Senate Bill 2860

AN ACT TO PROVIDE THAT THE COUNTY SHALL BE RESPONSIBLE FOR THE EMPLOYER CONTRIBUTIONS REQUIRED BY THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM ON ALL DIRECT PAYMENTS FROM THE COUNTY TO THE CONSTABLE; TO PROVIDE THAT FROM AND AFTER JANUARY 1, 2006, IN CASES IN WHICH THE CONSTABLE IS RESPONSIBLE FOR BOTH THE EMPLOYER AND EMPLOYEE CONTRIBUTIONS ON FEE INCOME, THE COUNTY SHALL WITHHOLD FROM FEE INCOME DUE THE CONSTABLE A CERTAIN PERCENTAGE AMOUNT OF THE GROSS FEE INCOME PAID TO THE CONSTABLE AS ESTIMATED RETIREMENT CONTRIBUTIONS AND SHALL REMIT THAT AMOUNT TO THE SYSTEM; TO PROVIDE THAT CONSTABLES SHALL MAKE FULL PAYMENT OF AMOUNTS THEY ARE REQUIRED TO PAY INTO THE RETIREMENT SYSTEM BY NOT LATER THAN THE DATE ON WHICH THE ANNUAL REPORT OF EARNINGS IS DUE TO BE FILED WITH THE SECRETARY OF STATE; TO PROVIDE THAT IF THE CONSTABLE FAILS TO MAKE FULL PAYMENT AT THE TIME REQUIRED THE COUNTY SHALL WITHHOLD ALL PAYMENTS AND FEES DUE TO THE CONSTABLE UNTIL SUCH TIME AS HIS RETIREMENT CONTRIBUTIONS ARE FULLY REPORTED AND MADE; TO PROVIDE THAT CURRENT AND FORMER CONSTABLES WHOSE EMPLOYER AND EMPLOYEE CONTRIBUTION FOR SERVICE PRIOR TO JANUARY 1, 2006, HAVE NOT BEEN MADE MAY ELECT TO PAY THE REQUIRED AMOUNT OR IRREVOCABLY FORFEIT CREDIT FOR SERVICE PRIOR TO JANUARY 1, 2006, SO AS TO BE RELIEVED OF THE LIABILITY FOR ADDITIONAL EMPLOYER AND EMPLOYEE CONTRIBUTIONS AND APPLICABLE INTEREST; TO PROVIDE FOR THE DISTRIBUTION OF RETIREMENT CONTRIBUTIONS MADE FOR SERVICE PRIOR TO JANUARY 1, 2006, IF THE CURRENT OR FORMER CONSTABLE FAILS TO MAKE SUCH ELECTION; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. The following provision shall be codified a Section 25-11-106, Mississippi Code of 1972:

25-11-106. (1) (a) Any member who is or was a member of the system by virtue of a plan submitted and approved under Section 25-11-105(f) shall remain a member of the system.

(b) The county shall be responsible for the employer contributions on all direct payments from the county to the constable. From and after January 1, 2006, in cases in which the constable is responsible for both the employer and employee contributions on fee income, the county shall withhold from fee income due the constable a percentage amount, as set by the board, of the gross fee income paid to the constable as estimated retirement contributions and shall remit that amount to the system. Not later than the date on which the annual report of earnings is due to be filed with the Secretary of State, the constable shall submit to the system a copy of the earnings record and make complete payment of required contributions on earnings from his office but not less than the governmental treasuries payments from the prior calendar year. If the constable fails to make full payment at the time required, the system shall certify the delinquency to the county and the county shall withhold any and all payments and fees due to the constable until such time as his retirement contributions are fully reported and made.

(2) Any current or former constable for whom appropriate employer and employee contributions and interest on all fees and county income from covered service prior to January 1, 2006, have not been made shall do one (1) of the following:

(a) Make such required payments or enter into an irrevocable agreement by not later than December 31, 2006, to make the payments for all calendar years prior to January 1, 2006. Contributions and interest due and owing for covered services prior to January 1, 2006, must be received by the system not later than April 15, 2006, or such date as set forth in the payment schedule mutually adopted by the member and the system.

(b) Elect, prior to December 31, 2005, not to pay delinquent employee and employer contributions and applicable interest for service as a constable prior to January 1, 2006. By making this election, the current or former constable shall irrevocably forfeit such service credit so as to be relieved of the liability for additional employer and employee contributions and applicable interest.

(3) Where a current or former constable fails to make required contributions as provided in subsection (2)(a) of this section, or where a current or former constable irrevocably elects to forfeit service credit as provided in subsection (2)(b) of this section, all employer and employee contributions previously paid on such service shall be credited to the county as the reporting entity to be distributed as appropriate between the county and the constable or former constable. No further contributions shall be due on such past service and any credit on such past service shall be removed from the member's record and may not be reinstated at any time in the future.

SECTION 2. This act shall take effect and be in force from and after July 1, 2005.