New Jersey Administrative Code
Title 17 - TREASURY - GENERAL
Chapter 3 - TEACHERS' PENSION AND ANNUITY FUND
Subchapter 5 - PURCHASES AND ELIGIBLE SERVICE
Section 17:3-5.4 - Compulsory contributions (back deductions)

An employee who was required to enroll and whose application was filed beyond his or her compulsory date of enrollment will be required to make retroactive contributions to the date of compulsory enrollment. Contributions will be calculated on the basis of the member's current salary at the current pension rate of contribution assigned as of his or her compulsory date of enrollment with regular interest. For members enrolled on or after July 1, 2007, the member's salary for each calendar year will be limited by the maximum compensation as determined by N.J.A.C. 17:3-4.14.