Minn. Stat. § 353E.03: CORRECTIONAL SERVICE PLAN CONTRIBUTIONS.

Subdivision 1. Member contributions.

A member of the plan shall make an employee contribution in an amount equal to 6.83 percent of salary.

Subd. 2. Employer contributions.

The employer shall contribute for a member of the plan an amount equal to 10.25 percent of salary.

Subd. 3. Contribution deductions.

The head of each department of each governmental subdivision that employs members of the local government correctional service retirement plan must deduct employee contributions in the manner and subject to the terms provided in section 353.27, subdivision 4.