P.R. Laws tit. 4, § 242
The contribution of every Retirement System participant shall be nine point five percent (9.5%) percent of his/her compensation as of the operative date of the System or as of the date he/she became a judge if his/her appointment is subsequent thereto. The participant shall continue making such contribution for as long as he/she is in active service, regardless of whether or not he/she has accumulated enough credits to assure him/her the maximum retirement pension provided by §§ 233–246 of this title.
The contribution of every participant who enrolls for the first time in the System after July 1, 2014 shall be twelve percent (12%) of his/her compensation. The participant shall continue making such contribution for as long as he/she serves as a judge. Upon retirement, these participants shall be entitled to receive an annuity computed as provided in §§ 236c and 236d of this title, as well as an annuity on the basis of the defined contribution as provided in § 242a of this title.
The Government shall contribute to the System such amounts as, together with the contributions of the participants, interest on investments, and any other income deriving to the System, are necessary for meeting the maintenance and administration costs of the System.
History —Oct. 19, 1954, No. 12, p. 152, § 10, retroactive to July 1, 1954; Dec. 24, 2013, No. 162, § 10.