Okla. Stat. tit. 70, § 70-17-108.1
This is the official text of Okla. Stat. tit. 70, § 70-17-108.1, part of Oklahoma’s Stat. tit. 70, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 70,." Browse the sections below, each linked to its official government source.
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Contributions - Amount - Payment
Official statutory text
A. 1. Except as provided in paragraph 2 of this subsection,
the employer of any member of the Teachers' Retirement System of
Oklahoma shall make the following contributions to the System:
a. beginning July 1, 1998, through June 30, 1999, eleven
and one-half percent (11 1/2%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
b. beginning July 1, 1999, through June 30, 2000, four
and eight-tenths percent (4.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
c. beginning July 1, 2000, through June 30, 2001, five
and eight-tenths percent (5.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
d. beginning July 1, 2001, through June 30, 2002, six and
eight-tenths percent (6.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
e. beginning July 1, 2002, through December 31, 2006,
seven and five-hundredths percent (7.05%) of the
regular annual compensation of the member not in
excess of any applicable maximum compensation level of
the member,
f. beginning January 1, 2007, through June 30, 2007,
seven and six-tenths percent (7.6%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member,
g. beginning July 1, 2007, through December 31, 2007,
seven and eighty-five hundredths percent (7.85%) of
the regular annual compensation of the member not in
Oklahoma Statutes - Title 70. Schools Page 753
excess of any applicable maximum compensation level of
the member,
h. beginning January 1, 2008, through June 30, 2008,
eight and thirty-five hundredths percent (8.35%) of
the regular annual compensation of the member not in
excess of any applicable maximum compensation level of
the member,
i. beginning July 1, 2008, through December 31, 2008,
eight and five-tenths percent (8.5%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member,
j. beginning January 1, 2009, through December 31, 2009,
nine percent (9%) of the regular annual compensation
of the member not in excess of any applicable maximum
compensation level of the member,
k. beginning January 1, 2010, through June 30, 2010, nine
and five-tenths percent (9.5%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
and
l. beginning July 1, 2010, through June 30, 2011, and for
each fiscal year thereafter, nine and five-tenths
percent (9.5%) of the regular annual compensation of
the member not in excess of any applicable maximum
compensation level of the member.
The employer contribution rate increase that would otherwise be
effective, as provided by subparagraphs f, g, h, i, j, k and l of
this paragraph, shall not become effective as law unless funding
levels to each of the affected participating employers within the
System are increased so that the additional employer contribution
obligation is funded through an appropriation or transfer of monies
instead of requiring the additional employer contribution to be paid
for from existing budgetary resources of such participating
employers. The participating employers shall use any monies
specifically made available for purposes of making employer
contributions for such purpose and to the extent of the funds made
available for that purpose.
2. a. Beginning January 1, 2007, through December 31, 2007,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
pose and to the extent of the funds made
available for that purpose.
2. a. Beginning January 1, 2007, through December 31, 2007,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of seven and
five-hundredths percent (7.05%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level.
Oklahoma Statutes - Title 70. Schools Page 754
b. Beginning January 1, 2008, through December 31, 2008,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of seven and
fifty-five hundredths percent (7.55%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member.
c. Beginning January 1, 2009, through December 31, 2009,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of eight and
five hundredths percent (8.05%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member.
d. Beginning January 1, 2010, through June 30, 2010, a
participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of eight and
fifty-five hundredths percent (8.55%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member.
e. Beginning July 1, 2010, through June 30, 2011, and for
each fiscal year thereafter, a participating employer
that employs an employee of a comprehensive university
or a regional institution offering a four-year degree
program as designated or authorized by the Oklahoma
State Regents for Higher Education shall make
contributions to the System with respect to such
employees at the rate of eight and fifty-five
hundredths percent (8.55%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member.
