§ 29:412 — Contributions; payment during military service

§412. Contributions; payment during military service
Any employee may, at his option, pay the required employee contributions to the
retirement system, pension fund, or employee benefit plan applicable to his employment
during his period of service in the uniformed services, provided the payment of contributions
is permitted by the Internal Revenue Code if the plan is a qualified plan. The employee shall
timely furnish his employer with sums equal to those that would have been deducted from
his compensation for retirement system coverage, as required under the public retirement
system or employee benefit plan. Upon such receipt, the employer shall remit the employee
contributions to the applicable system or plan, including the employer contributions that
would have been contributed on behalf of the employee. The employee shall notify his
employer of his election to pay the required employee contributions to the applicable system
or plan at the time he enters service in the uniformed services.

Legislative History

Acts 1991, 1st E.S., No. 6, §1, eff. April 17, 1991; Acts 1995, No. 716, §1, eff. June 21, 1995; Acts 2018, No. 225, §2, eff. May 15, 2018.