Fla. Admin. Code R. 60S-3.013

Current through Reg. 50, No. 244; December 17, 2024
Section 60S-3.013 - Retirement Contributions for Upgraded Previous Service Credit
(1) The required contributions for a current or former elected officer to claim retirement credit in the Elected Officers' Class for service purchased on or after July 1, 1974, and specified in subsection 60S-2.013(1), F.A.C., shall be equal to the difference between the total employee and employer contribution rate actually paid and the total contribution rate required at the time the service was rendered based on the gross salary received, but not less than $1,000 per month, plus interest as provided in Rule 60S-3.0035, F.A.C., from the first fiscal year of the service being claimed. The appropriate contribution rates are as follows:
(a) For service rendered before July 1, 1972, the total contribution rate in effect on July 1, 1972; or
(b) For service rendered after July 1, 1972, the total contribution rate required at the time the service was rendered for the subclass of the Elected Officers' Class being purchased; or
(c) For service rendered prior to the establishment of the subclass, the total contribution rate in effect for the appropriate subclass on the date the elective office was included in the Elected Officers' Class as provided in subsection 60S-1.0055(1), F.A.C.; or
(d) For service rendered as an elected county officer before July 1, 1981, the total contribution rate applicable for the legislative subclass of the Elected Officers' Class.
(e) For additional retirement credit in the Elected Officers' Class purchased by an elected state officer from January 1, 1991 through June 30, 1991, such officer shall contribute one-half of the total contributions and interest calculated in accordance with this section; and an equal amount shall be paid by the employer. No contributions shall be paid by the employer on behalf of any elected state officer who purchases such retirement credit after June 30, 1991.
(2) The employer contributions for service, as provided in paragraph 60S-2.013(1)(c), F.A.C., as a county judge, judge of a court of record, judge of a criminal or civil court of record, or judge of any metropolitan court established pursuant to Section 6 of Article VIII of the State Constitution, which occurred prior to January 1, 1973, may be paid by the county wherein the service occurred or by the member, if the county refuses to make such payment, but in no case shall such payments be made from the general revenue fund.
(3) The required contributions for Senior Management Service Class members to upgrade service performed in the purview of the Senior Management Service Class retroactive to February 1, 1987 as provided in subsection 60S-2.013(2), F.A.C., shall be equal to the difference between the total contributions actually paid and the Senior Management Service Class contributions required during the time the service was rendered, plus interest as provided in Rule 60S-3.0035, F.A.C. The required contributions may be paid by the member's employer on behalf of the member.
(4) The required contributions for a member of the Special Risk Class to claim retirement credit in such class for previous service in fire prevention or firefighter training within the purview of the Class as specified in subsection 60S-2.013(6), F.A.C., shall be equal to the difference between the total employee and employer contribution rate actually paid and the total contribution rate required at the time the service was rendered based on the gross salary received, plus interest as provided in Rule 60S-3.0035, F.A.C., from the first fiscal year of the service being claimed. The required contributions may be paid by the member's employer on behalf of the member.
(5) The required contributions for a member of the Special Risk Class to claim retirement credit in such class for previous service as an emergency medical technician or paramedic within the purview of the Class as specified in subsection 60S-2.013(7), F.A.C., shall be equal to the difference between the total employee and employer contribution rate actually paid and the total contribution rate required at the time the service was rendered based on the gross salary received, plus interest as provided in Rule 60S-3.0035, F.A.C., from the first fiscal year of the service being claimed. The required contributions may be paid by the member's employer on behalf of the member.
(6) The required contributions for a member of the Special Risk Class to claim retirement credit in such class for previous service in a forensic discipline within the purview of the Class as specified in subsection 60S-2.013(8), F.A.C., shall be an amount representing the actuarial accrued liability for the difference in the accrual value during the affected period of service as provided in Section 121.0515(10)(c), F.S. Local government employers may purchase the upgraded service on behalf of the member if that member has been employed by that employer for at least three years.

Fla. Admin. Code Ann. R. 60S-3.013

Rulemaking Authority 121.031, 121.052(14) FS. Law Implemented 121.0515, 121.052, 121.055 FS.

New 10-20-72, Repromulgated 12-31-74, Amended 1-16-77, 11-6-84, Formerly 22B-3.13, Amended 2-4-86, 3-11-87, 9-5-90, 11-14-91, Formerly 22B-3.013, Amended 8-4-94, 4-5-95, 8-13-03, 4-5-12.

New 10-20-72, Repromulgated 12-31-74, Amended 1-16-77, 11-6-84, Formerly 22B-3.13, Amended 2-4-86, 3-11-87, 9-5-90, 11-14-91, Formerly 22B-3.013, Amended 8-4-94, 4-5-95, 8-13-03, 4-5-12.