- (a) Except as otherwise provided by this section, each participating department shall make a contribution for each month or a portion of a month a member performs emergency services for the department. The monthly contribution is composed of two parts, as follows. Part One is the legacy portion of the contribution that directly impacts future retiree annuities, that includes a minimum contribution amount set by the state board. A participating department may elect to make contributions at a greater rate by notifying the Executive Director of the rate. Part Two is the portion of the local contribution that does not impact annuities. Part Two may be adjusted near the end of every even numbered calendar year by the state board based on the most recent actuarial valuation to be effective for the next two state fiscal years, beginning September 1. The Part Two portion of the contribution may be adjusted up or down. The purpose of Part Two is to assist the system in achieving an adequate contribution rate for system obligations. In no case shall the Part Two portion of the contribution, exceed 15 percent of the Part One portion of the contribution. Contributions are payable for each month or portion of a month of service regardless of whether the member receives a year of qualified service. Contributions are payable as provided by §865.014, Government Code, and §310.8 of this title.
- (b) 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 rate that might be charged by the system, as outlined in subsection (a) of this section.
- (c) Contributions are payable during a period of temporary disability or when leave is taken under the Family and Medical Leave Act of 1993 (29 U.S.C. §2601 et seq.), but are not payable when a member is performing active military duty, although the member receives credit for qualified service when performing active military duty.
- (d) Contributions required under this section are not considered compensation to the members for whom they are made.
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.