Section 21-307 - Employer contributions - Miscellaneous. - Maryland Statutes

§ 21-307. Employer contributions - Miscellaneous.
 

(a)  Payments by county for employees of boards of supervisors of elections.- For a permanent employee of a board of supervisors of elections who is a member of the Employees' Retirement System or the Employees' Pension System, the county where the member is employed shall: 

(1) pay to the Board of Trustees or the Central Payroll Bureau the employer contributions otherwise required to be made by the State on behalf of the member; and 

(2) deduct from the compensation payable to the member and pay to the Board of Trustees or the Central Payroll Bureau the required member contributions. 

(b)  Contributions by county employers of masters.- For the fiscal year beginning July 1, 2010, and each subsequent fiscal year, for a master in chancery or a master in juvenile causes who is eligible for benefits under the Judges' Retirement System, the county where the master serves shall pay to the Judges' Retirement System the employer contributions required to be paid on behalf of the master. 

(c)  Payments by Baltimore City for teacher transferees.- For a member or retiree who transferred to the Teachers' Retirement System of the State of Maryland from the Employees' Retirement System of the City of Baltimore, the local system shall pay any excess of the amount to which the member or retiree would have been entitled under the provisions of the local system as they existed as of July 1, 1971, over the amount that is provided under this Division II. 

(d)  Employer contributions for additional employee or agent of State Racing Commission.- For an additional employee or agent of the State Racing Commission who is a member of the Employees' Pension System, the licensees of the State Racing Commission shall pay the employer contributions otherwise required to be made by the State on behalf of the member in the manner that the licensees pay the salary for an additional employee or agent under the Maryland Horse Racing Act. 

(e)  Payment for special death benefit under State Police Retirement System.-  

(1) For a member of the State Police Retirement System, the State shall pay the cost of special death benefits under § 29-204(a)(2)(i)2 of this article, including the normal contribution rate and the accrued liability rate, up to the current contribution rate for employers for federal old age, survivors, and disability insurance. 

(2) Except as provided in paragraph (3) of this subsection, the members shall pay the cost of the special death benefits that exceeds the current rate for federal old age, survivors, and disability insurance. 

(3) The State shall pay the full costs of each special death benefit applicable to each member whose death arises out of or in the course of actual performance of duty. 

(f)  Payments by Maryland Environmental Service.- For an employee of the Maryland Environmental Service who is a member of the Employees' Retirement System or the Pension System for Employees, the Maryland Environmental Service shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member. 

(g)  Employer contributions for court reporter for Charles County.- For a court reporter for the Circuit Court for Charles County who is a member of the Employees' Retirement System or the Employees' Pension System, the County Commissioners of Charles County shall pay the employer contributions otherwise required to be made by the State on behalf of the member. 

(h)  Payment of annual accrued liability contribution by University System of Maryland.-  

(1) Except as provided in subsection (i) of this section, the University System of Maryland shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate over not more than 5 years, the increase in the accrued liability by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary. 

(2) The University System of Maryland: 

(i) shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and 

(ii) may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees. 

(i)  Payment of accrued liability contribution by the Medical System.-  

(1) The Medical System, as defined in § 13-301(k) of the Education Article, shall pay an annual accrued liability contribution equal to an amount that is sufficient to liquidate, over not more than 5 years, the increase in the accrued liability determined under § 21-304(d)(2) of this subtitle that is attributable to the retirement of Medical System university personnel, as defined in § 13-301(q) of the Education Article, by means of annual payments that increase each year based on actuarial assumptions adopted by the Board of Trustees on the recommendation of the actuary. 

(2) The Medical System: 

(i) shall pay to the Board of Trustees the amount required under this subsection on July 1 of each year until the increase in the accrued liability is paid in full; and 

(ii) may prepay all or a portion of the increase in the accrued liability in accordance with a calculation approved by the Board of Trustees. 

(j)  Payment of additional liabilities of contributory pension benefit by Frederick County.-  

(1) For each employee who is subject to the contributory pension benefit, Frederick County shall pay the additional liabilities that result from the contributory pension benefit according to a schedule of amortization that is subject to the approval of the Board of Trustees. 

(2) For each employee who is subject to the Alternate Contributory Pension Selection under Title 23, Subtitle 2, Part III of this article, Frederick County shall pay the additional liabilities that result from the Alternate Contributory Pension Selection according to a schedule of amortization that is subject to the approval of the Board of Trustees. 

(k)  Payment of additional liabilities of contributory pension benefit by a participating governmental unit.- For each employee of a participating governmental unit that initially elects to provide its employees with the contributory pension benefit between July 1, 2002 and December 31, 2002, inclusive, the participating governmental unit shall pay the additional liabilities that result from the contributory pension benefit according to any increase in the normal cost percentage plus a schedule of amortization that is subject to the approval of the Board of Trustees. 

(l)  Payment of additional liabilities of Alternate Contributory Pension Selection by a participating governmental unit.- For each employee of a participating governmental unit that initially elects to provide its employees with the Alternate Contributory Pension Selection between July 1, 2006, and June 30, 2007, inclusive, the participating governmental unit shall pay the additional liabilities that result from the Alternate Contributory Pension Selection according to any increase in the normal cost percentage plus a schedule of amortization that is subject to the approval of the Board of Trustees. 

(m)  Payments by Maryland Transit Administration.- For each employee of the Maryland Transit Administration who is a member of the Law Enforcement Officers' Pension System, the Maryland Transit Administration shall pay to the Board of Trustees the employer contributions otherwise required to be made by the State on behalf of the member. 

(n)  Elected or appointed official.-  

(1) In this section, "elected or appointed official" means an individual who is employed as: 

(i) a State's attorney; 

(ii) a sheriff; 

(iii) a county treasurer; 

(iv) a county commissioner; 

(v) an orphans' court judge; 

(vi) a bingo board member; or 

(vii) a liquor and license board member. 

(2) For the fiscal year beginning July 1, 2009, and each subsequent fiscal year, on behalf of the elected or appointed officials of each county who are members of the Employees' Retirement System, the Employees' Pension System, or the Law Enforcement Officers' Pension System, the county where each elected or appointed official is employed shall pay the employer contributions otherwise required to be made by the State on behalf of the member. 

(o)  Contributions by deputy sheriff or employee employed by Baltimore City Sheriff's Department.-  

(1) For the fiscal year beginning July 1, 2009, and each subsequent fiscal year, for a deputy sheriff employed by the Baltimore City Sheriff's Department who is a member of the Law Enforcement Officers' Pension System, Baltimore City shall pay the employer contributions otherwise required to be made by the State on behalf of the member. 

(2) For the fiscal year beginning July 1, 2010, and each subsequent fiscal year, for an employee of the Baltimore City Sheriff's Department who is a member of the Employees' Retirement System or the Employees' Pension System, Baltimore City shall pay the employer contributions otherwise required to be made by the State on behalf of the member. 
 

[An. Code 1957, art. 73B, §§ 1-307, 1-308, 1-309, 1-310, 2-201, 4-201, 6-411; 1994, ch. 6, § 2; ch. 601, § 3; 1998, ch. 675; 2000, ch. 612; 2002, ch. 19, §§ 1, 9; ch. 341; ch. 349; 2003, ch. 21, § 6; 2005, ch. 517; 2007, ch. 334, § 1; chs. 337, 364; 2009, ch. 487, § 1; 2010, ch. 484, § 3.]