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Kentucky · Snapshot 09/05/2026

KRS 15.460: Supplemental payments and retirement contributions to local governments

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Where this section sits in the code
  1. KRS Chapter 15

from fund -- Administrative expense reimbursement -- Fringe benefits costs --

Game wardens and Tourism, Arts and Heritage Cabinet peace officers --

Supplements to qualified police officers, sheriffs, and deputy sheriffs -- Receipt

of supplements during period of military activation -- Due process disciplinary

procedures.

(1) (a) Except as provided in subsection (4)(a) of this section, an eligible unit of

government sh all be entitled to receive an annual supplement of three

thousand dollars ($3,000) for each qualified police officer it employs. The

supplement amount shall be increased to four thousand dollars ($4,000)

beginning July 1, 2018.

(b) 1. In addition to the su pplement, the unit of government shall receive an

amount equal to the required employer's contribution on the supplement

to the retirement plan and duty category to which the officer belongs. In

the case of County Employees Retirement System membership, th e

retirement plan contribution on the supplement shall be paid whether the

officer enters the system under hazardous duty coverage or

nonhazardous coverage.

2. The unit of government shall pay the amount received for retirement

plan coverage to the appropr iate retirement system to cover the required

employer contribution on the pay supplement.

3. If the foundation program funds are insufficient to pay employer

contributions to the system, then the total amount available for

retirement plan payments shall be prorated to each eligible government

so that each receives the same percentage of required retirement plan

costs attributable to the cash salary supplement.

(c) 1. In addition to the payments received under paragraphs (a) and (b) of this

subsection, but o nly if sufficient funds are available to make all

payments required under paragraph (b) of this subsection, each unit of

government shall receive an administrative expense reimbursement in an

amount equal to seven and sixty-five one-hundredths percent (7.65%) of

the total annual supplement received greater than three thousand one

hundred dollars ($3,100) for each qualified police officer that is a local

officer as defined in KRS 15.420(2)(a)1. that it employs, subject to the

cap established by subparagraph 3. of this paragraph.

2. The unit of government may use the moneys received under this

paragraph in any manner it deems necessary to partially cover the costs

of administering the payments received under paragraph (a) of this

subsection.

3. The total amoun t distributed under this paragraph shall not exceed the

total sum of five hundred twenty -five thousand dollars ($525,000) for

each fiscal year. If there are insufficient funds to provide for full

reimbursement as provided in subparagraph 1. of this paragra ph, then

the amount shall be distributed pro rata to each eligible unit of

government so that each receives the same percentage attributable to its

total receipt of the cash salary supplement.

(d) In addition to the payments received under paragraphs (a) and (b) of this

subsection, each unit of government shall receive the associated fringe

benefits costs for the total supplement of four thousand dollars ($4,000) for

each qualified police officer th at is a state officer as defined in KRS

15.420(2)(a)2. that it employs. Fringe benefits shall be limited to retirement

plan contributions and the federal insurance contributions act tax.

(e) Notwithstanding paragraphs (a) to (d) of this subsection, a Kentu cky

Department of Fish and Wildlife Resources game warden appointed pursuant

to KRS 150.090(2) and listed in KRS 15.420(2)(a)2.n. shall be a participant in

the Kentucky Law Enforcement Foundation Program fund. A game warden

shall receive an annual training stipend commensurate to the annual

supplement paid to the police officer as defined in KRS 15.420.

(f) Any peace officer sanctioned by the Tourism, Arts and Heritage Cabinet shall

be deemed a police officer solely for the purpose of inclusion in the Law

Enforcement Foundation Program fund.

(2) The supplement provided in subsection (1) of this section shall be paid by the unit

of government to each police officer whose qualifications resulted in receipt of a

supplemental payment. The payment shall be in add ition to the police officer's

regular salary and, except as provided in subsection (4)(b) of this section, shall

continue to be paid to a police officer who is a member of:

(a) The Kentucky National Guard during any period of activation under Title 10

or 32 of the United States Code or KRS 38.030; or

(b) Any reserve component of the United States Armed Forces during any period

of activation with the United States Armed Forces.

(3) (a) A qualified sheriff who receives the maximum salary allowed by Section 24 6

of the Kentucky Constitution and KRS 64.527 shall not receive a supplement.

(b) A qualified sheriff who does not receive the maximum salary allowed by

Section 246 of the Kentucky Constitution and KRS 64.527, excluding the

expense allowance provided by KR S 70.170, shall upon annual settlement

with the fiscal court under KRS 134.192, receive that portion of the

supplement that will not cause his or her compensation to exceed the

maximum salary.

(c) A qualified sheriff who seeks to participate in the fund shall forward a copy of

the annual settlement prepared under KRS 134.192 to the fund. The sheriff

shall reimburse the fund if an audit of the annual settlement conducted

pursuant to KRS 134.192 reflects that the sheriff received all or a portion of

the supplement in violation of this section. A sheriff who fails to provide a

copy of the annual settlement to the fund or to reimburse the fund after

correction by audit, if required, shall not be qualified to participate in the fund

for a period of two (2) years.

(d) A qualified deputy sheriff shall receive the supplement from the sheriff if the

sheriff administers his or her own budget or from the county treasurer if the

sheriff pools his or her fees. The failure of a sheriff to comply with the

provisions of this section shall not affect the qualification of his or her

deputies to participate in the fund.

(4) (a) Eligible units of government shall receive the salary supplement, excluding

funds applicable to the employer's retirement plan contribution, provided in

subsection (1) of this section for distribution to a police officer who is eligible

under subsection (2) of this section.

(b) A qualified police officer receiving a salary supplement during any period of

military activation, as provided in subsection (2) o f this section, shall not be

entitled to receive the employer's retirement plan contribution, and the salary

supplement shall not be subjected to an employee's contribution to a

retirement plan. The salary supplement shall otherwise be taxable for all

purposes.

(5) A unit of government receiving disbursements under this section shall follow all

laws applicable to it that may govern due process disciplinary procedures for its

officers, but this subsection shall not be interpreted to:

(a) Authorize the department, the cabinet, or the council to investigate, judge, or

exercise any control or jurisdiction regarding the compliance of a unit of

government with laws that may govern due process disciplinary procedures

for its officers, except as otherwise provided by laws;

(b) Create a private right of action for any police officer regarding an agency's

participation in this section;

(c) Authorize a termination of an agency's participation as a result of a judgment

that the unit of government failed to follow its pro cedures in any independent

cause of action brought by the police officer against the unit of government;

or

(d) Prevent the adoption, amendment, or repeal of any laws that may govern the

due process disciplinary procedures of a unit of government's police officers.

Collected 2026-09-05T20:48:34Z. Source file · JSON

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