Ark. Stat. {19-2204, 9-2221.1 Firemen's Pension. Since overtime pay cannot be used in the calculation of pension benefits under 24-11-818m can the employee fireman and the City stop withholding the six percent from overtime pay that they are presently putting into the pension fund? No. 24-11-816

STEVE CLARK ATTORNEY GENERAL OPINION NO. 85-104 STATE OF ARKANSAS --OFFICE OFTHE ATTORNEY GENERAL — 1... JUSTICE BUILDING, LITTLE ROCK 72201 April 16, 1985 Senator Nick Wilson 4th District P. O. Box 525 Pocahontas, Arkansas 72455 Dear Senator Wilson: This is in response to your letter wherein you requested an opinion concerning the following question: Since overtime pay-cannot be used in the calculation of pension benefits under Ark. Stat. Ann. § 19-2204, can the employee fireman and the City stop withholding the 6 per cent from overtime pay that they are presently putting into the pension fund? It would not appear that the City could properly stop with- holding the required percentage from the fireman's overtime pay even though it is not eligible to be used in the calcula- tion of benefits. Ark. Stat. Ann. § 19-2221.1 involving the deduction uses the terms "salary or compensation." Ark. Stat. Ann. § 19-2204 involving the calculation of the amount of the pension uses only the term "salary." In-Hestand v. Erke, 227 Ark. 309, 298 S.W.2d 44 (1957) the Arkansas Supreme Court held that overtime pay is not considered to be salary. Compensation, however, is generally considered to be broader in scope than Salary and therefore would appear to include overtime pay. The foregoing opinion which I hereby approve was prepared by Special Assistant Attorney General George A. Harper. Sincerely, ee Attor ey General ... 08C:GAH: jk - (501) 371-2007