Idaho State Statutes - Idaho Attorney Directory

(1) An employer, pursuant to
the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as
amended, shall pick up and pay the contributions which would be payable by the
employees as members under sections 59-1331 and 72-1431, Idaho Code, with
respect to the service of employees after June 30, 1983.
(2) The members' contributions picked up by an employer shall be
designated for all purposes of the retirement system as member contributions,
except for the determination of tax upon a distribution from the retirement
system. These accumulated contributions shall become part of the members'
accumulated contributions, but accounted for separately from those previously
accumulated.
(3) Member contributions picked up by an employer shall be payable from
the same source as is used to pay compensation to a member, and shall be
included in the member's salary as defined in subsection (31) of section
59-1302, Idaho Code.

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