Membership in fund and assessments - Employer payment of employee contribution (Contingent expiration date - See note)
N.D. Cent. Code § 15-39.1-09
in effect15-39.1-09. Membership in fund and assessments - Employer payment of employee
contribution. (Contingent expiration date - See note)
1. Except as otherwise provided by law, every teacher is a member of the fund and must
be assessed upon the teacher's salary seven and seventy-five hundredths percent per
annum, which must be deducted, certified, and paid monthly to the fund by the
disbursing official of the governmental body by which the teacher is employed.
Member contributions increase to nine and seventy-five hundredths percent per
annum beginning July 1, 2012, and increase thereafter to eleven and seventy-five
hundredths percent per annum beginning July 1, 2014. Except as otherwise provided
by law, every governmental body employing a teacher shall pay to the fund eight and
seventy-five hundredths percent per annum of the salary of each teacher employed by
it. Contributions to be paid by a governmental body employing a teacher increase to
ten and seventy-five hundredths percent per annum beginning July 1, 2012, and
increase thereafter to twelve and seventy-five hundredths percent per annum
beginning July 1, 2014. The required amount of member and employer contributions
must be reduced to seven and seventy-five hundredths percent per annum effective on
the July first that follows the first valuation showing a ratio of the actuarial value of
assets to the actuarial accrued liability of the teachers' fund for retirement that is equal
to or greater than one hundred percent. The disbursing official of the governmental
body shall certify the governmental body payments and remit the payments monthly to
the fund.
2. Each employer, at its option, may pay the teacher contributions required by
subsection 1 for all compensation earned after June 30, 1983. The amount paid must
be paid by the employer in lieu of contributions by the employee. If an employer
decides not to pay the contributions, the amount that would have been paid will
continue to be deducted from compensation. If contributions are paid by the employer,
they must be treated as employer contributions in determining income tax treatment
under this code and the federal Internal Revenue Code. If contributions are paid by the
employer, they may not be included as gross income of the teacher in determining tax
treatment under this code and the Internal Revenue Code until they are distributed or
made available. The employer shall pay these teacher contributions from the same
source of funds used in paying compensation to the teachers. The employer shall pay
these contributions by effecting an equal cash reduction in the gross salary of the
employee or by an offset against future salary increases. If teacher contributions are
paid by the employer, they must be treated for the purposes of this chapter in the
same manner and to the same extent as teacher contributions made prior to the date
the contributions were assumed by the employer. The option given employers by this
subsection must be exercised in accordance with rules adopted by the board.
3. A person, except the superintendent of public instruction, who is certified to teach in
this state by the education standards and practices board and who is first employed
and entered upon the payroll of the superintendent of public instruction after
January 6, 2001, may elect to become a participating member of the public employees
retirement system. An election made by a person to participate in the public
employees retirement system under this subsection is irrevocable. Nonteaching
employees of the superintendent of public instruction, including the superintendent of
public instruction, may elect to transfer to the public employees retirement system
pursuant to section 54-52-02.13. Employees of the state board for career and
technical education may elect to transfer to the public employees retirement system
pursuant to section 54-52-02.14.
4. An individual who is first employed and entered upon the payroll of the state board for
career and technical education after July 1, 2007, may elect to become a participating
member of the public employees retirement system. An election made by an individual
to participate in the public employees retirement system under this subsection is
irrevocable.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t15c39-1.pdf#nameddest=15-39p1-09Fetched: 10/16/2026