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SF0051 • 2020

Wyoming retirement plans-contributions.

AN ACT relating to public employees; increasing employee contributions for law enforcement officers under the Wyoming Retirement Act; increasing employee contributions under the Wyoming State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement Act; requiring the increased employee contributions to be paid through a reduction in cash salary of the employee for specified employees; repealing archaic provisions; and providing for an effective date.

Budget Labor Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Appropriations
Last action
2020-02-20
Official status
inactive
Effective date
3/1/2020

Plain English Breakdown

The bill did not pass and was not enacted into law, so its exact impact on public employees beyond those covered in the text is uncertain.

Wyoming Retirement Plan Contributions for Law Enforcement Officers

The bill proposes to increase the retirement contributions required from law enforcement officers and certain other public employees in Wyoming, with some of these contributions coming directly out of their salaries.

What This Bill Does

  • Increases the employee contribution rate to 9.6% of salary for law enforcement officers from July 1, 2020 through June 30, 2021.
  • Raises the employee contribution rate to 10.6% of salary for law enforcement officers starting July 1, 2021.
  • Requires that at least 1% of the officer's contribution be deducted from their cash salary in 2020-2021 and increases this percentage over time.
  • Repeals outdated provisions related to these changes.

Who It Names or Affects

  • Law enforcement officers in Wyoming
  • Certain other public employees covered by specific retirement acts

Terms To Know

Contribution rate
The percentage of salary that an employee must pay towards their retirement plan.
Cash salary reduction
A decrease in the amount of money paid directly to an employee before taxes, used to fund part of their retirement contributions.

Limits and Unknowns

  • The bill did not pass and was not enacted into law.
  • Specific details about which public employees are affected beyond law enforcement officers are limited by the provided information.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SF0051S2001

2nd reading • Senator Nethercott

Adopted

Plain English: The amendment changes specific dates in the bill from 2021 or 2022 to either 2022, 2024, or 2026.

  • Changes '2021' and '2022' to '2022', '2024', or '2026' in various places throughout the bill.
  • The amendment only changes dates and does not provide details on how these date changes will affect the overall content of the bill.

Bill History

  1. 2020-02-20 Senate

    S 3rd Reading:Failed 12-18-0-0-0

  2. 2020-02-19 Senate

    S 2nd Reading:Passed

  3. 2020-02-18 Senate

    S 2nd Reading:Laid Back

  4. 2020-02-17 Senate

    S COW:Passed

  5. 2020-02-12 Senate

    S Placed on General File

  6. 2020-02-12 Senate

    S02 - Appropriations:Recommend Do Pass 5-0-0-0-0

  7. 2020-02-11 Senate

    S Introduced and Referred to S02 - Appropriations 28-1-1-0-0

  8. 2020-02-10 Senate

    S Received for Introduction

  9. 2020-01-24 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
20LSO-0370
2020
STATE OF WYOMING
20LSO-0370
Introduced
2.0

SENATE FILE NO. SF0051

Wyoming retirement plans-contributions.

Sponsored by: Joint Appropriations Committee

A BILL

for

AN ACT relating to public employees; increasing employee contributions for law enforcement officers under the Wyoming Retirement Act; increasing employee contributions under the Wyoming State Highway Patrol, Game and Fish Warden and Criminal Investigator Retirement Act; requiring the increased employee contributions to be paid through a reduction in cash salary of the employee for specified employees; repealing archaic provisions; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 9
‑
3
‑
432(a) and (b) and 9
‑
3
‑
604(a) and (c)(ii) are amended to read:

9
‑
3
‑
432.

Law enforcement officers; contributions; benefit eligibility; service and disability benefits; death benefits; benefit options.

(a)

Each law enforcement officer shall pay into the account
eight and six
‑
tenths percent (8.6%)
nine and six
‑
tenths percent (9.6%) of his salary for the period from July 1, 2020 through June 30, 2021, ten and six
‑
tenths percent (10.6%) of his salary for the period from July 1, 2021 through June 30, 2022, and thereafter eleven and six
‑
tenth percent (11.6%)
of his salary to fund benefits provided to law enforcement officers. Any contribution required under this subsection or subsection (b) of this section shall be paid by the employer from the source of funds used to pay officer salaries in order to be treated as employer contributions for the sole purpose of determining tax treatment under the United States Internal Revenue Code, § 414(h). These payments by the employer are subject to W.S. 9
‑
3
‑
412(c).

