State departments and agencies must deduct specified retirement contributions from members’ pay each payroll period, and several officials must certify, transmit, record, and credit those amounts.
Sec. 815.402. COLLECTION OF CERTAIN MEMBER CONTRIBUTIONS. (a) Except as provided by Section 813.201, each payroll period, each department or agency of the state shall cause to be deducted from the compensation of each member, other than a cash balance group member, a contribution of: (1) 9.5 percent of the compensation if the member is not a member of the legislature, for service rendered after August 31, 2015, and before September 1, 2017; (2) for service by a member who is not a member of the legislature rendered on or after September 1, 2017, the lesser of: (A) 9.5 percent of the compensation; or (B) a percentage of the compensation equal to 9.5 percent reduced by one-tenth of one percent for each one-tenth of one percent that the state contribution rate for the fiscal year to which the service relates is less than the state contribution rate established for the 2017 fiscal year; or (3) 9.5 percent of the compensation if the member is a member of the legislature. (b) To facilitate the making of deductions, the board of trustees may modify a member's required deductions by an amount that does not exceed one-tenth of one percent of the annual compensation on which the deduction is made. (c) Each department or agency head shall certify to the board of trustees and to the disbursing officer of the department or agency on each payroll, or in another manner prescribed by the board, the amounts to be deducted from each member's compensation. (d) The disbursing officer of each department or agency on authority from the department or agency head shall: (1) make deductions from each member's compensation for contributions to the retirement system; (2) transmit monthly, or at the time designated by the board of trustees, a certified copy of the payroll or report to the retirement system; and (3) pay the amount deducted to the retirement system for deposit in the employees saving account. (e) The retirement system shall record all receipts of member contributions and shall deliver the receipts to the comptroller. The comptroller shall credit the receipts to the employees saving account. (f) The deductions required by this section shall be made even if the member's compensation is reduced below the amount equal to the minimum compensation provided by law. (g) By becoming a member of the retirement system, a member consents to the deductions required by this section. The payment of compensation less those deductions is a complete release of all claims, except benefits provided by this subtitle, for services rendered by the member during the payment period. (h) In addition to the contribution under Subsection (a)(1), each department or agency of the state that employs a law enforcement or custodial officer shall deduct an additional 0.5 percent contribution from that member's compensation, to be deposited in the law enforcement and custodial officer supplemental retirement fund, provided that, if the state contribution to the law enforcement and custodial officer supplemental retirement fund is computed using a percentage less than 0.5 percent, the member's contribution is computed using a percentage equal to the percentage used to compute the state contribution. Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1, 1981. Amended by Acts 1985, 69th Leg., ch. 91, Sec. 18, eff. Sept. 1, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 25.402 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 8.49, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1231, Sec. 23, eff. Sept. 1, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1308 (H.B. 2559), Sec. 22, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1249 (S.B. 1664), Sec. 14, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 618 (S.B. 1459), Sec. 15, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 331 (H.B. 9), Sec. 3, eff. September 1, 2015. Acts 2021, 87th Leg., R.S., Ch. 940 (S.B. 321), Sec. 16, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 940 (S.B. 321), Sec. 17, eff. September 1, 2021.