{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-17-108.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-17-108.2","heading":"Picked up contributions","body":"A. Beginning July 1, 2019, and for each plan year thereafter, a\n\nperson employed by any school district or employed by a technology\n\ncenter school district, who holds a valid certificate issued by the\n\nState Department of Education or the State Board of Career and\n\nTechnology Education, and is employed on a full-time basis to serve\n\nas a teacher, principal, supervisor, administrator, superintendent,\n\ncounselor, librarian or certified or registered nurse shall have\n\ncredited against the employee contribution amount, an annual amount\n\nbased upon qualifying years of service as follows:\n\nYEARS OF SERVICE CREDIT AMOUNT\n\n0 $60.15\n\n1 $103.41\n\n2 $145.65\n\n3 $188.15\n\n4 $233.33\n\n5 $278.76\n\n6 $325.26\n\n7 $372.82\n\n8 $421.44\n\n9 $471.12\n\n10 $521.87\n\n11 $573.67\n\n12 $626.54\n\n13 $680.48\n\n14 $735.47\n\n15 $791.53\n\n16 $848.65\n\n17 $906.83\n\n18 $966.07\n\n19 $1,026.38\n\n20 $1,087.75\n\n21 $1,150.18\n\n22 $1,213.68\n\n23 $1,278.23\n\n24 $1,343.85\n\n25 or more $1,410.53\n\nB. The state shall pick up for tax purposes and pay the annual\n\namount prescribed by subsection A of this section, based upon the\n\nconditions prescribed by subsection A of this section, to the\n\nTeachers' Retirement System. The annual amount prescribed by\n\nsubsection A of this section shall be divided into monthly amounts\n\nas may be required in order to give full effect to the credit amount\n\nwithout the necessity of dividing the annual credit amount into\n\ntwelve (12) equal installments.\n\nC. If an eligible member under this section terminates service\n\nprior to June 30 of any applicable plan year, the amounts prescribed\n\nby subsection A of this section, and transferred to the Teachers'\n\nRetirement System from the State Board of Education and the State\n\nBoard of Career and Technology Education shall be retained by the\n\nTeachers' Retirement System of Oklahoma and treated as an actuarial\n\ngain of the System.\n\nD. If an employing school district has contractually committed\n\nto make payment of the employee contributions required by Section\n\n17-116.2 of this title for a member who is eligible for the credit\n\namount prescribed by subsection A of this section for the fiscal\n\nyear, using funds available to the district and not by effecting the\n\nemployee contribution through a deduction from the member's gross\n\nsalary, the district shall pay additional compensation to each of\n\nits eligible teachers in an amount equal to the amount prescribed by\n\nsubsection A of this section based upon the number of years of\n\nteaching experience of the eligible member.\n\nE. If an eligible member is hired by a school district or a\n\ntechnology center school district and receives compensation for less\n\nthan one hundred eighty (180) days of service, the district shall\n\ndetermine a pro rata amount of the annual credit amount and shall\n\npay additional compensation to the member equal to the pro rata\n\namount for each month during which the member is employed. The\n\nmonthly credit amount for such member shall be added to the member's\n\ncompensation beginning with the first full month during which the\n\nmember is employed by the district.\n\nF. The amount required to be added to the compensation of the\n\neligible member pursuant to subsection D of this section shall be\n\nsubject to any applicable federal or state taxes upon the additional\n\nincome.\n\nG. The amount required to be added to the compensation of the\n\neligible member pursuant to subsection D of this section shall not\n\nbe treated as regular annual compensation for purposes of Section\n\n17-116.2 of this title or as salary or fringe benefits for purposes\n\nof determining any applicable statutory minimum salary requirements\n\nor for purposes of meeting the requirements of any locally adopted\n\nsalary schedule.\n\nH. The employing district shall prepare its payroll records to\n\nreflect that the total employee contribution amount, for the salary\nannual compensation for purposes of Section\n\n17-116.2 of this title or as salary or fringe benefits for purposes\n\nof determining any applicable statutory minimum salary requirements\n\nor for purposes of meeting the requirements of any locally adopted\n\nsalary schedule.\n\nH. The employing district shall prepare its payroll records to\n\nreflect that the total employee contribution amount, for the salary\n\nnot in excess of the applicable minimum salary amount, has been paid\n\npursuant to a combination of the payment from the funds of the\n\nemploying district and the amount credited to the employee\n\ncontribution account of the member pursuant to subsection A of this\n\nsection.\n\nI. If an employing school district has contractually committed\n\nto deduct employee contributions required by Section 17-116.2 of\n\nthis title by effecting the employee contribution through a\n\ndeduction from the member's gross salary, the district shall\n\ndecrease the amount of the payroll deduction for such employee\n\ncontribution by the amount as prescribed in subsection A of this\n\nsection, based upon the number of years of teaching experience of\n\nthe member. The amount required to be subtracted from the amount by\n\nwhich the employee's gross salary would otherwise be reduced\n\npursuant to this subsection shall be subject to any applicable\n\nfederal or state taxes. The employing district shall prepare its\n\npayroll records to reflect that the total employee contribution\n\namount, for the salary not in excess of the applicable minimum\n\nsalary amount, has been paid pursuant to a combination of the\n\ndeduction from the member's salary and the amount credited to the\n\nemployee contribution account of the member pursuant to subsection A\n\nof this section.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"109cab1ff9706ac505d6d7f290ffc4d42aa3c2e5138fc3520a0fd94de42d5f2c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-17-108.1","next":"us-ok/okla.-stat.-tit.-70-70-17-109"},"notice":"GroundRules: Original legal text. Not legal advice."}