{"data":{"id":"us-ky/krs-95a.250","jurisdiction":"us-ky","citation":"KRS 95A.250","heading":"Supplemental payments and pension contributions to local governments,","body":"the Kentucky Community and Technical College Systems, and the Department\nof Military Affairs from fund -- Administrative expense reimbursement.\n(1) (a) An eligible local government shall be entitled to receive an annual supplement\nof three thousand dollars ($3,000) and, beginning July 1, 2018, an annual\nsupplement of four thousand dollars ($4,000) for each qualified professional\nfirefighter it employs, plus an amount equal to the required employer's\ncontribution on the supplement to the defined benefit pension plan, or to a\nplan qualified under Section 401(a) or Section 457 of the Internal Revenue\nCode of 1954 as amended.\n(b) The employer's contribution to any of these plans on  the supplement shall not\nexceed the required employer's contribution to the County Employees\nRetirement System pursuant to KRS Chapter 78 for the hazardous duty\ncategory. The pension contribution on the supplement shall be paid whether\nthe professional firefighter entered the system under hazardous duty coverage\nor nonhazardous coverage.\n(c) The local unit of government shall pay the amount received for retirement\ncoverage to the appropriate retirement system to cover the required employer\ncontribution on the supplement.\n(d) Should the foundation program funds be insufficient to pay employer\ncontributions to the system, then the total amount available for pension\npayments shall be prorated to each eligible government so that each receives\nthe same percentage of required pension costs attributable to the supplement.\n(e) 1. In addition to the payments received under paragraphs (a) and (b) of this\nsubsection, but only if sufficient funds are available to fully reimburse\neach eligible local government for the em ployer contributions to the\npension system, each local government shall receive an administrative\nexpense reimbursement in an amount equal to seven and sixty -five one-\nhundredths percent (7.65%) of the total annual supplement received\ngreater than three tho usand one hundred dollars ($3,100) for each\nqualified professional firefighter it employs, subject to the cap\nestablished by subparagraph 3. of this paragraph.\n2. The local government may use the moneys received under this\nparagraph in any manner it deems necessary to partially cover the costs\nof administering the payments received under paragraph (a) of this\nsubsection.\n3. The total amount distributed under this paragraph shall not exceed the\ntotal sum of two hundred fifty thousand dollars ($250,000) for e ach\nfiscal year. If there are insufficient funds to provide for full\nreimbursement as provided in subparagraph 1. of this paragraph, then\nthe amount shall be distributed pro rata to each eligible local\ngovernment so that each receives the same percentage a ttributable to its\ntotal receipt of the cash salary supplement.\n(2) (a) Each qualified professional firefighter, whose local government receives a\nsupplement pursuant to subsection (1)(a) of this section due to employment of\nthe firefighter, shall receive distribution of the supplement from that local\ngovernment in twelve (12)  equal monthly installments with his or her pay for\nthe last pay period of each month. The monthly distribution shall be\ncalculated by dividing the supplement amount established in subsection (1)(a)\nof this section by twelve (12).\n(b) The supplement disbur sed to a qualified professional firefighter pursuant to\nthis section shall not be considered \"wages\" as defined by KRS\n337.010(1)(c)1. and shall not be included in the hourly wage rate for\ncalculation of overtime pursuant to KRS 337.285 for scheduled overt ime. The\nsupplement shall be included in the hourly wage rates for calculation of\novertime for unscheduled overtime pursuant to KRS 337.285.\n(c) To determine the addition to the hourly wage rate for calculation of overtime\non unscheduled overtime, the annu al supplement shall be divided by two\nthousand eighty (2,080). The overtime rate for unscheduled overtime shall be\ncalculated by adding the quotient, which is the amount of the annual\nsupplement divided by two thousand eighty (2,080), to the hourly wage ra te\nand multiplying the total by one and one -half (1.5). The enhanced overtime\nrate shall be paid only for unscheduled overtime. Scheduled overtime shall be\npaid at one and one -half (1.5) times the regular hourly wage rate, excluding\nthe supplement.\n(3) (a) The Kentucky Community and Technical College System shall be entitled to\nreceive annually a supplement equal to the amount determined in subsection\n(1) of this section for each Kentucky fire and rescue training coordinator\nemployed by the Kentucky Communi ty and Technical College System who\nmeets the qualifications for individual firefighters required in KRS 95A.230,\nplus an amount equal to the required employer's contribution on the\nsupplement to the defined benefit pension plan.\n(b) The Department of Mili tary Affairs shall be entitled to receive annually a\nsupplement equal to the amount determined in subsection (1) of this section\nfor each civilian firefighter employed by the Department of Military Affairs\nwho meets the qualifications for individual firefi ghters required in KRS\n95A.230, plus an amount equal to the required employer's contribution on the\nsupplement to the defined benefit pension plan.\n(c) Each fire and rescue training coordinator employed by the Kentucky\nCommunity and Technical College Syste m and each civilian firefighter\nemployed by the Department of Military Affairs, whose employer receives a\nsupplement pursuant to this subsection, shall receive distribution from that\nemployer of the supplement which his or her qualifications brought to the\nemployer. The supplement distributed shall be in addition to his or her regular\nsalary.","path":["KRS Chapter 95A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47445","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:57Z","sha256":"85cf8573a89b7c73459e7f99b8a17a4dac1c2670d968f539ad2f2087c582440c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-95a.245","next":"us-ky/krs-95a.260"},"notice":"GroundRules: Original legal text. Not legal advice."}