Mississippi Code
Chapter 13 - Highway Safety Patrol Retirement System
§ 25-13-8. Employer to pay member contributions required for fund; tax treatment; methods of payment

The employer shall pick up the member contributions required by Section 25-13-7, Mississippi Code of 1972, for all compensation earned after June 30, 1982, and the contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code and Mississippi Income Tax Code; however, the employer shall continue to withhold federal and state income taxes based upon these contributions until the internal revenue service or federal courts rule that pursuant to section 414(h) of the United States Internal Revenue Code, these contributions shall not be included as gross income of the member until such time as they are distributed or made available. The employer shall pay these member contributions from the same source of funds which is used in paying earnings to the member. The employer may pick up these 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 Mississippi Highway Safety Patrol Retirement System in the same manner and to the same extent as member contributions made prior to the date picked up.

Structure Mississippi Code

Mississippi Code

Title 25 - Public Officers and Employees; Public Records

Chapter 13 - Highway Safety Patrol Retirement System

§ 25-13-1. Purpose of system

§ 25-13-3. Eligibility for service retirement benefits

§ 25-13-5. Creditable service

§ 25-13-7. Custodian of fund; financing; payment of benefits; maintenance as separate fund

§ 25-13-8. Employer to pay member contributions required for fund; tax treatment; methods of payment

§ 25-13-9. Disability retirement

§ 25-13-11. Retirement allowance; superannuation retirement; annual increase; minimum retirement allowances; waiver of benefits

§ 25-13-11.1. Payment of retirement benefits by the most appropriate means as determined by the board

§ 25-13-12. Additional benefit payments

§ 25-13-14. One-time early retirement for members with twenty years of service

§ 25-13-16. Retirement benefit options; definitions

§ 25-13-17. Credit for prior time served in highway safety patrol, armed forces

§ 25-13-19. Transfer of state retirement annuity fund contributions

§ 25-13-21. Refund of contributions; rollover distribution to retirement plan or account; repayment of refund upon subsequent reentry into service

§ 25-13-22. Retirement system authorized to accept eligible rollover distributions to repay fund or for purchase of optional service credit

§ 25-13-23. Non-covered employees

§ 25-13-25. Administrative board

§ 25-13-27. Cost of administering fund; maintenance and disclosure of records

§ 25-13-28. Interest on employee reserve account

§ 25-13-29. Actuarial valuation

§ 25-13-33. Guaranty; vested rights to benefits; maximum annual retirement allowance