{"data":{"id":"us-ok/okla.-stat.-tit.-20-20-1103.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 20, § 20-1103.3","heading":"Deduction of employee contributions – Picked up","body":"contributions.\n\nA. Employee contributions shall be deducted by the employer for\n\nsuch benefits as the Board is authorized to administer as provided\n\nfor by law. Employee and employer contributions shall be remitted\n\nmonthly, or as the Board may otherwise provide, to the Executive\n\nDirector for deposit in the State Judicial Retirement Fund.\n\nB. The employer shall pick up under the provisions of Section\n\n414(h)(2) of the federal Internal Revenue Code and pay the\n\ncontribution which the member is required by law to make to the\n\nSystem for all compensation earned after December 31, 1999.\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 participating employer in lieu of contributions by\n\nthe member in determining tax treatment under the federal Internal\n\nRevenue Code 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\nparticipating employer to the System.\n\nC. Member contributions which are picked up shall be treated in\n\nthe same 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 participating employer. Member contributions so picked up shall\n\nbe included in gross salary for purposes of determining benefits and\n\ncontributions under the System.\n\nD. The employer 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.","path":["OK Code","Title 20"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os20.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2dc26665e58537586bf2f7eb261f605ba5746fb417ce9ee802e913152c42f56d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-20-20-1103.2","next":"us-ok/okla.-stat.-tit.-20-20-1103a"},"notice":"GroundRules: Original legal text. Not legal advice."}