Retirement contributions include the State agencies' cost (not employees' share) of contributions to retirement funds such as State retirement, teachers' retirement, social security, etc.
Disability program participation in the cost of employees' benefits must be confined to those costs which properly accrued during the actual time the employee worked for the disability program.
A State is not precluded from paying retirement claims from current appropriations in lieu of building a reserve fund on an actuarial basis as the liabilities are incurred.
If a retired employee had worked at any time for the disability program, financial participation will be allowed for an allocable share of the employee's pension chargeable to the disability program.
The computation of the disability program share should consider the total amount of time during which the right to the pensions accrued and the portion of this time during which the employee worked for the disability program.