(b)

Each employer of a law enforcement officer covered under this article shall pay into the account a contribution equal to eight and six
‑
tenths percent (8.6%) of the salary paid to each of its law enforcement officers covered under this article and
except as otherwise provided in this subsection,
may pay into the account any amount of the officer's share of contributions under subsection (a) of this section. Payments under this subsection shall be made monthly to the account in accordance with W.S. 9
‑
3
‑
413 and are subject to the penalties imposed under W.S. 9
‑
3
‑
413 for delinquent contributions. No additional contribution shall be imposed upon the state, any city, town or county for benefits provided law enforcement officers under this article.
For law enforcement officers covered under this article, excluding those employed by a county or municipal employer, for the period from July 1, 2020 through June 30, 2021 at least one percent (1%) of the law enforcement officer's contribution, for the period from July 1, 2021 through June 30, 2022 at least two percent (2%) of the law enforcement officer's contribution and thereafter three percent (3%) of the law enforcement officer's contribution
shall be paid through a reduction in cash salary of the law enforcement officer unless specified otherwise by legislative act.

9
‑
3
‑
604.

Employee contributions.

(a)

Except as otherwise provided in this section, every employee covered by this article shall pay into the fund
thirteen and fifty
‑
four hundredths percent (13.54%) of his salary from September 1, 2013 through June 30, 2014, and thereafter fourteen and fifty
‑
six hundredths percent (14.56%) of his salary. For the period from September 1, 2013 through June 30, 2014 forty
‑
five hundredths percent (.45%), for the period from July 1, 2014 through June 30, 2016 ninety
‑
six hundredths percent (.96%) and for the period from July 1, 2016 through June 30, 2017, fifty
‑
one hundredths percent (.51%) salary contribution required by this subsection shall be paid by the employer on behalf of the member. To the extent the remaining amount is not paid by an employer on behalf of the member, this payment shall be deducted each pay period from employees' salaries by the respective chief fiscal officers of the employers
fifteen
and fifty
‑
six hundredths percent (15.56%) of his salary for the period from July 1, 2020 through June 30, 2021, sixteen and fifty
‑
six hundredths percent (16.56%) of his salary for the period from July 1, 2021 through June 30, 2022, seventeen and fifty
‑
six hundredths percent (17.56%) of his salary for the period from July 1, 2022 through June 30, 2023 and thereafter eighteen and fifty
‑
six hundredths percent (18.56%) of his salary
.

(c)

The contributions under subsection (b) of this section shall be paid from the source of funds which is used in paying salary to the employee. The employer may pay these contributions by a reduction in cash salary of the employee or by an offset against a future salary increase, or by a combination of a reduction in salary and an offset against a future salary increase, provided:

(ii)

Except as otherwise provided in this paragraph, any employer may pay
any amount
a portion
of an employee's share of retirement contributions without a salary reduction or offset, or combination thereof.
For the period from July 1, 2012 through June 30, 2014, at
least one and sixty
‑
two hundredths percent (1.62%), for the period from July 1, 2014 through June 30, 2016 at least one and ninety
‑
six hundredths percent (1.96%), for the period from July 1, 2016 through June 30, 2017 at least two and thirty hundredths percent (2.30%) and thereafter at least two and sixty
‑
four hundredths (2.64%)
For the period from July 1, 2020 through June 30, 2021 at least three and sixty
‑
four hundredths percent (3.64%) of the employee's share of retirement contributions, for the period from July 1, 2021 through June 30, 2022 at least four and sixty
‑
four hundredths percent (4.64%) of the employee's share of retirement contributions, for the period from July 1, 2022 through June 30, 2023 at least five and sixty
‑
four hundredths percent (5.64%) of the employee's share of retirement contributions and thereafter at least six and sixty
‑
four hundredths percent (6.64%)
of the employee's share of retirement contributions shall be paid through a reduction in cash salary of the employee unless specified otherwise by legislative act.

Section 2
.

This act is effective July 1, 2020
.

(END)

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SF0051