Florida Statutes
Chapter 122 - State and County Officers and Employees Retirement System
122.27 - Contributions.


(1) Four percent of such salary, which shall constitute the contribution of the member to this system with respect to retirement and other benefits payable under this system. The officer or board so withholding such percentage of salary shall without delay deposit the same in the State and County Officers and Employees’ Retirement Trust Fund.
(2) The percentage of such salary, which shall constitute the contribution of the member required for social security coverage as now or hereafter fixed by relevant federal statutes. The officer or board so withholding such percentage of salary shall submit the same without delay to the Internal Revenue Fund as directed by the Social Security Administration.
(3) Any contributions made by a member of division B during the calendar years 1956 and 1957, for state and county retirement contributions, in excess of 4 percent of the member’s total salary shall be returned to the member on the effective date of the member’s retirement or applied to any shortage which may exist in the member’s retirement account.
History.—s. 2, ch. 57-382; s. 4, ch. 59-285; s. 2, ch. 61-119; s. 14, ch. 2004-234.

Structure Florida Statutes

Florida Statutes

Title X - Public Officers, Employees, and Records

Chapter 122 - State and County Officers and Employees Retirement System

122.01 - State and County Officers and Employees’ Retirement System; Consolidation; Divisions.

122.02 - Definitions.

122.03 - Contributions; Participants; Prior Service Credit.

122.04 - Compulsory Participation.

122.05 - Legislator Services Included.

122.051 - Eligibility of Retired State Employee for Legislature; Compensation.

122.06 - Legislative Employee Services Included.

122.061 - Hospital Districts and County Hospital Corporations; Officers and Employees Included.

122.07 - Seasonal State Employment Included; Time Limit and Procedure for Claiming.

122.08 - Requirements for Retirement; Classifications.

122.09 - Disability Retirement; Medical Examinations.

122.10 - Separation From Service; Refund of Contributions.

122.11 - Reemployment After Refund.

122.12 - Designation of Beneficiary; Death of Participant; Forfeiture of Contributions After Benefits Paid; Survivor Benefits.

122.15 - Benefits Exempt From Taxes and Execution.

122.16 - Employment After Retirement.

122.18 - Certain Officers and Employees Not Covered.

122.19 - Change of Positions; Election of Retirement Systems; Exceptions.

122.20 - Blind Vending-Stand Operators; Participation By.

122.21 - Activation of Division B.

122.22 - Applicable Law.

122.23 - Definitions; Ss. 122.21-122.321.

122.24 - Membership in Division B.

122.26 - Funds.

122.27 - Contributions.

122.28 - Benefits.

122.29 - Records and Reports.

122.31 - Future Amendments.

122.32 - Repealer.

122.321 - County Officers and Employees; Division B.

122.34 - Special Provisions for Certain Sheriffs and Full-Time Deputy Sheriffs.

122.35 - Funding.

122.355 - Statements of Purpose and Intent and Other Provisions Required for Qualification Under the Internal Revenue Code of the United States.