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The Florida Statutes
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The 1997 Florida Statutes
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121.071
Contributions.--Contributions to the system shall be
made as follows:
(1) The following tables state the required retirement contribution rates for members
of the Regular Class, Special Risk Class, or Special Risk Administrative Support Class and their
employers in terms of a percentage of the member's gross compensation. A change in a
contribution rate is effective with the first salary paid on or after the beginning date of the
change. Contributions shall be made or deducted as may be appropriate for each pay period and
are in addition to the contributions required for social security and the Retiree Health Insurance
Subsidy Trust Fund.
(a) Retirement contributions for regular members are as follows:
Dates of Contribution
Rate Changes |
Members |
Employers |
| December 1, 1970, through December 31, 1974,
for state agencies, state universities, community
colleges, and district school boards |
4% |
4% |
| December 1, 1970, through September 30, 1975,
for all other local government agencies |
4% |
4% |
| January 1, 1975, through September 30, 1978, for
state agencies and state universities |
0% |
9% |
| January 1, 1975, through July 31, 1978, for
community colleges and district school boards |
0% |
9% |
| October 1, 1975, through September 30, 1978,
for all other local government agencies |
0% |
9% |
| August 1, 1978, through September 30, 1981, for
community colleges and district school boards |
0% |
9.1% |
| October 1, 1978, through September 30, 1981,
for all other agencies |
0% |
9.1% |
| October 1, 1981, through September 30, 1984 |
0% |
10.93% |
| October 1, 1984, through September 30, 1986 |
0% |
12.24% |
| October 1, 1986, through December 31, 1988 |
0% |
13.14% |
| January 1, 1989, through December 31, 1989 |
0% |
13.90% |
| January 1, 1990, through December 31, 1990 |
0% |
14.66% |
| January 1, 1991, through December 31, 1991 |
0% |
15.72% |
| January 1, 1992, through December 31, 1992 |
0% |
16.51% |
| January 1, 1993, through December 31, 1993 |
0% |
17.27% |
| January 1, 1994, through December 31, 1994 |
0% |
17.10% |
| January 1, 1995, through December 31, 1995 |
0% |
16.91% |
| January 1, 1996, through June 30, 1996 |
0% |
17.00% |
| Effective July 1, 1996 |
0% |
16.77% |
(b) Retirement contributions for special risk members are as follows:
Dates of Contribution
Rate Changes |
Members |
Employers |
| December 1, 1970, through
September 30, 1974 |
6% |
6% |
| October 1, 1974, through
December 31, 1974, for state
agencies, state universities,
community colleges, and district
school boards |
8% |
8% |
| October 1, 1974, through
September 30, 1975, for all other
local government agencies |
8% |
8% |
| January 1, 1975, through
September 30, 1978, for state
agencies, state universities,
community colleges, and district
school boards |
0% |
13% |
| October 1, 1975, through
September 30, 1978, for other
local government agencies |
0% |
13% |
| October 1, 1978, through
September 30, 1981 |
0% |
13.95% |
| October 1, 1981, through
September 30, 1984 |
0% |
13.91% |
| October 1, 1984, through
September 30, 1986 |
0% |
14.67% |
| October 1, 1986, through
December 31, 1988 |
0% |
15.11% |
| January 1, 1989, through
December 31, 1989 |
0% |
17.50% |
| January 1, 1990, through
December 31, 1990 |
0% |
19.90% |
| January 1, 1991, through
December 31, 1991 |
0% |
25.52% |
| January 1, 1992, through
December 31, 1992 |
0% |
26.35% |
| January 1, 1993, through
December 31, 1993 |
0% |
27.14% |
| January 1, 1994, through
December 31, 1994 |
0% |
27.03% |
| January 1, 1995, through
December 31, 1995 |
0% |
26.83% |
| January 1, 1996, through June 30,
1996 |
0% |
26.84% |
| Effective July 1, 1996 |
0% |
26.44% |
(c) Retirement contributions for special risk administrative support members are as
follows:
Dates of Contribution
Rate Changes |
Members |
Employers |
| July 1, 1982, through September
30, 1984 |
0% |
11.14% |
| October 1, 1984, through
September 30, 1986 |
0% |
13.09% |
| October 1, 1986, through
December 31, 1988 |
0% |
15.44% |
| January 1, 1989, through
December 31, 1989 |
0% |
14.76% |
| January 1, 1990, through
December 31, 1990 |
0% |
14.09% |
| January 1, 1991, through
December 31, 1991 |
0% |
20.16% |
| January 1, 1992, through
December 31, 1992 |
0% |
19.51% |
| January 1, 1993, through
December 31, 1993 |
0% |
18.83% |
| January 1, 1994, through
December 31, 1994 |
0% |
18.59% |
| January 1, 1995, through
December 31, 1995 |
0% |
17.81% |
| January 1, 1996, through June 30,
1996 |
0% |
17.80% |
| Effective July 1, 1996 |
0% |
17.20% |
(2)
1(a) Effective January 1, 1975, or October 1, 1975, as applicable, each
employer shall accomplish the increased contribution required by subsection (1) by a procedure
in which no employee's gross salary shall be reduced.
(b) Upon termination of employment for any reason other than retirement, a member
shall be entitled to a full refund of the contributions he or she has made prior or subsequent to
participation in the noncontributory plan, subject to the restrictions otherwise provided in this
chapter.
(3) The employer paying the salary of a member shall contribute an amount as
specified in this section, which shall constitute the entire employer retirement contribution with
respect to such member. The employer shall also withhold one-half of the entire contribution of
the member required for social security coverage. Contributions for social security by each
member and each employer, in the amount required for social security coverage as now or
hereafter provided by the federal Social Security Act, shall be in addition to contributions
specified in subsection (1).
