement credit between municipalities.
Section 7-442c. - Credit for prior service with redevelopment agency.
Section 7-442e. - Credit for prior service with Connecticut Housing Authority.
Section 7-443. - Initial rates of contribution by municipality.
Section 7-444. - Withdrawal by a municipality.
Section 7-445. - Liability of municipality.
Section 7-446. - Assignments prohibited.
Section 7-447. - Custody and investment of funds.
Section 7-449. - Effect of amendment or repeal of part.
Section 7-450b. - Cost of living allowance.
Section 7-451. - Retroactive coverage.
Section 7-452. - Participation in federal Old Age and Survivors Insurance System: Definitions.
Section 7-453. - Membership in system. Contributions.
Section 7-454. - Employees not included.
Section 7-456. - Deductions from wages.
Section 7-457. - Agreement between commission and municipality.
Section 7-458. - Refund of amounts recovered from federal government.
Section 7-459. - Retroactivity.
Section 7-459a. - Survivors' benefits authorized.
Section 7-459b. - Deferred retirement option plan. Adoption.
Section 7-460. - Compensation of officials and employees.
Section 7-460a. - Sick leave pay exclusion from Social Security contributions.
Section 7-460b. - Residency requirements.
Section 7-460c. - Compensatory time in lieu of overtime pay.
Section 7-460d. - Additional compensation for certain retired public safety employees.
Section 7-461. - Leave of absence for reserve corps field training.
Section 7-461a. - Leave of absence for specialized disaster relief services.
Section 7-462. - Reinstatement of employees after military leave.
Section 7-463. - Interest of state in employees' bonds.
Section 7-466. - Collective bargaining authorized.
Section 7-467. - Collective bargaining. Definitions.
Section 7-467a. - Qualification of employee organization.
Section 7-468. - Rights of employees and representatives. Duty of fair representation.
Section 7-469. - Duty to bargain collectively.
Section 7-470. - Prohibited acts of employers and employee organizations.
Section 7-471. - Powers of State Board of Labor Relations.
Section 7-471a. - Supervisory employees not required to form employees association.
Section 7-472. - Mediation by State Board of Mediation and Arbitration.
Section 7-473b. - Mandatory timetable for negotiations. Appointment of mediator.
Section 7-475. - Strikes prohibited.
Section 7-476. - Existing bargaining unit not altered during term of agreement.
Section 7-477. - Payroll deductions of union dues authorized.
Section 7-478d. - Duties of State Board of Mediation and Arbitration if no resolution.
Section 7-478f. - Rejection of award by legislative body. Second arbitration format.