Code of the District of Columbia

§ 1–626.09. Contributions.

(a) The District and each employee shall contribute to the defined benefit plan under § 1-626.05(1) the social security amounts mandated by federal law.

(b) Each employee may voluntarily contribute to the deferred compensation plan under § 1-626.05(2) in amounts not exceeding the limits set by section 457 of the Internal Revenue Code.

(c) The District shall contribute an amount equal to not less than 5% of the base salary of each employee participating in the defined contribution plan under § 1-626.05(3). The District contribution shall be made not less frequently than quarterly and shall be placed in the Section 401(a) Trust established by § 1-626.11.

(d) In addition to the contribution under subsection (c) of this section, the District shall contribute no less than an additional .5% of a detention officer’s base salary to the Section 401(a) Trust established by § 1-626.11. The contribution shall be made not less frequently than quarterly.

(e) On behalf of each employee of the Council, the Office of the District of Columbia Auditor, and the Office of Advisory Neighborhood Commissions participating in the deferred compensation plan established by § 1-626.05(2), the District shall contribute to the defined contribution plan established by § 1-626.05(4) each pay period an amount equal to that employee's contribution pursuant to subsection (b) of this section for that pay period; provided, that the District's contribution pursuant to this subsection on behalf of an employee in any pay period shall not exceed 3% of the employee's base salary during that pay period.


(Mar. 3, 1979, D.C. Law 2-139, § 2609; as added Oct. 1, 1987, D.C. Law 7-27, § 2(g), 34 DCR 5079; Mar. 2, 1991, D.C. Law 8-190, § 2(e), 37 DCR 6721; Apr. 9, 1997, D.C. Law 11-198, § 301(b), 43 DCR 4569; Dec. 13, 2017, D.C. Law 22-33, § 1112, 64 DCR 7652; July 3, 2018, D.C. Law 22-124, § 101(b), 65 DCR 5091.)

Prior Codifications

1981 Ed., § 1-627.9.

Applicability

Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 1112 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) amendment of this section, see § 1112 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary amendment of section, see § 301(b) of the Fiscal Year 1997 Budget Support Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12-2, February 19, 1997, 44 DCR 1590).

Temporary Legislation

For temporary (225 day) amendment of section, see § 301(b) of Fiscal Year 1997 Budget Support Temporary Amendment Act of 1996 (D.C. Law 11-226, April 9, 1997, law notification 44 DCR 2584).

References in Text

Section 457 of the Internal Revenue Code referred to in subsection (b) of this section is classified as 26 U.S.C. § 457.

Editor's Notes

Application of provisions of Law 11-198: Section 1001 of D.C. Law 11-198 provided that Titles I, II, III, V, and VI and sections 405 and 406 of the act shall apply after September 30, 1996.

Mayor authorized to enter agreements to modify health benefits contracts: See Historical and Statutory Notes following § 1-611.03.