Title 59, PUBLIC OFFICERS IN GENERAL

59-1102. Payroll and salary deductions. Any and all officials, boards, commissions, directors and boards having charge and preparation of payrolls and payment of salaries and wages to officers and employees of the state of Idaho, or any of its political subdivisions as set forth …

59-1103. Existing rights preserved. Nothing contained in this act should deprive any person of benefit under any existing retirement system, nor repeal, amend, modify or supersede any law, charter, amendment or ordinance established or pertaining to existing retirement systems.

59-1104. Inclusion of employees — Time allowed. Each department and agency of the state of Idaho, and each political subdivision as defined in section 59-1101, which shall pay and disburse salary and wages separately shall have ninety (90) days from and after the date when the Fe…

59-1105. Contributions from local entities. Under policies and procedures to be prescribed by the state controller, each municipal corporation, political subdivision, drainage or irrigation district, hereinafter referred to as public employer, coming within the provisions of this…

59-1106. State trust fund established. There is hereby established a fund in the state treasury to be known as the social security trust fund for the sole purpose of receiving contributions of the state and political subdivisions, and taxes on employees, under the Federal Old Age…

59-1106A. Revolving account for social security administration. There is hereby appropriated out of the general account in the state operating fund, not otherwise appropriated, the sum of fifty thousand dollars ($50,000) to be used as a revolving account in the state treasury by …

59-1107. Payments from state trust fund. Moneys now or hereafter in such fund are hereby appropriated to the state board of examiners for the sole purpose of making payments to the United States in accordance with said Public Law 734. Such payments shall be made in such amounts a…

59-1107A. Recovery of overpayments — Payment of expenses and distribution of recoveries. The state controller is authorized to recover on behalf of the state and all governmental entities enumerated in section 59-1101, Idaho Code, and on behalf of all officers and employees there…

59-1108. Receipts of state trust fund. Collections into said fund shall be paid into said fund under such policies and procedures as shall be prescribed by the state controller, and shall consist of all moneys received from the various political subdivisions of the state, all sta…

59-1109. Appropriations — Date of transfer. Appropriations from the general fund of the state for the purposes of said Public Law 734, in accordance with sections 59-1101—59-1104, shall be transferred into said social security trust fund on the effective date of any such appropri…

59-1110. Assessment of special funds. The state board of examiners shall assess any special fund of the state from which salaries are paid, for the full amount due as state participation, when and as the state controller shall certify such amounts as due and payable; and all such…

59-1111. Payments by endowed institutions. When any endowed institution pays salaries and wages from its endowment earning funds, state contributions covering such salaries and wages shall be paid from any amount appropriated and transferred from the general fund of the state of …

59-1112. Payments from special funds. When any fund except endowment earning funds, is defined or dedicated to particular purpose or purposes, then the legislature hereby declares that the payment of state contributions in participation on salaries and wages paid from such fund f…

59-1113. Referendum on acceptance by governmental retirement services. The governor of the state of Idaho is hereby empowered to authorize a referendum, and to designate any agency or individual to supervise its conduct, in accordance with the requirements of section 218(d) (3) o…

59-1114. Majority favoring acceptance — Agreement entered into for coverage. Should a majority of the eligible members of a retirement system established by the state or by a political subdivision thereof, in a referendum held in accordance with section 218(d) (3) of the Federal …

59-1115. Employer’s portion of social security tax for school district personnel. The board of trustees of each class of school district, shall pay the employer’s social security tax for its personnel, as required by federal law. The department of education shall transmit to the …

59-1301. Public employee retirement system created — Purpose — Duties of fiduciaries of retirement fund. (1) A retirement and disability benefit system is created and placed under the management of a retirement board for the purpose of providing a retirement system and other bene…

59-1302. Definitions. (1) As used in this chapter, each of the terms defined in this section shall have the meaning given in this section unless a different meaning is clearly required by the context. (2) "Active member" means any employee who is not establishing the right to rec…

59-1303. POLICE OFFICER MEMBER STATUS. (1) As used in this chapter, each of the terms used in this section shall have the meaning given in this section unless a different meaning is clearly required by the context. (2) Police officer membership status for retirement purposes may …

59-1304. Retirement board — Appointment. (1) There is hereby created in the office of the governor a governing authority of the system to consist of a board of five (5) persons known as the retirement board. Each member of the board shall be appointed by the governor to serve a t…

59-1305. Powers and duties of board — Indemnification. (1) The board shall have the power and duty, subject to the limitations of this chapter, of managing the system. It shall have the powers and privileges of a corporation, including the right to sue and be sued in its own name…

59-1305A. criminal history checks. (1) The public employee retirement system of Idaho (PERSI), through the cooperation of the Idaho state police, shall establish a system to obtain a criminal history check on individuals, including but not limited to classified and nonclassified …

59-1306. Conformity with federal tax code to maintain qualified plan tax status. Chapter 13, title 59, and chapter 14, title 72, Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37…

