33.103. Deductions authorized to be made from state employees' compensation--debts owed to state, child support payments, tuition programs, cafeteria plan, requirements.
Deductions authorized to be made from state employees'compensation--debts owed to state, child support payments,tuition programs, cafeteria plan, requirements.
33.103. 1. Whenever the employees of any state department, divisionor agency establish any voluntary retirement plan, or participate in anygroup hospital service plan, group life insurance plan, medical serviceplan or other such plan, or if they are members of an employee collectivebargaining organization, or if they participate in a group plan for uniformrental, the commissioner of administration may deduct from such employees'compensation warrants the amount necessary for each employee'sparticipation in the plan or collective bargaining dues, provided that suchdues deductions shall be made only from those individuals agreeing to suchdeductions. Before such deductions are made, the person in charge of thedepartment, division or agency shall file with the commissioner ofadministration an authorization showing the names of participatingemployees, the amount to be deducted from each such employee'scompensation, and the agent authorized to receive the deducted amounts.The amount deducted shall be paid to the authorized agent in the amount ofthe total deductions by a warrant issued as provided by law.
2. The commissioner of administration may, in the same manner, deductfrom any state employee's compensation warrant:
(1) Any amount authorized by the employee for the purchase of sharesin a state employees' credit union in Missouri;
(2) Any amount authorized by the employee for contribution to a fundresulting from a united, joint community-wide solicitation or to a fundresulting from a nationwide solicitation by charities rendering services orotherwise fulfilling charitable purposes if the fund is administered in amanner requiring public accountability and public participation in policydecisions;
(3) Any amount authorized by the employee for the payment of dues inan employee association;
(4) Any amount determined to be owed by the employee to the state inaccordance with guidelines established by the commissioner ofadministration which shall include notice to the employee and an appealprocess;
(5) Any amount voluntarily assigned by the employee for payment ofchild support obligations determined pursuant to chapter 452 or 454, RSMo;
(6) Any amount authorized by the employee for contributions to anyqualified state tuition program pursuant to Section 529 of the InternalRevenue Code of 1986, as amended, sponsored by the state of Missouri; and
(7) Any amount for cafeteria plan administrative fees undersubdivision (4) of subsection 3 of this section.
3. The commissioner of administration may establish a cafeteria planin accordance with Section 125 of Title 26 United States Code for stateemployees. The commissioner of administration must file a written plandocument to be filed in accordance with chapter 536, RSMo. Employees mustbe furnished with a summary plan description one hundred twenty days priorto the effective date of the plan. In connection with such plans, thecommissioner may:
(1) Include as an option in the plan any employee benefit, otherwiseavailable to state employees, administered by a statutorily createdretirement system;
(2) Provide and administer, or select companies on the basis ofcompetitive bids or proposals to provide or administer, any groupinsurance, or other plan which may be included as part of a cafeteria plan,provided such plan is not duplicative of any other plan, otherwiseavailable to state employees, administered by a statutorily createdretirement system;
(3) Include as an option in the plan any other product eligible underSection 125 of Title 26 of the United States Code the selection of whichmay be solicited by a vendor on site in state facilities, subject toregulations promulgated by the office of administration, and includingpayment to the state by vendors providing those products for the cost ofadministering those deductions, as set by the office of administration; and
(4) Reduce each employee's compensation warrant by the amountnecessary for each employee's participation in the cafeteria plan, exceptfor those individual employees who affirmatively elect not to participatein the cafeteria plan. No such reduction in salary for the purpose ofparticipation in a cafeteria plan shall have the effect of reducing thecompensation amount used in calculating the state employee's retirementbenefit under a statutorily created retirement system or reducing thecompensation amount used in calculating the state employee's compensationor wages for purposes of any workers' compensation claim governed bychapter 287, RSMo.
4. Employees may authorize deductions as provided in this section inwriting or by electronic enrollment.
(L. 1951 p. 544 § 1, A.L. 1969 p. 92, A.L. 1975 H.B. 227, A.L. 1977 H.B. 333, A.L. 1987 S.B. 314, A.L. 1989 H.B. 493, A.L. 1990 S.B. 744, A.L. 1993 H.B. 609, A.L. 1997 H.B. 652, A.L. 1998 S.B. 642, A.L. 1999 S.B. 460, A.L. 2004 H.B. 959, A.L. 2005 S.B. 133, A.L. 2008 S.B. 1140)Effective 7-10-08
CROSS REFERENCE:
Earnings tax not to include deferred compensation and certain salary deferred or reduction plans, RSMo 92.112