Commission votes to align defined-contribution match with defined-benefit rate, subject to payroll review

Stark County commissioners voted Jan. 27 to provide the same employer contribution percentage for employees who select the new defined-contribution retirement plan as the county provides for its defined-benefit plan, while asking county staff to confirm legal requirements with the Public Employees Retirement System (PERS) and to verify payroll implementation.

Commissioner Marsh moved to rescind a previous motion from the prior month and adopt the recommended practice of contribution parity between the DB and DC plans. Commissioners discussed a PERS training video in which staff believed the agency stated that the employer "must" pay the same percentage; commissioners asked county counsel and payroll staff to confirm whether the parity is mandatory under PERS rules or only a best-practice recommendation. Amanda (payroll/HR) was asked to review implementation details because payroll cycles would be affected.

The commission amended the motion to make implementation subject to Amanda's review and verification; the amended motion passed by roll call. Commissioners noted the county contributions presently total 15.26 percent for the DB plan and that the initial mandatory contribution (9.26 percent) would apply immediately; the elective employee contribution and employer match for the DC plan would take effect after the employee's election window and payroll processing.

No statute was cited during the discussion; commissioners asked staff to follow up with PERS for clarification, and to produce any required documentation before the payroll change is implemented.