{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-919.1v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-919.1v2","heading":"Employee contribution – Rate – Deduction – Remittance","body":"- Picked up contributions – Refund.\n\n(1) Employee contributions to the System shall be:\n\n(a) for employees except as otherwise provided in\n\nparagraphs (b), (c), (d), (e), (f) and (g) of this\n\nsubsection: beginning July 1, 2006, and thereafter,\n\nthree and one-half percent (3.5%) of allowable annual\n\ncompensation;\n\n(b) for correctional officers and probation and parole\n\nofficers employed by the Department of Corrections:\n\nbeginning July 1, 1998, and thereafter, and for\n\ncorrectional officers or probation and parole officers\n\nwho are in such position on June 30, 2004, or who are\n\nhired after June 30, 2004, and who receive a promotion\n\nor change in job classification after June 30, 2004,\n\nto another position in the Department of Corrections,\n\nso long as such officers have at least five (5) years\n\nof service as a correctional officer or probation and\n\nparole officer, eight percent (8%) of allowable\n\ncompensation as provided in paragraph (9) of Section\n\n902 of this title;\n\n(c) for fugitive apprehension agents who are employed with\n\nthe Department of Corrections on or after July 1,\n\n2002, and for fugitive apprehension agents who are in\n\nsuch position on June 30, 2004, or who are hired after\n\nJune 30, 2004, and who receive a promotion or change\n\nin job classification after June 30, 2004, to another\n\nposition in the Department of Corrections, so long as\n\nsuch agents have at least five (5) years of service as\n\na fugitive apprehension agent, eight percent (8%) of\n\nallowable compensation as provided in paragraph (9) of\n\nSection 902 of this title;\n\n(d) for firefighters of the Oklahoma Military Department\n\nfirst employed beginning July 1, 2002, and thereafter,\n\nand such firefighters who performed service prior to\n\nJuly 1, 2002, for the Oklahoma Military Department and\n\nwho make the election authorized by division (1) of\n\nsubparagraph b of paragraph (9) of subsection A of\n\nSection 915 of this title who perform service on or\n\nafter July 1, 2002, in such capacity, eight percent\n\n(8%) of allowable compensation as provided in\n\nsubsection (9) of Section 902 of this title;\n\n(e) for all public safety officers of the Grand River Dam\n\nAuthority as defined by paragraph (37) of Section 902\n\nof this title, eight percent (8%) of allowable\n\ncompensation as provided in paragraph (9) of Section\n\n902 of this title;\n\n(f) for deputy sheriffs and county jailers employed by any\n\ncounty that is a participating employer in the System\n\nfor the first time as a deputy sheriff or jailer on or\n\nafter November 1, 2020, or beginning November 1, 2024,\n\nthose deputy sheriffs and county jailers employed by\n\nany county that is a participating employer in the\n\nSystem for the first time as a deputy sheriff or\n\ncounty jailer before November 1, 2020, eight percent\n\n(8%) of allowable compensation as provided in\n\nparagraph (9) of Section 902 of this title; and\n\n(g) for all employees except those who make contributions\n\npursuant to paragraphs (b), (c), (d), (e) and (f) of\n\nthis subsection who make an irrevocable written\n\nelection pursuant to paragraph (2) of subsection A of\n\nSection 915 of this title: six and forty-one one-\n\nhundredths percent (6.41%) of allowable annual\n\ncompensation.\n\nThe contributions required by paragraphs (b), (c), (e), and (f)\n\nof this subsection shall be made by a member for not more than\n\ntwenty (20) years and thereafter shall be as provided in paragraph\non who make an irrevocable written\n\nelection pursuant to paragraph (2) of subsection A of\n\nSection 915 of this title: six and forty-one one-\n\nhundredths percent (6.41%) of allowable annual\n\ncompensation.\n\nThe contributions required by paragraphs (b), (c), (e), and (f)\n\nof this subsection shall be made by a member for not more than\n\ntwenty (20) years and thereafter shall be as provided in paragraph\n\n(a) of this subsection.\n\n(2) Contributions shall be deducted by each state agency by the\n\nparticipating employer for such benefits as the Board is authorized\n\nto administer as provided for by law. Employee and employer\n\ncontributions shall be remitted monthly, or as the Board may\n\notherwise provide, to the Executive Director for deposit in the\n\nOklahoma Public Employees Retirement Fund.\n\n(3) Each participating employer shall pick up under the\n\nprovisions of Section 414(h)(2) of the Internal Revenue Code of 1986\n\nand pay the contribution which the member is required by law to make\n\nto the System 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 participating employer in lieu of contributions by\n\nthe member in determining tax treatment under the Internal Revenue\n\nCode of 1986 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\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 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\nThe participating employer shall pay the member contributions\n\nfrom the same source of funds used in paying salary to the member,\n\nby effecting an equal cash reduction in gross salary of the member.\n\n(4) By September 1, 1989, the System shall refund the\n\naccumulated employee contributions of any member who elects to\n\nretain the member's membership in the Teachers' Retirement System of\n\nOklahoma, in accordance with Section 17-104 of Title 70 of the\n\nOklahoma Statutes, to such member. Upon the refund of the\n\naccumulated employee contributions referred to in this subsection,\n\nall benefits and rights accrued to such member are terminated.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"cd8e4cae32b68041e738179136da973113c39dee8a19cf8b9146cb3b55311565","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-919.1v1","next":"us-ok/okla.-stat.-tit.-74-74-920"},"notice":"GroundRules: Original legal text. Not legal advice."}