{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-49-122","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-49-122","heading":"Deductions from salaries of fire department members -","body":"Picked up contributions - Deposit of funds - City charters\n\nsuperceded.\n\nA. Each municipality having a paid member of a fire department\n\nshall deduct monthly from the salary of each member of the fire\n\ndepartment of such municipality an amount equal to nine percent (9%)\n\nof the actual paid gross salary of each member of the fire\n\ndepartment. The deduction shall be considered the minimum\n\ndeduction. At the option of the municipality, the municipality may\n\npay all or any part of the member's required contribution. The\n\ntreasurer of each municipality shall deduct the authorized\n\ndeductions from the salary of each paid member of the fire\n\ndepartment. The treasurer of the municipality shall deposit within\n\nten (10) days from each ending payroll date in the System the amount\n\ndeducted from the salary of each member of the fire department.\n\nAmounts deducted from the salary of a member and not paid to the\n\nSystem after thirty (30) days from each ending payroll date shall be\n\nsubject to a monthly late charge of one and one-half percent (1\n\n1/2%) of the unpaid balance to be paid by the municipality to the\n\nSystem.\n\nEach municipality shall pick up under the provisions of Section\n\n414(h)(2) of the Internal Revenue Code of 1986, as amended, and pay\n\nthe contribution which the member is required by law to make to the\n\nSystem for all compensation earned after December 31, 1988.\n\nAlthough the contributions so picked up are designated as member\n\ncontributions, such contributions shall be treated as contributions\n\nbeing paid by the municipality in lieu of contributions by the\n\nmember in determining tax treatment under the Internal Revenue Code\n\nof 1986, as amended, and such picked up contributions shall not be\n\nincludable in the gross income of the member until such amounts are\n\ndistributed or made available to the member or the beneficiary of\n\nthe member. The member, by the terms of this System, shall not have\n\nany option to choose to receive the contributions so picked up\n\ndirectly and the picked up contributions must be paid by the\n\nmunicipality to the System.\n\nMember contributions which are picked up shall be treated in the\n\nsame manner and to the same extent as member contributions made\n\nprior to the date on which member contributions were picked up by\n\nthe municipality. Member contributions so picked up shall be\n\nincluded in salary for purposes of the System.\n\nThe municipality shall pay the member contributions from the\n\nsame source of funds used in paying salary to the member, by\n\neffecting an equal cash reduction in gross salary of the member, or\n\nby an offset against future salary increases, or by a combination of\n\nreduction in gross salary and offset against future salary\n\nincreases.\n\nThe treasurer of each municipality shall deduct the picked up\n\ncontributions from the salary of each paid member of the fire\n\ndepartment. The treasurer of the municipality shall deposit monthly\n\nin the System the amount picked up from the salary of each member of\n\nthe fire department.\n\nB. Each municipality having a paid member of a fire department\n\nshall deposit monthly with the State Board an amount equal to the\n\nfollowing:\n\n1. Prior to July 1, 1991, ten percent (10%) of the total actual\n\npaid gross salaries of the members of the fire department;\n\n2. Beginning July 1, 1991 through June 30, 1992, ten and one-\n\nhalf percent (10 1/2%) of the total actual paid gross salaries of\n\nthe members of the fire department;\n\n3. Beginning July 1, 1992 through June 30, 1993, eleven percent\n\n(11%) of the total actual paid gross salaries of the members of the\n\nfire department;\n\n4. Beginning July 1, 1993 through June 30, 1994, eleven and\n\none-half percent (11 1/2%) of the total actual paid gross salaries\n\nof the members of the fire department;\n\n5. Beginning July 1, 1994 through June 30, 1995, twelve percent\n, 1993, eleven percent\n\n(11%) of the total actual paid gross salaries of the members of the\n\nfire department;\n\n4. Beginning July 1, 1993 through June 30, 1994, eleven and\n\none-half percent (11 1/2%) of the total actual paid gross salaries\n\nof the members of the fire department;\n\n5. Beginning July 1, 1994 through June 30, 1995, twelve percent\n\n(12%) of the total actual paid gross salaries of the members of the\n\nfire department;\n\n6. Beginning July 1, 1995 through June 30, 1996, twelve and\n\none-half percent (12 1/2%) of the total actual paid gross salaries\n\nof the members of the fire department;\n\n7. Beginning July 1, 1996, thirteen percent (13%) of the total\n\nactual paid gross salaries of the members of the fire department;\n\nand\n\n8. Beginning November 1, 2013, fourteen percent (14%) of the\n\ntotal actual paid gross salaries of the members of the fire\n\ndepartment.\n\nC. Each county or municipality having a volunteer member of a\n\nfire department shall deposit yearly with the State Board Sixty\n\nDollars ($60.00) for each volunteer member of the department.\n\nProvided, the above-mentioned volunteer county or municipal\n\ncontributions shall be reevaluated by the next scheduled actuarial\n\nstudy and the amounts adjusted so that in a nine-year period of\n\ntime, the amounts would reflect the actuarial recommendations at\n\nthat time. Any county or municipality with an income of less than\n\nTwenty-five Thousand Dollars ($25,000.00) to its general fund during\n\na fiscal year shall be exempt from the provisions of this\n\nsubsection.\n\nAny municipality that fails to comply with the provisions of\n\nthis section shall not be entitled to its proportionate share of the\n\nMotor Fuel Excise Tax which is received through the Oklahoma Tax\n\nCommission. Any county or municipality may exceed the amount of\n\ncontribution required by this section.\n\nThe provisions of this section shall supersede any city charter\n\nprovision in direct conflict with this section.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"353244180d2b4cea9429daa6a44a28ab2b9bfb82d167902e1b3e221459f4740d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-49-121","next":"us-ok/okla.-stat.-tit.-11-11-49-122.1"},"notice":"GroundRules: Original legal text. Not legal advice."}