The employer contribution rate increase that would otherwise be
effective as provided by subparagraphs b, c, d and e of this
paragraph shall not become effective as law unless funding levels
are increased so that the additional employer contribution
obligation is funded through such an appropriation or transfer of
monies instead of requiring the additional employer contribution to
Oklahoma Statutes - Title 70. Schools Page 755
be paid for from existing budgetary resources of such participating
employers. The participating employers shall use any monies
specifically made available for purposes of making employer
contributions for such purpose and to the extent of the funds made
available for that purpose.
3. Any employer contribution paid to the System pursuant to
this subsection shall not be considered as salary, fringe benefit,
or total compensation due to members for the purpose of meeting any
legislative or contractual obligation of the employer.
B. For entities or institutions within The Oklahoma State
System of Higher Education, the contributions to the System shall be
for that purpose.
3. Any employer contribution paid to the System pursuant to
this subsection shall not be considered as salary, fringe benefit,
or total compensation due to members for the purpose of meeting any
legislative or contractual obligation of the employer.
B. For entities or institutions within The Oklahoma State
System of Higher Education, the contributions to the System shall be
made on regular annual compensation of a member who is an employee
of such entity or institution not to exceed the maximum compensation
level in effect for the member as prescribed by law.
C. Employers paying contributions to the System pursuant to
subsection A or B of this section shall receive credit for that
portion of the gross production tax on natural gas and/or casinghead
gas apportioned to the System pursuant to subsection 2 of Section
1004 of Title 68 of the Oklahoma Statutes in meeting the total
required employer contribution. On an annual basis, the Board of
Trustees of the Teachers' Retirement System of Oklahoma shall
estimate the net additional cost required to be paid by the
contributing employers in order to meet the total employer
contribution as provided in subsection A or B of this section. The
Board of Trustees shall approve the amount of the additional
contribution required to be paid by contributing employers as a
percentage of total member salaries and fringe benefits for each
fiscal year ending June 30, no later than April 1 of the previous
fiscal year. In no event shall the additional contribution required
to be paid by the contributing employer under this subsection be
less than the contribution required under this subsection in the
prior year. In the event actual contributions do not equal the
required total contribution as provided in subsection A or B of this
section, the net difference between the actual contributions and the
required total contributions shall be determined and shall be
included in the amount of the additional contribution required to be
paid by contributing employers for the next fiscal year. All
contributing employers shall pay the same percentage of total member
salaries and fringe benefits during each fiscal year. The
provisions of this subsection shall terminate June 30, 1999.
D. Any school district, state college or university, State
Board of Education, State Board of Career and Technology Education,
or other state agency may, for and on behalf of any member of the
System, pay all or any portion of the contribution required by
Section 17-108 of this title. Provided, the contribution so paid by
any school district, state college or university, State Board of
Education, State Board of Career and Technology Education, or other
Oklahoma Statutes - Title 70. Schools Page 756
state agency shall be and remain subject to the withdrawal
provisions set forth under the System. Wherever the term
"contribution" is used, it shall be deemed to include contributions
paid for and on behalf of a member by a school district, state
college or university, State Board of Education, State Board of
Career and Technology Education, or other state agency.
E. All participating employers shall provide a complete record
of the total compensation paid to each employee, including any
person who is a retired member of the System, whether or not
employer and employee contributions are made with respect to such
compensation. The employer shall provide the report required by
this subsection on a monthly basis on a form or using such method as
the Teachers' Retirement System of Oklahoma may require and shall
provide a comprehensive annual report showing the correct
compensation, service credit and contributions for the prior fiscal
year. Each participating employer shall provide reasonable access
to its payroll records, records of contribution payments to the
System and all other records relevant to the participation of its
hod as
the Teachers' Retirement System of Oklahoma may require and shall
provide a comprehensive annual report showing the correct
compensation, service credit and contributions for the prior fiscal
year. Each participating employer shall provide reasonable access
to its payroll records, records of contribution payments to the
System and all other records relevant to the participation of its
employees in the System, to the System, its employees or authorized
agents. A participating employer shall cooperate with auditors
retained by the System to audit its financial statements or
otherwise audit the financial operations of the System.
