Idaho State Statutes - Idaho Attorney Directory

Beginning October 1, 1978, there is hereby levied upon and shall be paid to
the public employee retirement system board, in addition to other provisions
of payment to the board, a contribution from each paid firefighter
establishing the right to benefits under the provisions of chapter 14, title
72, Idaho Code, as follows:
(a) For a paid firefighter who selected Option I, as provided in section
72-1434, Idaho Code, the contribution shall be equal to eleven and forty-five
one hundredths percent (11.45%) of the average paid firefighter's salary or
wage in the state;
(b) For a paid firefighter who selected Option II, as provided in section
72-1434, Idaho Code, the contribution shall be equal to eleven and forty-five
one hundredths percent (11.45%) of his individual salary or wage.
The contribution shall be collected by the employer by deducting the
amount of the contribution from the firefighter's wages or salary as and when
paid. The contribution shall be remitted to the retirement board by the city
or fire district employing the paid firefighter no later than five (5) days
after each pay date. The average paid salary or wage or the individual
firefighter's salary or wage, shall be calculated annually no later than the
first day of September by the director, in the manner prescribed in section
72-1432, Idaho Code. The director shall notify each city and fire district of
the amount of the contribution to be collected based on the average paid
salary or wage or individual firefighter's salary or wage, as applicable, for
all pay periods commencing on or after the first day of October.

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