57.961.  Membership in system — member contribution required, procedure — certain cities and counties may join, how — rulemaking authority. — 1.  On and after the effective date of the establishment of the system, as an incident to his or her employment or continued employment, each person employed as an elected or appointed sheriff of a county shall become a member of the system.  Such membership shall continue as long as the person continues to be an employee, or receives or is eligible to receive benefits under the provisions of sections 57.949 to 57.997.

  2.  Notwithstanding any other provision of law to the contrary, each person who is a member of the system on or after January 1, 2024, shall be required to contribute five percent of the member's pay to the retirement system.  Such contribution shall be made notwithstanding that the minimum salary or wages provided by law for any member shall thereby be changed.  Each member shall be deemed to consent and agree to the deduction made and provided for herein.  Payment of a member's compensation less such deduction shall be a full and complete discharge and acquittance of all claims and demands whatsoever for services rendered by him or her to a county, except as to benefits provided by this system.

  3.  The officer or officers responsible for making up the payrolls for each county shall cause the contribution provided for in this section to be deducted from the compensation of the member in the employ of the county, on each and every payroll, for each and every payroll to the date his or her membership terminates.  When deducted, each contribution shall be paid by the county to the system; the payments shall be made in the manner and shall be accompanied by such supporting data as the board shall from time to time prescribe.  When paid to the system, each of the contributions shall be credited to the member from whose compensation the contributions were deducted.  The contributions so deducted shall be treated as employee contributions for purposes of determining the member's pay that is includable in the member's gross income for federal income tax purposes.

  4.  Member contributions deducted and paid into the system by the county shall be paid from the same source of funds used for the payment of pay to a member.  A deduction shall be made from each member's pay equal to the amount of the member's contributions picked up by the employer.  This deduction, however, shall not reduce the member's pay for purposes of computing benefits under the retirement system under this chapter.

  5.  The contributions, although designated as employee contributions, shall be paid by the county in lieu of the contributions by the member.  The member shall not have the option of choosing to receive the contributed amounts directly instead of having them paid by the county to the retirement system.

  6.  A former member who is not vested may request a refund of his or her contributions.  Such refund shall be paid by the system after ninety days from the date of termination of employment or the request, whichever is later, and shall include all contributions made to any retirement plan administered by the system.

  7.  Beginning September 1, 1986, any city not within a county and any county having a charter form of government may elect, by a majority vote of its governing body, to come under the provisions of sections 57.949 to 57.997 except for the provisions of section 57.955.  Notice in writing of such election shall be given to the board, and the person employed as sheriff of such county, as an incident of his contract of employment or continued employment, shall become a member of the system on the first day of the month immediately following the date the board receives notice.  Such membership shall continue as long as the person continues to be an employee, or receives or is eligible to receive benefits under the provisions of sections 57.949 to 57.997, and upon becoming a member he shall receive credit for all prior service as if he had become a member on December 22, 1983.

  8.  Subject to the limitations under sections 57.949 to 57.997, the board shall have the authority to formulate and adopt rules and regulations for the administration of these provisions.