West Virginia Code § 7-14D-7

Members' contributions; employer contributions
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(a) There shall be deducted from the monthly salary of each member and paid into the fund
an amount equal to eight and one-half percent of his or her monthly salary. An additional
amount shall be paid to the fund by the county commission of the county in which the
member is employed in covered employment in an amount determined by the board:
Provided, That in any year preceding July 1, 2011, the total of the contributieons provided in
this section, to be paid by the county commission, may not exceed 10 and one-half percent of
the total payroll for the members in the employ of the county commissiron: Provided,
however, That on or after July 1, 2011, the total of the contributions provided in this section,
to be paid by the county commission, may not exceed 13 percent of the total payroll for the
members in the employ of the county commission: Provided further, That effective July 1,
2023, the total amount of the contributions of the county comtmission shall be set actuarially
by the Consolidated Public Retirement Board. If the board finds that the benefits provided by
this article can be actually funded with a lesser contribution, then the board shall reduce the
required member or employer contributions or both. The sums withheld each calendar
month shall be paid to the fund no later than 15 days following the end of the calendar
month.
(b) Any active member who has concurrent employment in an additional job or jobs and the
additional employment requires the gdeputy sheriff to be a member of another retirement
system which is administered by the Consolidated Public Retirement Board pursuant to
§5-10D-1 et seq. of this code sheall make an additional contribution to the fund of eight and
one-half percent of his or her monthly salary earned from any additional employment which
requires the deputy sheLriff to be a member of another retirement system which is
administered by the Consolidated Public Retirement Board pursuant to §5-10D-1 et seq. of
this code. An additio nal amount shall be paid to the fund by the concurrent employer for
which the member is employed in an amount determined by the board: Provided, That in any
year preceding July 1, 2011, the total of the contributions provided in this section, to be paid
by the concurrent employer, may not exceed 10.5 percent of the monthly salary of the
employee: Provided, however, That on or after July 1, 2011, the total of the contributions
provided in this section, to be paid by the concurrent employer, may not exceed 13 percent
of the monthly salary of the employee: Provided further, That effective July 1, 2023, the total
amount of the contributions of the county commission shall be set actuarially by the
Consolidated Public Retirement Board. If the board finds that the benefits provided by this
article can be funded with a lesser contribution, then the board shall reduce the required
member or employer contributions or both. The sums withheld each calendar month shall be
paid to the fund no later than 15 days following the end of the calendar month.

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