72-1432. PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS — REMITTANCES. Beginning October 1, 1978, it shall also be the duty of the cities and fire districts of this state employing paid firefighters who are establishing the right to benefits under the provisions of chapter 14, title 72, Idaho Code, and of the boards and officers having authority therein, to cause to be remitted to the public employee retirement system board, as an incident to and part of the current expenses of such cities and fire districts, a sum equivalent to the total contribution rate and tax percentage paid into the Idaho public employee retirement system and the social security act on other public employees plus one percent (1%) thereafter of the average paid firefighter’s salary or wage in the state of Idaho, or the salary or wage of each individual firefighter, to be computed according to the classification of each firefighter under Option I or Option II as defined under section 72-1434, Idaho Code, for each paid firefighter employed by said cities or fire districts. The average paid salary or wage or individual firefighter’s salary or wage shall be measured and determined by the actual salary or wage earned during the twelve (12) month period beginning July 1 and ending June 30 immediately preceding September 1. Sums shall be remitted no later than five (5) days after each pay date as provided for remittances for individual firefighters as set forth in section 72-1431, Idaho Code. When a city or fire district is annexed by another city or fire district, the requirement of an annexed city or fire district to pay pursuant to this section shall transfer to the annexing city or fire district. The annexing city or fire district shall have the duty to cause to be remitted to the public employee retirement system board, as an incident to and part of the current expenses of such cities and fire districts, an amount as determined by the provisions of this section.
History:
[(72-1432) 1945, ch. 76, sec. 12, p. 112; am. 1957, ch. 185, sec. 2, p. 363; am. 1963, ch. 125, sec. 3, p. 358; am. 1973, ch. 105, sec. 2, p. 179; am. 1976, ch. 273, sec. 4, p. 925; am. 1977, ch. 96, sec. 1, p. 201; am. 1978, ch. 331, sec. 4, p. 854; am. 1980, ch. 50, sec. 11, p. 85; 1990, am. and redesignated, ch. 231, sec. 87, p. 653; am. 2000, ch. 13, sec. 4, p. 29; am. 2004, ch. 295, sec. 2, p. 825; am. 2018, ch. 178, sec. 1, p. 392.]
Structure Idaho Code
Title 72 - WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
Chapter 14 - FIREMEN’S RETIREMENT FUND
Section 72-1401 - PURPOSE OF CHAPTER.
Section 72-1402 - CONSTRUCTION.
Section 72-1403 - DEFINITIONS.
Section 72-1404 - AVERAGE FINAL COMPENSATION.
Section 72-1405 - POWERS AND DUTIES OF PUBLIC EMPLOYEE RETIREMENT BOARD.
Section 72-1406 - ADMINISTRATION OF PROVISIONS OF CHAPTER.
Section 72-1407 - POWER OF BOARD TO SUE AND BE SUED.
Section 72-1408 - POWER OF BOARD TO ENGAGE EMPLOYEES.
Section 72-1409 - EMPLOYMENT OF ATTORNEYS AND AGENTS.
Section 72-1410 - RISKS AUTHORIZED TO BE INSURED — PAYMENT OF PREMIUMS.
Section 72-1411 - LIABILITY OF BOARD.
Section 72-1421 - FUNDS — HOW USED.
Section 72-1422 - BENEFITS EXEMPT FROM EXECUTION — NOT ASSIGNABLE.
Section 72-1423 - FILING OF CLAIMS — PROCEDURE — JURISDICTION OF INDUSTRIAL COMMISSION.
Section 72-1424 - PRESENTATION OF FALSE CLAIM PENALIZED.
Section 72-1425 - WORKERS’ COMPENSATION LAW NOT REPEALED.
Section 72-1426 - RECORDS TO BE PUBLIC RECORDS.
Section 72-1429E - SURVIVING CHILD.
Section 72-1431 - CONTRIBUTION FROM FIREFIGHTERS — MANNER OF COLLECTION.
Section 72-1432 - PENSION FUND CONTRIBUTIONS BY CITIES AND FIRE DISTRICTS — REMITTANCES.
Section 72-1433 - FAILURE OF CITY OR FIRE DISTRICT TO MAKE PAYMENT — EFFECT.
Section 72-1434 - OPTIONAL PENSION AMOUNTS — OPTION I AND OPTION II.
Section 72-1435 - VOLUNTARY RETIREMENT — YEARS OF SERVICE DETERMINE PENSION BENEFIT.
Section 72-1441 - DATE OF PAYMENT.
Section 72-1442 - PENSION PAYMENT — MAXIMUM.
Section 72-1446 - PENSION PAYMENT — RETIREMENT OF INCAPACITATED FIREFIGHTERS FOR NONSERVICE.
Section 72-1447 - PAYMENT OF PENSIONS — AMOUNT TO BE PAID — PARTIES ENTITLED THERETO.
Section 72-1451 - DISABILITY — REEXAMINATION — RETURN TO SERVICE.
Section 72-1452 - REVIEW OF DISABILITY.
Section 72-1462 - DEATH BENEFITS — SPOUSE OF RETIRED FIREFIGHTER.