Chapter 18 PENSIONS*
Section 18-65 Contributions to the firefighters' retirement fund.
The contribution of each covered firefighter employee shall be
and twenty four
) percent of the employee's compensation. "Compensation," as used in this
subsection, includes salary, wages, overtime pay, amounts contributed to a cafeteria plan under
Code section 125, amounts contributed to a deferred compensation plan under Code section 457,
and any amounts contributed to this plan on behalf of a covered employee and picked up by the
city under Code section 414(h), sick leave buy back payments, automobile allowance payments,
and cash in lieu of vacation payments under section 19-129(b). Compensation does not include
payment for unused vacation days or unused floating holidays, workers compensation payments,
safety awards, or any other payment or benefit not listed in this subsection.
In addition to other employee contributions set forth in this section, each covered
firefighter employee shall pay into the firefighters retirement fund one and eight hundredths
(1.08) percent of the employee's compensation. This amount is to pay for the 1997 improvements
in disability retirement benefits and is subject to periodic adjustment.
(c) The contributions of covered
employees shall be deducted from the
compensation and placed in the
firefighters retirement fund
. Deduction of contributions shall be
a term and condition of employment; acceptance and continuance in employment shall be
deemed to be the assent of an employee to deductions.
(d) The city shall pick up employee
contributions required of
. The contributions so picked-up shall be treated as employer contributions in determining tax
treatment under the code. The city shall pick up these contributions from funds established and
available, which funds would otherwise have been designated as employee contributions and
paid to the retirement fund.
ursuant to section 414(h) of the code, these employee contributions so picked up shall not be
included in gross income for tax purposes until such time as they are distributed by refund or
The city shall pay into the firefighters retirement fund all amounts that are needed, in
addition to the contributions of covered firefighter employees, to make the fund actuarially and
The administrator, shall return to the appropriate city fund any city contribution made by
(Code 1964, § 9.1930; Ord. No. 10299, § 1, 9-4-84; Ord. No. 18868, § 1, 2-4-91; Ord.
§ 1, 9-16-91; Ord. No. 13555 § 1, 1-4-93; Ord. No. 13816 § 1, 9-20-93; Ord. No. 14597
§ 1, 8-21-95; Ord. No. 14982, § 1, 9-16-96; Ord. No. 15381, § 1, 10-6-97; Ord. No. 16614,
§ 1, 9-18-00; Ord. No.16632, § 1, 10-2-00;
Ord. No. 018160, § 1, 7-6-04
; Ord. No. 21455, § 1, 9-17-12)
(Ord. 21455, Amended, 09/17/2012, Prior Text; Ord. 018160, Amended, 07/06/2004, Prior Text; Ord. 16632, Amended, 10/02/2000, Prior Text; Ord. 16614, Amended, 09/18/2000, Prior Text)