G. An elected official who became a member of the plan before July 20, 2011 shall contribute seven percent of the member's gross salary pursuant to subsection A of this section. The amount contributed pursuant to subsection A of this section by an elected official who became a member of the plan on or after July 20, 2011 is:

1. 1. For fiscal year 2011-2012, ten percent of the member's gross salary.
2. 2. For fiscal year 2012-2013, eleven and one-half percent of the member's gross salary.
3. 3. For fiscal year 2013-2014 and each fiscal year thereafter, thirteen percent of the member's gross salary.

J. In any fiscal year, an employer's contribution to the plan in combination with member contributions may not be less than the actuarially determined normal cost for that fiscal year. The board may not suspend contributions to the plan unless both of the following apply:

1. 1. The plan actuary, based on the annual valuation, determines the stabilization reserve of an employer's account is funded to one hundred percent of present value of all future benefits of the employer.
2. 2. The board determines that suspending, in whole or in part, the normal cost contributions as calculated under subsection D of this section would not be in conflict with its fiduciary responsibility.