Alabama § 45-37-123.82 - Employee Contributions.
Full text of Alabama Code of Alabama § 45-37-123.82 — Employee Contributions., with citation guidance and answers to common questions.
§ 45-37-123.82. Employee Contributions.
(a) Employee contributions generally. As a condition of employment and of accruing benefits under the plan, each member shall contribute six percent of the member’s compensation to the plan. The employee contributions shall be after tax, or if approved by the pension board the employee contributions shall be pre-tax and treated as “picked-up” and contributed by the county to the plan pursuant to 26 U.S.C. § 414(h)(2). The county shall process the employee contributions each payroll period and the aggregate amount shall be deposited in the system. Employee contributions shall begin on the member’s first paycheck after a member becomes eligible for membership in the system as provided for in Section 45-37-123.50. In the event that the county fails to withhold any employee contributions, the county may withhold such amounts, whether treated by the county as after-tax contributions or treated as “picked-up” contributions, from future paychecks as are necessary to restore the amounts not withheld.
(b) Withdrawal or refunds of employee contributions. Employee contributions may be withdrawn or refunded only as provided in Section 45-37-123.104.
(c) Cessation of employee contributions. A member may terminate employee contributions after 30 years of paid service, as further provided in Section 45-37-123.104(3).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-123.82
What does Code of Alabama § 45-37-123.82 cover?
Section 45-37-123.82 ("Employee Contributions.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-37-123.82?
A common citation format is "Code of Alabama § 45-37-123.82" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-37-123.82 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.