Indiana Code Title 36. Local Government § 36-8-1-11

Sec. 11. (a) “Salary of a first class patrolman or first class firefighter” means the highest nonpromoted salary of a patrolman or firefighter plus all longevity increases, if provided by the employer, for:

but does not include remuneration or allowances for fringe benefits, incentive pay, holiday pay, insurance, clothing, automobiles, firearms, education, overtime, or compensatory time off.

(b) This subsection applies if a salary certified under IC 36-8-8-6.5 is greater than the salary of a first class patrolman or first class firefighter under subsection (a).  An employer may not increase the salary certified under IC 36-8-8-6.5 unless the salary of a first class patrolman or first class firefighter under subsection (a) exceeds the employer's most recent salary certified.  If an employer certifies a new salary under IC 36-8-8-6.5, the new certified salary must be equal to the salary of a first class patrolman or first class firefighter under subsection (a).  Subsection (a) does not require an employer to decrease the certified salary of a first class patrolman or first class firefighter in effect on May 14, 2021.

(c) With respect to the 1925, 1937, and 1953 funds, “salary of a first class patrolman or firefighter” may include longevity increases for more than twenty (20) years of service at the option of the employer but only if these longevity increases had taken effect before January 1, 1983.