Indiana Code Title 5. State and Local Administration § 5-10-5.5-8

Sec. 8. (a) Except as provided in subsection (c), every participant shall contribute four percent (4%) of the participant's annual salary to the participants' savings fund.

(b) Contributions shall be made in the form of payroll deductions from each and every payment of salary received by the participant.  Every participant shall, as a condition precedent to becoming a participant, consent to the payroll deductions.

(c) An employer may pay all or a part of the contributions for the participant.  All contributions made by an employer under this subsection shall be treated as pick-up contributions under Section 414(h)(2) [FN1] of the Internal Revenue Code.

(d) After December 31, 2011, an employer shall submit the contributions paid by or on behalf of a participant under this section by electronic funds transfer in accordance with section 8.5 of this chapter.