Article 6. Contribution Procedure of California Government Code >> Division 5. >> Title 2. >> Part 3. >> Chapter 8. >> Article 6.
The board shall furnish, in a manner determined by it, to
the head of each state agency and court and to the comptroller of the
university the normal rate of contribution for, and the amount of
any other contributions payable by, each member employed therein. The
state agency head, comptroller, or the Controller, as the case may
be, shall apply that rate of contribution to the compensation of each
member.
Each head of a state agency for which the member's
compensation is paid directly by the Controller shall furnish to the
Controller the normal rate of contribution for, and the amount of any
other contributions payable by, each member employed therein. The
Controller shall deduct from the compensation of each member and
remit to the board the contributions so determined and the other
contributions payable, and furnish to the board a statement of
contributions deducted, with respect to each member, together with
other information the board may require.
Each head of a state agency that directly pays the member's
compensation shall deduct from the compensation of each member and
remit to the board the contributions so determined and the other
contributions payable, and furnish to the board a statement of
contributions so deducted, with respect to each member, together with
other information the board may require.
When a member employed by the state is assigned to service
for which he or she is compensated from funds not directly controlled
by the state, he or she shall contribute to the retirement fund at
the rate certified by the board, applied to the compensation earnable
by him or her immediately preceding that assignment. The head of
each state agency in which a member assigned to that service is
employed shall notify the member of his or her individual rate of
contribution and the amount of the monthly contribution payable by
him or her to the retirement fund, and shall furnish monthly to the
board a list of the employees so assigned during the preceding month,
together with the rate of compensation earnable by each. Within 15
days of the receipt of compensation for that service in any month,
the member rendering that service shall transmit his or her
contribution in respect to that service to the office of this system
in Sacramento. Any contribution remaining unpaid for 30 days after
the completion of the assignment of the member and his or her return
to the state payroll shall be deducted from his or her compensation
for the next succeeding month or months as the board may provide by
rule.
(a) Notwithstanding any other provision of this part, a
National Guard member shall contribute to the retirement fund at the
rate applicable to state miscellaneous members and applied to the
compensation earned by him or her during the period or periods of
contribution. In addition to the normal rate of contribution provided
in Section 20677.4, a National Guard member shall also pay the
employer contribution, at the rate established in Section 20814,
attributable to the service of that member. All contributions
described in this section will be deposited in the account of the
National Guard member and administered as normal contributions of
that member.
(b) (1) The Military Department shall notify the member of his or
her total rate of contributions and the amount of the monthly
contribution payable by him or her to the retirement fund. The member
shall transmit his or her contribution with respect to the service
described in the notice by the Military Department. The Military
Department shall transmit the contributions to the system as
described in rules and regulations adopted by the board.
(2) If the member fails to pay the contribution within one month
after receipt of the notice, the amount of contribution due shall
accrue interest, at the rate described in Section 20059, as
calculated by the Military Department, with interest to be added to
the amount owed for the subsequent month. The system shall not be
obligated to attempt to collect any delinquent payments. A member may
not be credited with service under this part until the contribution
with respect to that service, plus any accrued interest, is paid in
full.
(c) The Military Department shall periodically furnish to the
board a list of the members subject to this section.
Under conditions established by the board, the system may
periodically bill the Military Department for reimbursement of the
administrative and program costs of administering the membership and
service credit of National Guard members.
The comptroller of the university shall deduct from the
compensation of each university member and remit to the board the
contributions so determined and the other contributions payable, and
furnish to the board a statement of the contributions so deducted,
with respect to each member, together with any other information the
board may require.
The board shall furnish, in a manner determined by it, to
the clerk or other officer designated by the governing body, of each
contracting agency the normal rate of contribution for, and the
amount of any other contributions payable by, each local member
employed therein. The officer shall apply the rate of contribution to
the compensation of each local member and deduct from that
compensation and remit to the board the contributions so determined
and the other contributions payable, and furnish to the board a
statement of the contributions so deducted, with respect to each
member, together with any other information the board may require.
Each member's contribution deducted and remitted or
otherwise paid to the board shall be credited by the board, together
with regular interest, to an individual account of the member for
whom the contribution was made. Payment of salaries or wages less
such contribution is in full discharge of all claims and demands
whatsoever for the service rendered by the members during the period
covered by the payment, except the benefits afforded by this part.
(a) If a basic death benefit becomes payable before the
payment of the total amount the member elected to pay under any
election with respect to normal contributions, arrears contributions,
absences, or public service credit permitted under this part, the
member's entire compensation, or the service upon which that total
amount was based, as the case may be, shall be included in the
computation of the portion of the death benefit that is provided in
subdivision (b) of Section 21532, and the unpaid balance of the total
amount may not be paid to this system, nor may it be included in the
member's accumulated contributions that constitute a part of the
basic death benefit.
(b) Any balance of any total amount remaining unpaid at the death
of the member on account of whom a special death benefit is payable
or at the retirement of a member for industrial disability may be
subject to Section 21037 when payment of the balance would not
increase the allowance payable. When the balance of the amount
remaining unpaid would increase the allowance payable, the balance
shall become due and payable immediately, except that the survivor of
a member who died under circumstances under which a special death
benefit is payable and who had authorized payroll deductions may
elect to continue those deductions from the survivor allowance in
lieu of the lump-sum payment otherwise required. If the balance is
not paid, the portion of the unpaid amount representing contributions
on compensation earned in the membership applicable to the member at
the time of injury resulting in death or disability shall be
deducted from the benefit otherwise payable and this system shall be
discharged from any liability for any annuity or benefit with respect
to any remainder of the unpaid contribution.
(c) Any balance of the total amount remaining unpaid at the time
of retirement for service or ordinary disability, or at death, with
respect to which a benefit is payable under Section 21546, may be
subject to Section 21037 when payment of the balance would not
increase the allowance payable. When the balance of the amount
remaining unpaid would increase the allowance payable, the balance
shall become due and payable immediately, except that the survivor of
a member who died under circumstances under which a benefit under
Section 21546 is payable and who had authorized payroll deductions
may elect to continue those deductions from the survivor allowance in
lieu of a lump-sum payment of the balance due. If the balance is not
paid, the service credit included in the election shall be reduced
proportionately and any service credit dependent on completion of
payments eliminated for purposes of computing the allowance but not
for purposes of determining entitlement to an allowance.
(d) Notwithstanding any provision of subdivision (b) or (c), a
member who retires before payment of the total amount which he or she
elected to pay, may elect to pay the balance due, or the total
amount if no payroll deductions had been made prior to retirement, by
deductions from his or her retirement allowance equal to those which
the member authorized as payroll deductions. In that case, service
credit included in the election may not be reduced, nor may any prior
service dependent on completion of payments be eliminated for
purposes of computing the allowance. Any balance of the total amount
remaining unpaid upon the death of the member shall be treated in the
same manner as unpaid balances are treated if a special death
benefit is payable, except that the survivor of a retired member who
had authorized deductions from his or her retirement allowance in
accordance with this subdivision, and who is eligible for a monthly
allowance, may elect to continue those deductions from the survivor's
allowance in lieu of the lump-sum payment otherwise required.
(e) Interest paid with respect to normal contributions, arrears
contributions, absences, or public service credit permitted under
this part, prior to date of retirement or death of the member, shall
be credited to the member's individual account. Interest paid after
the date of retirement or death of the member shall be credited to
the retirement fund pursuant to Section 20174.