Rhode Island § 36-10-1.1 § 36-10-1.1. Department payment of member contributions.

Rhode Island Statutes

§ 36-10-1.1 — § 36-10-1.1. Department payment of member contributions.

Rhode Island § 36-10-1.1

Title 36Public Officers and Employees

Ch. 36-10Retirement System â€” Contributions and Benefits

This text of Rhode Island § 36-10-1.1 (§ 36-10-1.1. Department payment of member contributions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 36-10-1.1 (2026).

Text

§ 36-10-1.1. Department payment of member contributions.
(a) Each department, pursuant to the provisions of § 414(h)(2) of the United States Internal Revenue Code, 26 U.S.C. § 414(h)(2), shall pick up and pay the contributions that would be payable by the employees as
            members under §§ 36-10-1, 8-3-16, 8-8-10.1, 8-8.2-7, 28-30-18.1, and 42-28-22.1. The contributions so picked up shall be treated as employer contributions in determining
            tax treatment under the United States Internal Revenue Code; and shall not be included
            as gross income of the employee until such time as they are distributed. Employee
            contributions that are picked up pursuant to this section shall be

Free access — add to your briefcase to read the full text and ask questions with AI

§ 36-10-1.1. Department payment of member contributions.

(a) Each department, pursuant to the provisions of § 414(h)(2) of the United States Internal Revenue Code, 26 U.S.C. § 414(h)(2), shall pick up and pay the contributions that would be payable by the employees as members under §§ 36-10-1, 8-3-16, 8-8-10.1, 8-8.2-7, 28-30-18.1, and 42-28-22.1. The contributions so picked up shall be treated as employer contributions in determining tax treatment under the United States Internal Revenue Code; and shall not be included as gross income of the employee until such time as they are distributed. Employee contributions that are picked up pursuant to this section shall be treated and identified as member contributions for all purposes of the retirement system except as specifically provided to the contrary in this section.

(b) Member contributions picked up by a department shall be paid from the same source of funds used for the payment of compensation to a member. A deduction shall be made from a member's compensation equal to the amount of his or her contributions picked up by his or her departmental employer. This deduction, however, shall not reduce his or her compensation for purposes of computing benefits under the applicable retirement system. Picked up contributions shall be transmitted to the retirement system in accordance with the provisions of § 36-10-1, on the date contributions are withheld but no later than three (3) business days following the pay period ending in which contributions were withheld.

(c) The state is required to deduct and withhold member contributions and to transmit same to the retirement system and is hereby made liable for the contribution. In addition, any amount of employee contributions actually deducted and withheld shall be deemed to be a special fund in trust for the benefit of the member and shall be transmitted to the retirement system as set forth herein.