Neb. Rev. Stat. § 16-1025

(1)(a) Except when subdivision (b) of this subsection applies, beginning January 1, 1984, each city of the first class with firefighters participating in a retirement system shall contribute to the retirement system a sum equal to:

(i) Until September 30, 2025, thirteen percent of each such participating firefighter's periodic salary;

(ii) Beginning October 1, 2025, and until September 30, 2026, fourteen percent of each such participating firefighter's periodic salary; and

(iii) Beginning October 1, 2026, fifteen percent of each such participating firefighter's periodic salary.

(b) Beginning March 1, 2025, each city of the first class shall contribute to the retirement system a sum equal to thirteen percent of the periodic salary of each participating firefighter described in subdivision (b)(iii) of this subsection if such city:

(i) Has a population of more than sixty thousand inhabitants;

(ii) Is located in a county with a population of more than one hundred thousand inhabitants; and

(iii) Employs any firefighter who is:

(A) Participating in the retirement system; and

(B) Covered by an absolute coverage group.

(c) Any such payment described in subdivision (a) or (b) of this subsection shall be credited to his or her employer account on a monthly basis. Each such account shall also be credited with regular interest. The city shall also contribute to the employer account of any firefighter employed by the city on January 1, 1984, an amount equal to the employee's contributions, without interest, that were made to the city prior to January 1, 1984, with such contribution to be made at the time the firefighter retires or terminates employment with the city. The city may contribute such amount before the firefighter's retirement or termination of employment or credit interest on such contribution.

(d) Beginning July 20, 2024, each city of the first class with firefighters covered by an absolute coverage group and participating in a retirement system shall receive an offset from the retirement system contribution equal to six and two-tenths of each such participating firefighter's periodic salary. This subdivision (1)(d) shall not apply to any city with a population of sixty thousand or more inhabitants located in a county with a population of one hundred thousand or more inhabitants with firefighters covered by an absolute coverage group.

(2) Each such city shall contribute any additional amounts necessary to fund retirement or other retirement plan benefits not provided by employee contributions or city contributions to the employer account required by subsection (1) of this section. Such additional contributions shall be accumulated in an unallocated employer account of the Firefighters Retirement System Fund and used to provide the benefits, if any, specified in sections 16-1027 and 16-1029 to 16-1031 which are not otherwise funded by the firefighter's retirement value. Funds needed to provide for a firefighter's benefits shall be transferred from the unallocated employer account when and as such funds are needed. All funds committed by the city to the funding of a firefighter pension system on January 1, 1984, that are not transferred to the firefighters employee accounts shall be transferred to the unallocated employer account.

Laws 1983, LB 531, § 6;

Laws 1993, LB 724, § 4;

Laws 2024, LB686, § 5;

Laws 2025, LB108, § 2.