N.J. Stat. § 40A:4-45.43a
In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L. 1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L. 1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding certain normal and accrued liability contributions set forth in sections 1 and 2 of P.L. 2009, c. 19 amending section 24 of P.L. 1954, c.84 (C.43:15A-24) and section 15 of P.L. 1944, c.255 (C.43:16A-15) due in the State fiscal year 2009-2010 shall be exempt from the limits on increases to municipal appropriations and from the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due, except that for local fiscal year 2009 the full normal and accrued liability contributions to the Public Employees' Retirement System shall be added to the allowable operating appropriations before exceptions.
N.J.S. § 40A:4-45.43a