(4) The following table states the required employer contribution on behalf of each
member of the Regular Class, Special Risk Class, or Special Risk Administrative Support Class
in terms of a percentage of the member's gross compensation. Such contribution constitutes the
entire health insurance subsidy contribution with respect to the member. A change in the
contribution rate is effective with the first salary paid on or after the beginning date of the
change. The retiree health insurance subsidy contribution rate is as follows:
Dates of Contribution
Rate Changes |
Contribution
Rate |
| October 1, 1987, through December 31, 1988 |
0.24% |
| January 1, 1989, through December 31, 1993 |
0.48% |
| January 1, 1994, through December 31, 1994 |
0.56% |
| Effective January 1, 1995 |
0.66% |
Such contributions shall be deposited by the administrator in the Retiree Health Insurance
Subsidy Trust Fund.
(5) Contributions made in accordance with subsections (1), (2), (3), and (4) shall be
paid by the employer into the system trust funds in accordance with rules adopted by the
administrator pursuant to chapter 120. Such contributions are due and payable no later than the
25th day of the month immediately following the month during which the payroll period ended.
The division may, by rule, establish a different due date, which shall supersede the date specified
herein; however, such due date may not be established earlier than the 20th day of the month
immediately following the month during which the payroll period ended. Effective January 1,
1984, contributions made in accordance with subsection (3) shall be paid by the employer into
the system trust fund in accordance with rules adopted by the administrator pursuant to chapter
120. For any payroll period ending any day of the month before the 16th day of the month, such
contributions are due and payable no later than the 20th day of the month; and, for any payroll
periods ending any day of the month after the 15th day of the month, such contributions are due
and payable no later than the 5th day of the next month. Contributions received in the offices of
the Division of Retirement after the prescribed date shall be considered delinquent unless, in the
opinion of the division, exceptional circumstances beyond an employer's control prevented
remittance by the prescribed due date notwithstanding such employer's good faith efforts to
effect delivery; and, with respect to retirement contributions due under subsections (1) and (4),
each employer shall be assessed a delinquent fee of 1 percent of the contributions due for each
calendar month or part thereof that the contributions are delinquent. Such a waiver of the
delinquency fee by the division may be granted an employer only one time each fiscal year.
Delinquent social security contributions shall be assessed a delinquent fee as authorized by s.
650.05(4). The delinquent fee assessable for an employer's first delinquency after July 1, 1984,
shall be as specified in s. 650.05(4), and, beginning with the second delinquency in any fiscal
year by the employer subsequent to July 1, 1984, all subsequent delinquency fees shall be
assessed against the employer at twice the applicable percentage rate specified in s.
650.05(4).
History.--s. 7, ch. 70-112; ss. 4, 13, ch. 74-302; s. 1, ch. 74-376; s.
2, ch. 77-467; s. 5, ch. 78-308; s. 4, ch. 81-307; s. 2, ch. 82-169; s. 6, ch. 83-76; ss. 7, 8, ch.
84-266; s. 3, ch. 86-137; s. 8, ch. 87-373; s. 1, ch. 88-238; s. 11, ch. 88-382; s. 1, ch. 89-220; s.
12, ch. 90-274; s. 57, ch. 92-279; s. 55, ch. 92-326; s. 7, ch. 93-193; s. 8, ch. 94-259; s. 1426, ch.
95-147; s. 6, ch. 96-423.
1Note.--As amended by s. 11, ch. 88-382. Section 1, ch.
88-238, amended s. 121.071(2)(a) as amended by s. 8, ch. 87-373, to read:
(2)(a) Until January 1, 1975, each employer shall contribute an amount equal to the
total of its member contributions, made under subsection (1), each pay period. Effective January
1, 1975, and until October 1, 1978, each employer shall contribute 9 percent of gross
compensation each pay period for each of its regular members and 13 percent of gross
compensation each pay period for each of its special risk members. Effective October 1, 1978,
each employer shall contribute 9.1 percent of gross compensation each pay period for each of its
regular members and 13.95 percent of gross compensation each pay period for each of its special
risk members. Effective October 1, 1981, each employer shall contribute 10.93 percent of gross
compensation each pay period for each of its regular members and 13.91 percent of gross
compensation each pay period for each of its special risk members. Effective October 1, 1984,
each employer shall contribute 12.24 percent of gross compensation each pay period for each of
its regular members and 14.67 percent of gross compensation each pay period for each of its
special risk members. Effective October 1, 1986, each employer shall contribute 13.14 percent of
gross compensation each pay period for each of its regular members and 15.11 percent of gross
compensation each pay period for each of its special risk members. Effective October 1, 1987,
each employer shall contribute 13.38 percent of gross compensation each pay period for each of
its regular members and 15.35 percent of gross compensation each pay period for each of its
special risk members. Effective January 1, 1989, each employer shall contribute 13.62 percent of
gross compensation each pay period for each of its regular members and 17.19 percent of gross
compensation each pay period for each of its special risk members. Effective January 1, 1990,
each employer shall contribute 18.79 percent of gross compensation each pay period for each of
its special risk members. Effective January 1, 1991, each employer shall contribute 20.39 percent
of gross compensation each pay period for each of its special risk members. Effective January 1,
1992, each employer shall contribute 21.99 percent of gross compensation each pay period for
each of its special risk members. Effective January 1, 1993, each employer shall contribute 23.59
percent of gross compensation each pay period for each of its special risk
members.
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