Payroll Deductions for Membership Dues
Some relief associations have inquired about setting up an arrangement with their affiliated city or town for membership dues to be withheld from firefighters’ per-call payments. Under the arrangement, the city or town would deduct the amount of the relief association membership dues from a firefighter’s payment, collect the dues for all participating firefighters, and transmit the collected dues to the association.
The Minnesota law on paychecks and wages allows membership dues of a relief association to be deducted from payroll if an employer and the employee both agree.
If a relief association chooses to collect dues from its members, the dues may be deposited into the special fund or the general fund. The bylaws should clearly identify which fund will be credited with membership dues.
The OSA’s Sample Bylaw Guides provide sample language that may be used to authorize the deposit of membership dues into the special fund or into the general fund.
Published last in the April 2019 Pension Newsletter