(a) Beginning January 1, 1987, each peace officer or firefighter shall contribute to the plan an amount equal to seven and one-half percent of the peace officer’s or firefighter’s compensation. Except as provided in (d) of this section, beginning January 1, 1987, each other employee shall contribute to the plan an amount equal to six and three-quarters percent of the employee’s compensation. The contributions shall be deducted by the employer at the end of each payroll period. The contributions shall be deducted from employee compensation before computation of applicable federal taxes, and the contributions shall be treated as employer contributions under 26 U.S.C. § 414(h)(2). A member may not have the option of making the payroll deduction directly instead of having the contribution picked up by the employer.
state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(b)[Repealed, Sec. 6 ch 135 SLA 1980 and Sec. 39 ch 146 SLA 1980].(c) An employee who has made an election under Alaska Stat. § 39.35.300(c) or 39.35.310(c) to have the employee’s years of service as a noncertificated employee of a state boarding school, of a school district or regional educational attendance area, of the special education service agency, or of the Alaska Vocational Technical Center determined by reference to Alaska Stat. § 14.25.220 shall pay a contribution surcharge for that service. The amount of the surcharge is the difference between the amount the employer would have had to contribute under Alaska Stat. § 39.35.255 – 39.35.290 for the employee when treating the employee’s credited service as service earned under Alaska Stat. § 39.35.300(c) or 39.35.310(c) less the amount the employer would have had to contribute under Alaska Stat. § 39.35.255 – 39.35.290 without treating the employee’s credited service as service earned under Alaska Stat. § 39.35.300(c) or 39.35.310(c).(d) The employer of a member who is employed by a school district, a regional educational attendance area, or a state boarding school who is assaulted while on the job and who, as a result of a physical injury from the assault, is placed on unpaid leave of absence or is receiving benefits under Alaska Stat. Chapter 23.30, shall pay the member’s contributions under this section while the member is, as a result of the on-the-job injury, on unpaid leave or receiving the benefits under Alaska Stat. Chapter 23.30.
