1. (a) For 2019 and each year thereafter, the contribution rate established by the board for each employer shall include a surcharge determined by the board:

   1. (1) that is paid to the supplemental allowance reserve account of the applicable fund or plan; and

   2. (2) that does not exceed one percent (1%) of the employer's payroll that is attributable to employees who are:

      1. (A) members of the public employees' retirement fund;
      2. (B) members of the 1996 account of the Indiana state teachers' retirement fund; and

      3. (C) participants in the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan.

         The board shall determine an equivalent amount to be included in the general fund appropriations for the supplemental allowance reserve accounts of the legislators' defined benefit plan and, subject to IC 5-10.4-2-5 , the pre-1996 account of the Indiana state teachers' retirement fund.

2. (b) The surcharge described in subsection (a) shall be paid in the same manner as other employer contributions required under IC 5-10-5.5-4 , IC 5-10.2-2-12.5 , IC 5-10.3-7-12.5 , and IC 5-10.4-7-6 .

As added by P.L.127-2018, SEC.9.