59-1307. Agreements with other retirement systems. The board may enter into agreements with the boards or other authorities of other retirement systems operated by the state of Idaho or by political subdivisions to protect the retirement rights or benefits of employees who may al…

59-1308. Supplemental benefit plan — Contributions and expenses of the supplemental benefit plan — Indemnification. (1) The state shall sponsor and the board shall administer one (1) or more supplemental benefit plans to be used for allocation of extraordinary gains as provided i…

59-1309. Allocation of extraordinary gains. (1) At the close of each fiscal year, the board shall determine whether the fund has experienced extraordinary gains. If extraordinary gains exist the board may allocate all or part of them as set forth in this section. In determining w…

59-1310. Admissibility in evidence of photoreproduced copies of records or documents maintained by the system — Destroying the original. Copies of records or documents maintained on microfilm, microfiche, computer imagery or other photoreproductive material of archival quality by…

59-1311. Public employee retirement fund created — Administration — Payment of benefits — Perpetual appropriation. (1) There is hereby established in the state treasury a special fund, the "Public Employee Retirement Fund," which shall be separate and apart from all public moneys…

59-1312. Selection of funding agent(s) — Investment of assets — Tax exemption. (1) The board shall select the funding agent(s) and establish a medium for funding, which may be a self-administration pension trust fund or a group annuity contract, or combination thereof. The contra…

59-1313. Trust agreement — Amended to comply with this chapter. The board may amend its trust agreement with the funding agent to comply with the requirements of this chapter.

59-1314. Rules — Procedures for hearings prior to appeals — Appeals. (1) Subject to other provisions of this chapter and pursuant to the policy and standards set out in section 59-1301, Idaho Code, the board shall have the power and authority to adopt, amend or rescind such rules…

59-1315. Amount, terms and conditions of revised benefits are to be prospective only unless otherwise provided. As the amount, terms and conditions of benefits may be revised from time to time the application of such revisions shall be prospective only and not retrospective or re…

59-1316. Member’s retirement records confidential — PENALTY FOR DIVULGING INFORMATION. (1) Each member shall furnish the board with such information as the board shall deem necessary for the proper operation of the system. As provided in section 74-106, Idaho Code, information co…

59-1317. Rights to benefits inalienable. [effective until January 1, 2027] (1) The right of a person to any benefits under this chapter and the money in any fund created by this chapter shall not be assignable or subject to execution, garnishment or attachment or to the operation…

59-1318. Rights in assets of system limited. No particular person, group of persons or entity shall have any right in any specific portion of the assets of the system other than such undivided interest in the whole of such assets as is specified in this chapter.

59-1319. Approved domestic retirement orders — Requirements. (1) An approved domestic retirement order must meet the following requirements: (a) Clearly specify that such order applies to the retirement system; (b) Clearly specify the effective date of the order, which is the dat…

59-1320. Approved domestic retirement orders — Application and effect. (1) The executive director of the public employee retirement system or his designee upon receipt of a copy of a domestic retirement order, shall determine whether the order is an approved domestic retirement o…

59-1321. Procedure for employees of political subdivisions to be included in retirement system. A political subdivision not participating in the system may, through its governing body, notify the board in writing that it elects to include its employees in the system. The board sh…

59-1322. Employer contributions — Amounts — Rates — Amortization. (1) Each employer shall contribute to the cost of the system. The amount of the employer contributions shall consist of the sum of a percentage of the salaries of members to be known as the "normal cost" and a perc…

59-1325. Employer remittance to board — Collection of delinquencies. (1) Each employer, or, where the employer’s payroll is paid separately by departments, each department of the employer, shall remit to the retirement board all contributions required of it and its employees on t…

59-1326. Procedure for complete or partial withdrawal of political subdivisions from the system — Calculation of withdrawal PENALTY — Indemnification. (1) A political subdivision, through its governing body, may by resolution adopted by two-thirds (2/3) of the members of the gove…

59-1327. Making a false claim — Misdemeanor. Any person making a false claim for allowance of benefits or payment of money under the provisions of this chapter, knowing the same to be false, shall be guilty of a misdemeanor and shall be punished pursuant to the provisions of sect…

59-1328. Administrative penalties for failure to comply with reporting requirements. The board may assess actual costs including staff salaries and benefits and miscellaneous costs such as computer programming and processing, as an administrative penalty against any employer whic…

59-1329. Board regulations. The board is authorized to promulgate rules providing for imposition of interest on delinquent employee contributions.

59-1331. Contributions. (1) Beginning on or after the later of the date of establishment or employment, each active member shall contribute toward the cost of the benefits provided under this chapter. This contribution shall be made in the form of a deduction from salary to be tr…

59-1332. Pick up of employee contributions. (1) An employer, pursuant to the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as amended, shall pick up and pay the contributions which would be payable by the employees as members under sections 59-1331 and 72-…