| (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) of this
title 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.
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| Source Note: The provisions of this §310.6 adopted to be effective October 2, 2005, 30 TexReg 6063; amended to be effective September 1, 2006, 31 TexReg 5811; amended to be effective July 27, 2014, 39 TexReg 5625; amended to be effective October 18, 2015, 40 TexReg 7104; amended to be effective September 10, 2017, 42 TexReg 4656; amended to be effective December 31, 2019, 44 TexReg 8335 |
