The payroll used in determining the minimum municipal obligation of a pension plan under section 302 ( c ) of the act shall be based on the payroll to be reported on the Internal Revenue Service Form W-2 and shall be calculated as the total payroll for active members of the plan as of the date of the determination, plus the payroll for the same active members of the plan projected to the year ’ s end using the payroll rates in effect as of the date of the determination.

The payroll used in determining the minimum municipal obligation of a pension plan under section 303 ( c ) of the act ( 53 P. S. § 895. 303 ( c )) shall be based on the payroll to be reported on the Internal Revenue Service Form W-2 and shall be the estimated payroll for the active membership of the pension plan, including projected increases in active membership, for the following plan year.

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