Q Are counties authorized to pay matching contributions into the retirement system on fees earned by constables?

A Counties are not authorized to pay the retirement employer contribution on fees earned by constables, but are obligated to make the contribution for direct payments made by the county to constables for services rendered to the county. A constable is responsible for both the employer and employee contribution on fees earned by the constable pursuant to Section 25-11-123(f)(3). (Attorney General’s Opinion to Webb dated October 1, 2010)