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Indiana Public Retirement System (INPRS) > My Fund > Police and Firefighters > Police and Firefighters Member Handbook: Contributions Police and Firefighters Member Handbook: Contributions

Employer Contributions

Employers are required to contribute to the 1977 Fund an annual amount, currently 19.7 percent of base salary. This amount is recommended by the actuarial firm which is appointed and approved by the INPRS board. Effective July 1, 2011, the Indiana Public Retirement System (INPRS) has the discretion to set a deadline for submission of contributions.

Employee Contributions

You must also contribute during the period of employment or for 32 years, whichever is shorter, an amount equal to 6 percent of the base salary. This 6 percent is deducted each pay period from your salary. However, the employer may elect to “pick up” all or part of the employee contribution.

If the employer “picks up” the contributions, the 6 percent contributions are not taxable to the employee as they are made. This means that the member will have to pay taxes on the “picked up” contributions when retirement benefits are paid to the member. See "Tax Consequences" for more information about taxation of benefits.

Section Three: Retirement Benefits