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Chapter 304: Ohio Public Employees Retirement System Contributions

Section 304.01

The Cuyahoga County Council hereby authorizes that effective January 1, 2013, the full amount of the statutorily required employee contributions to OPERS shall be withheld from the gross pay of each person within any of the classes established in Section 304.02 of the County Code and shall be “picked up” (assumed and paid to OPERS) by Cuyahoga County.  This “pick up” by Cuyahoga County shall be designated as public employee contributions and shall be in lieu of contributions to OPERS by each person within any of the classes established in Section 304.02 of the County Code.  No person subject to this “pick up” shall have the option of choosing to receive the statutorily required contribution to OPERS directly instead of having it “picked up” by Cuyahoga County or of being excluded from the “pick up.”  Cuyahoga County shall, in reporting and making remittance to OPERS, report that the public employees contribution for each person subject to this “pick up” has been made as provided by the statute.  Therefore, contributions, although designated as employee contributions, are employer-paid, and employees do not have the option to receive the contributions directly.  All contributions are paid by the employer directly to the plan.

(Ordinance No. O2012-0033, Enacted 12/11/2012, Effective 12/14/2012) 

Section 304.02

The “pick up” by Cuyahoga County provided by Chapter 304 of the County Code shall apply to all persons that are employees in the classifications of Deputy Sheriff Sergeants, Deputy Sheriffs, and Deputy Lieutenants of Cuyahoga County who are or become contributing members of OPERS.

(Ordinance No. O2012-0033, Enacted 12/11/2012, Effective 12/14/2012)

Section 304.03

Cuyahoga County’s method of payment of salary to employees who are participants in OPERS is hereby modified as follows, in order to provide for a salary reduction pick up of employee contributions to OPERS.

(Ordinance No. O2012-0033, Enacted 12/11/2012, Effective 12/14/2012) 

Section 304.04

The total salary for each employee shall be the salary otherwise payable under Cuyahoga County policies.  Such total salary of each employee shall be payable by Cuyahoga County in two parts:  (a) deferred salary and (b) cash salary.  An employee’s deferred salary shall be equal to that percentage of that employee’s total salary which is required from time to time by OPERS to be paid as an employee contribution by that employee, and shall be paid by Cuyahoga County to OPERS on behalf of that employee as a pick up and in lieu of the OPERS employee contribution otherwise payable by that employee.  An employee’s cash salary shall be equal to that employee’s total salary less the amount of the pick up for that employee, and shall be payable, subject to applicable payroll deductions, to that employee.  Cuyahoga County shall compute and remit its employer contributions to OPERS based upon an employee’s total salary.  The total combined expenditures of Cuyahoga County for such employees’ total salaries payable under applicable Cuyahoga County policies and the pick-up provisions of this resolution shall not be greater than the amounts it would have paid for those items has this provision not been in effect.

(Ordinance No. O2012-0033, Enacted 12/11/2012, Effective 12/14/2012)

Section 304.05

The Fiscal Officer is hereby authorized and directed to implement the provisions of Chapter 304 of the County Code to institute the “pick-up” of the statutorily required contributions to OPERS for those persons reflected in Section 304.02 of the County Code so as to enable them to obtain the result in federal and state tax deferments.  

(Ordinance No. O2012-0033, Enacted 12/11/2012, Effective 12/14/2012)