§ 9-3-412 — Members' contributions; payroll deductions; employer authorized to pay employee's share

(a) Except as otherwise provided in this section and W.S.
9-3-431 and 9-3-432, every member covered under this article
shall pay into the account nine and one-quarter percent (9.25%)
of his salary for the period from July 1, 2021 through June 30,
2026 and thereafter a percentage of the member's salary
determined in accordance with W.S. 9-3-413.1. Every firefighter
member covered under this article shall pay into the account
seven percent (7%) of his salary. Payments shall be deducted
each pay period from each member's salary by the chief fiscal
officer of each participating employer. Employee contributions
shall be transferred to the account in accordance with
subsection (c) of this section.
(b) Except as provided by W.S. 9-2-3207(a)(xi)(F)(III) or
(IV), in order to be treated as employer contributions for the
sole purpose of determining tax treatment under the United
States Internal Revenue Code, section 414(h) the contributions
required by subsection (a) of this section shall be paid by the
employer for state employee members and may be paid by the
employer for member employees of political subdivisions of this
state. Any contract employee authorized to participate in the
state retirement system under W.S. 9-2-3207(a)(xi)(F)(III) shall
pay the entire member contribution and the entire employer
contribution under W.S. 9-3-413 and 9-3-413.1. For the
contributions as provided by W.S. 9-2-3207(a)(xi)(F)(IV), the
contributions required by subsection (a) of this section may be
paid by the Wyoming livestock board for state employee members
in order to be treated as employer contributions for the sole
purpose of determining tax treatment under the United States
Internal Revenue Code, section 414(h). The amounts shall be
stated in the employment contract.
(c) The contributions under subsection (b) of this section
and W.S. 9-3-413.1 shall be paid from the source of funds which
is used in paying salary to the member. The employer may pay
these contributions by a reduction in cash salary of the member
or by an offset against a future salary increase, or by a
combination of a reduction in salary and an offset against a
future salary increase, provided:
(i) No salary reduction, offset or combination
thereof shall exceed the percentage amount actually deducted
from a member's salary for contributions to the Wyoming
retirement system;
(ii) Except as provided in paragraphs (iii) and (iv)
of this subsection and W.S. 9-3-413.1(b), any employer may pay
any amount of a member's share of retirement contributions
without a salary reduction, offset or combination thereof;
(iii) For state employee members five and fifty-seven
hundredths percent (5.57%) of the member's salary shall be paid
by the employer without any salary reduction or offset. The
remaining portion of the state employee's contribution shall be
paid through a reduction in cash salary of the state employee
unless specified otherwise by legislative act;
Note: this paragraph is repealed by Laws 2024, ch. 60, § 3.
effective 7/1/2026.
(iv) For full-time brand inspection contract
employees authorized to participate in the state retirement
system under W.S. 9-2-3207(a)(xi)(F)(IV), not more than the
amount specified in W.S. 9-3-413.1(b)(iii) of the contract
employee's salary shall be paid by the livestock board unless
specified otherwise by legislative act.
(d) Repealed by Laws 2002, Ch. 82, § 3.