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2. Effective March 16, 1989, one (1) year highest compensation as authorized by Section <br />20024.2 of the Government Code. <br />19.3 Citv's Contribution to Retirement Svstem <br />The City shall pay the rate prescribed by the Public Employees' Retirement <br />system for employer contributions to the Public Employees' Retirement System in <br />accordance with the rules and regulations governing such employer contributions. <br />19.4 Emnlovee's Contribution to Retirement Svstem <br />Each employee will pay the Employee's Contribution to the Public Employee's <br />Retirement System in accordance with the rules and regulations governing such <br />contributions. <br />19.5 414(h)(2) Internal Revenue Service Code <br />The City shall implement the provisions of 414(h)(2) for the term of this MOU., so long <br />as those provisions [414 (h)92)] remain substantially the same, and so long as there is no <br />additional cost to the employer for this 414 (h)(2) participation. In the event of such <br />additional cost to the employer, the parties will meet and confer regarding alternative <br />provisions. <br />SECTION 20. DAMAGED PROPERTY OF POLICE DEPARTMENT EMPLOYEES <br />20.1 Any employee of the department may be reimbursed for the costs of replacing or <br />repairing property, such as eyeglasses, dentures, watches, or articles of clothing <br />necessarily worn or carried when such items are damaged in the line of duty, without <br />fault of the employee. <br />20.2 Luxury items such as jewelry, watches over Fifty Dollars ($50.00) in value, and other <br />non - required items will not be covered by this Section 20. <br />20.3 Before the allowance or payment is made, the employee shall file a claim with the <br />department. There shall be attached to said claim all receipts showing the monies <br />expended by the claimant for the repair or replacement of said property. <br />20.4 The department shall reserve the right to refer any claim, which is excessive or does not <br />meet the previously stated criteria, to the normal City of Redwood City claim procedure. <br />31 <br />