KRS 95A.250: Supplemental payments and pension contributions to local governments,

the Kentucky Community and Technical College Systems, and the Department

of Military Affairs from fund -- Administrative expense reimbursement.

(1) (a) An eligible local government shall be entitled to receive an annual supplement

of three thousand dollars ($3,000) and, beginning July 1, 2018, an annual

supplement of four thousand dollars ($4,000) for each qualified professional

firefighter it employs, plus an amount equal to the required employer's

contribution on the supplement to the defined benefit pension plan, or to a

plan qualified under Section 401(a) or Section 457 of the Internal Revenue

Code of 1954 as amended.

(b) The employer's contribution to any of these plans on the supplement shall not

exceed the required employer's contribution to the County Employees

Retirement System pursuant to KRS Chapter 78 for the hazardous duty

category. The pension contribution on the supplement shall be paid whether

the professional firefighter entered the system under hazardous duty coverage

or nonhazardous coverage.

(c) The local unit of government shall pay the amount received for retirement

coverage to the appropriate retirement system to cover the required employer

contribution on the supplement.

(d) Should the foundation program funds be insufficient to pay employer

contributions to the system, then the total amount available for pension

payments shall be prorated to each eligible government so that each receives

the same percentage of required pension costs attributable to the supplement.

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

subsection, but only if sufficient funds are available to fully reimburse

each eligible local government for the em ployer contributions to the

pension system, each local 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 tho usand one hundred dollars ($3,100) for each

qualified professional firefighter it employs, subject to the cap

established by subparagraph 3. of this paragraph.

2. The local 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 amount distributed under this paragraph shall not exceed the

total sum of two hundred fifty thousand dollars ($250,000) for e ach

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

reimbursement as provided in subparagraph 1. of this paragraph, then

the amount shall be distributed pro rata to each eligible local

government so that each receives the same percentage a ttributable to its

total receipt of the cash salary supplement.

(2) (a) Each qualified professional firefighter, whose local government receives a

supplement pursuant to subsection (1)(a) of this section due to employment of

the firefighter, shall receive distribution of the supplement from that local

government in twelve (12) equal monthly installments with his or her pay for

the last pay period of each month. The monthly distribution shall be

calculated by dividing the supplement amount established in subsection (1)(a)

of this section by twelve (12).

(b) The supplement disbur sed to a qualified professional firefighter pursuant to

this section shall not be considered "wages" as defined by KRS

337.010(1)(c)1. and shall not be included in the hourly wage rate for

calculation of overtime pursuant to KRS 337.285 for scheduled overt ime. The

supplement shall be included in the hourly wage rates for calculation of

overtime for unscheduled overtime pursuant to KRS 337.285.

(c) To determine the addition to the hourly wage rate for calculation of overtime

on unscheduled overtime, the annu al supplement shall be divided by two

thousand eighty (2,080). The overtime rate for unscheduled overtime shall be

calculated by adding the quotient, which is the amount of the annual

supplement divided by two thousand eighty (2,080), to the hourly wage ra te

and multiplying the total by one and one -half (1.5). The enhanced overtime

rate shall be paid only for unscheduled overtime. Scheduled overtime shall be

paid at one and one -half (1.5) times the regular hourly wage rate, excluding

the supplement.

(3) (a) The Kentucky Community and Technical College System shall be entitled to

receive annually a supplement equal to the amount determined in subsection

(1) of this section for each Kentucky fire and rescue training coordinator

employed by the Kentucky Communi ty and Technical College System who

meets the qualifications for individual firefighters required in KRS 95A.230,

plus an amount equal to the required employer's contribution on the

supplement to the defined benefit pension plan.

(b) The Department of Mili tary Affairs shall be entitled to receive annually a

supplement equal to the amount determined in subsection (1) of this section

for each civilian firefighter employed by the Department of Military Affairs

who meets the qualifications for individual firefi ghters required in KRS

95A.230, plus an amount equal to the required employer's contribution on the

supplement to the defined benefit pension plan.

(c) Each fire and rescue training coordinator employed by the Kentucky

Community and Technical College Syste m and each civilian firefighter

employed by the Department of Military Affairs, whose employer receives a

supplement pursuant to this subsection, shall receive distribution from that

employer of the supplement which his or her qualifications brought to the

employer. The supplement distributed shall be in addition to his or her regular

salary.