Contributions to the Public Employee Optional Retirement Program shall be made as follows:

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   (1) NONCONTRIBUTORY PLAN.—Each employer shall accomplish the contributions required by s. 121.71 by a procedure in which no employee’s gross salary shall be reduced.

   (2) CONTRIBUTION RATES GENERALLY.—Contributions to fund the retirement and disability benefits provided under this part shall be based on the uniform contribution rates established by s. 121.71 and on the membership class or subclass of the participant. Such contributions shall be allocated as provided in ss. 121.72 and 121.73.

   (3) CONTRIBUTIONS FOR SOCIAL SECURITY COVERAGE AND FOR RETIREE HEALTH INSURANCE SUBSIDY.—Contributions required under this section shall be in addition to employer and member contributions required for social security and the Retiree Health Insurance Subsidy Trust Fund as provided in ss. 112.363, 121.052, 121.055, and 121.071, as appropriate.

s. 3, ch. 2000-169; s. 17, ch. 2001-262; s. 7, ch. 2002-