Ohio Code 145.2916 – Credit for salary increases for elected officials
(A) When a member has been elected or appointed to an office, the term of which is two or more years, for which an annual salary is established, and in the event that the salary of the office is increased and the member is denied the additional salary by reason of any constitutional provision prohibiting an increase in salary during a term of office, the member may elect to have the amount of the member’s and employer‘s contributions calculated upon the basis of the increased salary for the office.
Terms Used In Ohio Code 145.2916
- Accumulated contributions: means the sum of all amounts credited to a contributor's individual account in the employees' savings fund together with any interest credited to the contributor's account under section 145. See Ohio Code 145.01
- Earnable salary: includes the following:
(a) Payments made by the employer in lieu of salary, wages, or other earnings for sick leave, personal leave, or vacation used by the contributor;
(b) Payments made by the employer for the conversion of sick leave, personal leave, and vacation leave accrued, but not used if the payment is made during the year in which the leave is accrued, except that payments made pursuant to section 124. See Ohio Code 145.01
- employer: means the employer of any public employee. See Ohio Code 145.01
- Final average salary: means the greater of the following:
(a) The sum of the member's earnable salaries for the appropriate number of calendar years of contributing service, determined under section 145. See Ohio Code 145.01
- Member: includes a PERS retirant who becomes a member under division (C) of section 145. See Ohio Code 145.01
At the member’s request and on notification to the public employees retirement system, the public employees retirement board shall compute the total additional amount the member and employer would have contributed, or the amount by which each of the member’s and employer’s contributions would have increased, had the member received the increased salary for the office the member holds. If the member elects to have the combined amount by which the member’s and employer’s contribution would have increased withheld from the member’s salary, the member shall notify the employer, and the employer shall make the withholding commensurate with the period of denied salary and transmit it to the retirement system. The payment of the amount by which the employer’s contribution would have increased shall be credited to the employers’ accumulation fund.
If the payment of the increased contributions is made in accordance with this section, the increased annual salary as provided by law for the office for the period for which the member paid increased contributions thereon shall be used in determining the member’s earnable salary for the purpose of computing the member’s final average salary.
(B) If a member dies or withdraws from service, the payment under division (A) of this section shall be considered as accumulated contributions of the member.