§ 182. Rates of contribution. 1. Employer contributions. In the case
of any electing employee initially appointed on or before June
thirtieth, nineteen hundred ninety-two, the state shall, during
continuance of his employment, make contributions at the rate of nine
percentum of that portion of his state salary upon which contributions
are or may hereafter be paid to the secretary of the treasury of the
United States pursuant to article three of the retirement and social
security law and at the rate of twelve percentum of that portion of his
state salary above said amount, out of moneys which shall be
appropriated to the department for such purpose. In the case of any
electing employee initially appointed on or after July first, nineteen
hundred ninety-two, the state shall, during continuance of his
employment, make contributions at the rate of eight percentum of his
state salary during the first seven years of such employment and at the
rate of ten percentum of his state salary, thereafter, out of moneys
which shall be appropriated to the department for such purpose. For
purposes of this subdivision, that portion of the employee's salary upon
which contributions are paid to the secretary of the treasury of the
United States pursuant to article three of the retirement and social
security law shall not exceed sixteen thousand five hundred dollars.

2. Employee contributions. In the case of any electing employee,
contributions at the rate of three per centum of his state salary shall
be deducted by the state comptroller as the employee contribution,
provided however, that such employee contribution shall be made by the
state in accordance with subdivision one of this section during such
period as (a) either section seventy-a of the retirement and social
security law or section five hundred twenty-eight of this title provides
that the contribution of each member of the New York state employees'
retirement system or the New York state teachers' retirement system in
the employ of the state shall be reduced by at least eight per centum of
his compensation, or (b) employee contributions to either such system
are no longer required by reason of such system becoming noncontributory
for state employees.

Notwithstanding any other law to the contrary, beginning April first,
two thousand thirteen any electing employee appointed on or after April
first, two thousand twelve, the rate at which each such employee shall
contribute in any current plan year (January first to December
thirty-first) shall be determined by reference to the wages of such
member in the second plan year (January first to December thirty-first)
preceding such current plan year as follows:

(a) members with wages of forty-five thousand dollars per annum or
less shall contribute three per centum of annual wages;

(b) members with wages greater than forty-five thousand per annum, but
not more than fifty-five thousand per annum shall contribute three and
one-half per centum of annual wages;

(c) members with wages greater than fifty-five thousand per annum, but
not more than seventy-five thousand per annum shall contribute four and
one-half per centum of annual wages;

(d) members with wages greater than seventy-five thousand per annum
but not more than one hundred thousand per annum shall contribute five
and three-quarters per centum of annual wages; and

(e) members with wages greater than one hundred thousand per annum
shall contribute six per centum of annual wages.

Notwithstanding the foregoing, during each of the first three plan
years (January first to December thirty-first) in which such member has
established membership in the Education Department Optional Retirement
Program, such employee shall contribute a percent of annual wages in
accordance with the preceding schedule based upon a projection of annual
wages provided by the employer.

3. Payment of contributions pursuant to subdivisions one and two of
this section shall be made to the designated insurer or insurers upon
audit and warrant of the state comptroller.