the employer of any member of the Teachers' Retirement System of
Oklahoma shall make the following contributions to the System:
a. beginning July 1, 1998, through June 30, 1999, eleven
and one-half percent (11 1/2%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
b. beginning July 1, 1999, through June 30, 2000, four
and eight-tenths percent (4.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
c. beginning July 1, 2000, through June 30, 2001, five
and eight-tenths percent (5.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
d. beginning July 1, 2001, through June 30, 2002, six and
eight-tenths percent (6.8%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
e. beginning July 1, 2002, through December 31, 2006,
seven and five-hundredths percent (7.05%) of the
regular annual compensation of the member not in
excess of any applicable maximum compensation level of
the member,
f. beginning January 1, 2007, through June 30, 2007,
seven and six-tenths percent (7.6%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member,
g. beginning July 1, 2007, through December 31, 2007,
seven and eighty-five hundredths percent (7.85%) of
the regular annual compensation of the member not in
Oklahoma Statutes - Title 70. Schools Page 753
excess of any applicable maximum compensation level of
the member,
h. beginning January 1, 2008, through June 30, 2008,
eight and thirty-five hundredths percent (8.35%) of
the regular annual compensation of the member not in
excess of any applicable maximum compensation level of
the member,
i. beginning July 1, 2008, through December 31, 2008,
eight and five-tenths percent (8.5%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member,
j. beginning January 1, 2009, through December 31, 2009,
nine percent (9%) of the regular annual compensation
of the member not in excess of any applicable maximum
compensation level of the member,
k. beginning January 1, 2010, through June 30, 2010, nine
and five-tenths percent (9.5%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member,
and
l. beginning July 1, 2010, through June 30, 2011, and for
each fiscal year thereafter, nine and five-tenths
percent (9.5%) of the regular annual compensation of
the member not in excess of any applicable maximum
compensation level of the member.
The employer contribution rate increase that would otherwise be
effective, as provided by subparagraphs f, g, h, i, j, k and l of
this paragraph, shall not become effective as law unless funding
levels to each of the affected participating employers within the
System are increased so that the additional employer contribution
obligation is funded through an appropriation or transfer of monies
instead of requiring the additional employer contribution to be paid
for from existing budgetary resources of such participating
employers. The participating employers shall use any monies
specifically made available for purposes of making employer
contributions for such purpose and to the extent of the funds made
available for that purpose.
2. a. Beginning January 1, 2007, through December 31, 2007,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
pose and to the extent of the funds made
available for that purpose.
2. a. Beginning January 1, 2007, through December 31, 2007,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of seven and
five-hundredths percent (7.05%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level.
Oklahoma Statutes - Title 70. Schools Page 754
b. Beginning January 1, 2008, through December 31, 2008,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of seven and
fifty-five hundredths percent (7.55%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member.
c. Beginning January 1, 2009, through December 31, 2009,
a participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of eight and
five hundredths percent (8.05%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member.
d. Beginning January 1, 2010, through June 30, 2010, a
participating employer that employs an employee of a
comprehensive university or a regional institution
offering a four-year degree program as designated or
authorized by the Oklahoma State Regents for Higher
Education shall make contributions to the System with
respect to such employees at the rate of eight and
fifty-five hundredths percent (8.55%) of the regular
annual compensation of the member not in excess of any
applicable maximum compensation level of the member.
e. Beginning July 1, 2010, through June 30, 2011, and for
each fiscal year thereafter, a participating employer
that employs an employee of a comprehensive university
or a regional institution offering a four-year degree
program as designated or authorized by the Oklahoma
State Regents for Higher Education shall make
contributions to the System with respect to such
employees at the rate of eight and fifty-five
hundredths percent (8.55%) of the regular annual
compensation of the member not in excess of any
applicable maximum compensation level of the member.
