                                 CODE OF VIRGINIA

SOURCE OF CONTRIBUTIONS (§ 51.1-706)

A. In the case of state employees, the employer contributions by the
Commonwealth shall be wholly paid by the Commonwealth.

B. In the case of teachers, the Commonwealth shall reimburse the employing
political subdivision for the cost of the employer contribution to the extent
specified in the appropriations act.

C. In the case of special employees, the Commonwealth shall reimburse the
employing political subdivision for the cost of the employer contribution to the
extent the Commonwealth participates in paying the salary of the employee who is
covered or to the extent it shares or would share in the excess receipts from
such office.

HISTORY: 1952, c. 2, § 51-111.6; 1984, c. 430; 1985, c. 129; 1990, c. 832.