Section 310.6 - Local Contributions(a) Except as otherwise provided by this section, the governing body of the political subdivision associated with a participating department shall make a contribution for each month for each individual who is a member of the pension system as determined under § 862.002, Texas Government Code. The monthly contribution is composed of two parts, as outlined in subsections (b) and (c) of this section. Contributions are payable for each month of service regardless of whether the member receives a year of qualified service. Contributions are payable as provided by § 865.014, Texas Government Code, and § 310.8 of this title (relating to Billing). Contributions required under this section are not considered compensation to the members for whom they are made.(b) The Part One contribution is the portion of the contribution that is used for purposes of calculating the benefit of a member as provided in § 308.2 of this title (relating to Service Retirement Annuity). The Part One contribution will be no less than the minimum contribution amount provided in subsection (d) of this section.(c) The Part Two contribution is the portion of the contribution that is applied to reduce the unfunded actuarial accrued liability of the pension system as contemplated under § 861.001(1) and § 864.002(a)(1), Texas Government Code. The Part Two contribution is not used for purposes of calculating the service retirement benefit of a member as provided in § 308.2 of this title. The state board may establish or modify the Part Two contribution based on the pension system's most recent actuarial valuation approved by the state board, but in no case shall the Part Two contribution exceed 15 percent of the Part One contribution attributable to the participating department. Any Part Two contribution established or modified by the state board will be effective beginning on September 1 following the state board's approval of such Part Two contribution. The governing body of a political subdivision associated with the participating department shall make the Part Two contribution for each month as provided in subsection (a) of this section.(d) The minimum contribution rate for each participating department is $36 per member. After August 31, 2015, the minimum contribution rate for each participating department is $36 per member plus any Part Two contribution that might be charged by the pension system, as provided in subsection (c) of this section. The governing body of a political subdivision associated with the participating department may elect to make Part One contributions with respect to a participating department at a rate greater than the minimum contribution amount by notifying the Executive Director in writing of the rate.(e) Contributions are payable when leave is taken under the Family and Medical Leave Act of 1993 ( 29 U.S.C. § 2601 et seq.). Contributions are not payable during a period of temporary disability.(f) Contributions are not immediately payable during a period of military leave while on active military duty if (1) the military duty constitutes qualified military service in uniformed services, as provided under the Uniformed Services Employment and Re-Employment Rights Act, 38 United States Code § 4301 et seq. (USERRA) and (2) the member is designated as on military leave by the pension system upon receiving documentation from the participating department that substantiates such active military duty under procedures developed by the pension system pursuant to § 306.3(c) of this title (relating to Qualified Service Credit for Eligible Active Military Duty under the Uniformed Services Employment and Re-Employment Rights Act). Contributions for the period of active military duty shall be paid by the governing body of the political subdivision associated with the participating department upon the member's return to the participating department in accordance with §306.3(e) and as required by USERRA.(g) The pension system may accept Part One and Part Two contributions from the governing body of the participating department or the governing body of the political subdivision associated with the participating department, but in no event shall the pension system's acceptance of contributions directly from the governing body of the participating department waive or otherwise limit the ultimate responsibility of the governing body of the political subdivision associated with the participating department to make contributions and associated interest, if any, to the pension system.34 Tex. Admin. Code § 310.6
The provisions of this §310.6 adopted to be effective October 2, 2005, 30 TexReg 6063; amended to be effective September 1, 2006, 31 TexReg 5811; amended to be effective July 27, 2014, 39 TexReg 5625; Amended by Texas Register, Volume 40, Number 41, October 9, 2015, TexReg 7104, eff. 10/18/2015; Amended by Texas Register, Volume 42, Number 36, September 8, 2017, TexReg 4656, eff. 9/10/2017; Amended by Texas Register, Volume 44, Number 52, December 27, 2019, TexReg 8335, eff. 12/31/2019