§ 6-91. Salary and earnings.

For the purposes of determining any benefit or contribution under this act, 1927 Ga. Laws, page 265, as amended, the "salary," "earnings" or "wages" or "total" "salary," "earnings" or "wages" of an officer or employee of the City of Atlanta for any period shall include the base wages or salary paid to such officer or employee (including lump-sum payments thereof); amounts contributed or deferred by the officer or employee and not includable in gross income under sections 125, 132(f) or 457 of the U.S. Internal Revenue Code (the "Code"); amounts contributed by the officer or employee to a governmental qualified retirement plan and treated as employer contributions under Code section 414(h); and amounts credited to the officer or employee for furlough hours. Such salary, earnings or wages shall not include the following amounts: disability insurance payments to an officer or employee; travel, mileage or automobile-related allowances or reimbursements; bonuses (other than sick-leave bonuses) or performance awards; overtime or premium payments; or any other special, unusual or nonrecurring payment.

For the purposes of determining any benefit or contribution under this act, the "salary," "earnings" or "wages" or "total" "salary," "earnings" or "wages" of an officer or employee of the Atlanta Independent Public School System for any period shall include the regular pay, shift differential pay and salary-prorated or retroactive regular pay paid to such officer or employee; adjustments to earnings paid to an officer or employee under the payroll code "premium pay," the officer's or employee's elective deferrals as defined in Code section 402(g)(3); amounts contributed or deferred by the officer or employee and not includable in gross income under Code sections 125, 132(f) or 457; and amounts contributed by the officer or employee to a governmental qualified retirement plan and treated as employer contributions under Code section 414(h). Notwithstanding the foregoing, such salary, earnings or wages shall not include the following amounts: disability insurance payments to an officer or employee; travel, mileage or automobile-related allowances or reimbursements; bonuses or performance awards; overtime or premium payments; or any other special, unusual or nonrecurring payment.

The City of Atlanta may amend this provision at any time to the extent permitted by applicable law.

(Ord. No. 1985-71, § 1, 11-12-85; Ord. No. 2004-84, § I(1), 11-16-04; Ord. No. 2004-87, § 1, 12-10-04)

Note— Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2004.

Editor's note— The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

	Georgia Laws
Ord. No.	Year	Page
1985-71	—	—