(a)An employer reemploying a member of the Defined Benefit Program with service subject to the requirements of Chapter 43 (commencing with Section 4301) of Title 38 of the United States Code shall be liable to the plan for the employer contributions under this part, provided that employer was the last employer employing the member immediately prior to the period served by the member in the uniformed services.
(b)For purposes of determining the amount of that liability under this part and any obligation to the plan with respect to the Defined Benefit Program, interest shall not be included in the liability to the plan.
(c)Subject to subdivision (e), the employer shall pay the employer contributions for the eligible period of service in the uniformed services that would have been required
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(a)
An employer reemploying a member of the Defined Benefit Program with service subject to the requirements of Chapter 43 (commencing with Section 4301) of Title 38 of the United States Code shall be liable to the plan for the employer contributions under this part, provided that employer was the last employer employing the member immediately prior to the period served by the member in the uniformed services.
(b)
For purposes of determining the amount of that liability under this part and any obligation to the plan with respect to the Defined Benefit Program, interest shall not be included in the liability to the plan.
(c)
Subject to subdivision (e), the employer shall pay the employer contributions for the eligible period of service in the uniformed services that would have been required under Sections 22950, 22950.5, and 22951 had the member remained continuously employed during that period of eligible service in the uniformed services.
(d)
In addition to any amount required pursuant to subdivision (c), the employer shall pay the full cost of any interest and additional earnings credits credited to the member’s Defined Benefit Supplement account pursuant to subdivision (b) of Section 22851.
(e)
The employer shall not be liable for employer contributions under this part for the eligible period of service in the uniformed services to the extent that the member fails to remit the member contributions for that period.
(f)
The employer shall provide information regarding the reemployment of a member who is subject to Chapter 43 (commencing with Section 4301) of Title 38 of the United States Code on a form prescribed by the system within 30 days of the date of reemployment.
(g)
Employers shall remit to the plan with respect to the Defined Benefit Program and the Defined Benefit Supplement Program, the employer contributions required under subdivisions (c) and (d) within 60 working days of the date the system notifies the employer of the amount of contributions due with respect to the member who elects to remit the member contributions for the eligible period of service in the uniformed services.
(h)
If the employee does not comply with subdivision (b) of Section 22851 within the time period specified, the employer contributions that were remitted for that period shall be adjusted
pursuant to Section 23008.