Gov. Code, § 31873.1

(a) Any cost-of-living contributions required for benefits under Section 31870.3 shall be shared equally between the county or district and the contributing members. The individual member’s contributions shall be based upon the member’s age at the member’s nearest birthday at time of entrance into the retirement system, and shall be expressed as a percentage of the member’s normal contribution rate. The board of supervisors by a majority vote may elect to pay all or part of the costs of the contributions which would otherwise be assessed to the individual members.

(b) Notwithstanding subdivision (a), pursuant to Section 7522.30, the board of supervisors shall not pay any part of the costs of the member contributions of new members as defined in subdivision (f) of Section 7522.04.

(c) Until revised by subsequent actuarial studies, the member’s cost-of-living contribution rate shall be 39.57 percent of the member’s normal contribution rate. These initial cost-of-living contribution rates are shown in the following table, according to the member’s age at the time of entry into the system:

Age of entry Percentage

into system of contribution

16 ...... 1.16

17 ...... 1.16

18 ...... 1.16

19 ...... 1.16

20 ...... 1.16

21 ...... 1.16

22 ...... 1.16

23 ...... 1.16

24 ...... 1.16

25 ...... 1.17

26 ...... 1.17

27 ...... 1.18

28 ...... 1.18

29 ...... 1.19

30 ...... 1.20

31 ...... 1.20

32 ...... 1.21

33 ...... 1.22

34 ...... 1.23

35 ...... 1.24

36 ...... 1.25

37 ...... 1.26

38 ...... 1.27

39 ...... 1.28

40 ...... 1.29

41 ...... 1.30

42 ...... 1.31

43 ...... 1.32

44 ...... 1.33

45 ...... 1.34

46 ...... 1.36

47 ...... 1.37

48 ...... 1.38

49 ...... 1.40

50 ...... 1.41

51 ...... 1.43

52 ...... 1.44

53 ...... 1.46

54 and over ...... 1.47