Sec. 4.04. MEMBER CONTRIBUTIONS. (a) There shall be deducted from the total salary of each fire fighter and police officer in the employment of a municipality to which this Act applies a percentage of the member's total salary according to the following schedule:
(1) 11.16 percent for full pay periods after September 30, 1993, but before October 1, 1994;
(2) 11.32 percent for full pay periods after September 30, 1994, but before October 1, 1995;
(3) 11.50 percent for full pay periods after September 30, 1995, but before October 1, 1996;
(4) 11.66 percent for full pay periods after September 30, 1996, but before October 1, 1997;
(5) 11.82 percent for full pay periods after September 30, 1997, but before October 1, 1998;
(6) 12 percent for full pay periods after September 30, 1998, but before October 1, 1999;
(7) 12.16 percent for full pay periods after September 30, 1999, but before October 1, 2000; and
(8) 12.32 percent for full pay periods after September 30, 2000.
(b) The municipality has always picked up and shall continue to pick up the member contributions that are required by Subsection (a) of this section.
(c) Contributions picked up by the municipality shall be treated as employer contributions for the purpose of determining tax treatment of the amounts under the code. Those contributions are not included in the gross income of the employee until the time they are distributed or made available to the employee.