(a) The District and each employee shall contribute to the defined benefit plan under § 1-626.05(1) the social security amounts mandated by federal law.
(b) Each employee may voluntarily contribute to the deferred compensation plan under § 1-626.05(2) in amounts not exceeding the limits set by section 457 of the Internal Revenue Code.
(c) The District shall contribute an amount equal to not less than 5% of the base salary of each employee participating in the defined contribution plan under § 1-626.05(3). The District contribution shall be made not less frequently than quarterly and shall be placed in the Section 401(a) Trust established by § 1-626.11.
(d) In addition to the contribution under subsection (c) of this section, the District shall contribute no less than an additional .5% of a detention officer’s base salary to the Section 401(a) Trust established by § 1-626.11. The contribution shall be made not less frequently than quarterly.
(e) On behalf of each employee of the Council, the Office of the District of Columbia Auditor, and the Office of Advisory Neighborhood Commissions participating in the deferred compensation plan established by § 1-626.05(2), the District shall contribute to the defined contribution plan established by § 1-626.05(4) each pay period an amount equal to that employee's contribution pursuant to subsection (b) of this section for that pay period; provided, that the District's contribution pursuant to this subsection on behalf of an employee in any pay period shall not exceed 3% of the employee's base salary during that pay period.