The employer contribution rate increase that would otherwise be
effective as provided by subparagraphs b, c, d and e of this
paragraph shall not become effective as law unless funding levels
are increased so that the additional employer contribution
obligation is funded through such an appropriation or transfer of
monies instead of requiring the additional employer contribution to
Oklahoma Statutes - Title 70. Schools Page 755
be paid for from existing budgetary resources of such participating
employers. The participating employers shall use any monies
specifically made available for purposes of making employer
contributions for such purpose and to the extent of the funds made
available for that purpose.
3. Any employer contribution paid to the System pursuant to
this subsection shall not be considered as salary, fringe benefit,
or total compensation due to members for the purpose of meeting any
legislative or contractual obligation of the employer.
B. For entities or institutions within The Oklahoma State
System of Higher Education, the contributions to the System shall be
for that purpose.
3. Any employer contribution paid to the System pursuant to
this subsection shall not be considered as salary, fringe benefit,
or total compensation due to members for the purpose of meeting any
legislative or contractual obligation of the employer.
B. For entities or institutions within The Oklahoma State
System of Higher Education, the contributions to the System shall be
made on regular annual compensation of a member who is an employee
of such entity or institution not to exceed the maximum compensation
level in effect for the member as prescribed by law.
C. Employers paying contributions to the System pursuant to
subsection A or B of this section shall receive credit for that
portion of the gross production tax on natural gas and/or casinghead
gas apportioned to the System pursuant to subsection 2 of Section
1004 of Title 68 of the Oklahoma Statutes in meeting the total
required employer contribution. On an annual basis, the Board of
Trustees of the Teachers' Retirement System of Oklahoma shall
estimate the net additional cost required to be paid by the
contributing employers in order to meet the total employer
contribution as provided in subsection A or B of this section. The
Board of Trustees shall approve the amount of the additional
contribution required to be paid by contributing employers as a
percentage of total member salaries and fringe benefits for each
fiscal year ending June 30, no later than April 1 of the previous
fiscal year. In no event shall the additional contribution required
to be paid by the contributing employer under this subsection be
less than the contribution required under this subsection in the
prior year. In the event actual contributions do not equal the
required total contribution as provided in subsection A or B of this
section, the net difference between the actual contributions and the
required total contributions shall be determined and shall be
included in the amount of the additional contribution required to be
paid by contributing employers for the next fiscal year. All
contributing employers shall pay the same percentage of total member
salaries and fringe benefits during each fiscal year. The
provisions of this subsection shall terminate June 30, 1999.
D. Any school district, state college or university, State
Board of Education, State Board of Career and Technology Education,
or other state agency may, for and on behalf of any member of the
System, pay all or any portion of the contribution required by
Section 17-108 of this title. Provided, the contribution so paid by
any school district, state college or university, State Board of
Education, State Board of Career and Technology Education, or other
Oklahoma Statutes - Title 70. Schools Page 756
state agency shall be and remain subject to the withdrawal
provisions set forth under the System. Wherever the term
"contribution" is used, it shall be deemed to include contributions
paid for and on behalf of a member by a school district, state
college or university, State Board of Education, State Board of
Career and Technology Education, or other state agency.
E. All participating employers shall provide a complete record
of the total compensation paid to each employee, including any
person who is a retired member of the System, whether or not
employer and employee contributions are made with respect to such
compensation. The employer shall provide the report required by
this subsection on a monthly basis on a form or using such method as
the Teachers' Retirement System of Oklahoma may require and shall
provide a comprehensive annual report showing the correct
compensation, service credit and contributions for the prior fiscal
year. Each participating employer shall provide reasonable access
to its payroll records, records of contribution payments to the
System and all other records relevant to the participation of its
hod as
the Teachers' Retirement System of Oklahoma may require and shall
provide a comprehensive annual report showing the correct
compensation, service credit and contributions for the prior fiscal
year. Each participating employer shall provide reasonable access
to its payroll records, records of contribution payments to the
System and all other records relevant to the participation of its
employees in the System, to the System, its employees or authorized
agents. A participating employer shall cooperate with auditors
retained by the System to audit its financial statements or
otherwise audit the financial operations of the System.
Status: in_force · Read it on the official government site
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