MS SB2405

Authorizes counties to elect by majority board vote to pay the employer share of Public Employees' Retirement System (PERS) contributions on constables' net fee income, effective for calendar year 2014 and beyond.

County election to pay employer contributions on constables' net fee income is irrevocable until the board of supervisors takes office for the next succeeding term, at which time the board may elect to continue or discontinue the arrangement.

Requires counties electing to pay employer contributions to appropriate sufficient funds in their budget and remit contributions to PERS through the clerk of the board in the same manner as other county officer contributions.

Requires notice of any county election regarding constable PERS contributions to be given to the PERS executive director within five days after the election is made.

Takes effect October 1, 2013.