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(1) All reporting agencies shall file required employer reports, for member and nonmember employees, other than working retiree reports required by ARM 2.43.2608 and optional member election applications required by ARM 2.43.2102, no later than five working days after each regularly occurring payday.

(a) Each report must be accompanied by statutorily required employer and employee contributions to the retirement system. The required contribution rate is the rate in effect at the time the employees are paid, and not the contribution rate in effect when the compensation was earned.

(b) Beginning July 1, 2003, reporting agencies shall use MPERA's online web-based reporting system and shall remit payment via automated clearing house (ACH).

(c) If the reporting agency does not have access to the internet, the employer reports may be either hard-copy or electronic, but must be in the format provided by MPERA, and must be accompanied by the payment of applicable contributions.

(2) The report must be in alphabetical order by last name and contain for each employee, regardless whether the employee is a member of a MPERA-administered retirement system or not:

(a) social security number;

(b) last and first name;

(c) salary;

(d) regular contributions, if any;

(e) service purchase contributions, if any;

(f) the actual hours for which the employee received compensation; and

(g) each employee who terminated during the pay period being reported.

(3) In addition to the information contained in (2), employers must also provide the home addresses of employees who are members of an MPERA-administered retirement system. Home addresses of nonmembers are not required.

(4) Reports filed by PERS employers must also include any state or local elected official.

(5) Reporting agencies of the Montana university system (MUS) shall report employees in PERS covered positions who elect the MUS optional retirement program (ORP). The MUS ORP report must include all information required in (2). At the same time, reporting agencies of the MUS shall transmit amounts equal to the statutorily required plan choice rate and the education fund rate for those employees.

(6) Delinquent reports are subject to a $10 per day penalty fee, unless the board waives all or part of the penalty for good cause. Penalty fees shall be submitted separate from normal payroll reports.

History: 19-2-403, MCA; IMP, 19-2-506, 19-3-315, 19-3-316, 19-3-412, 19-3-1106, 19-3-2117, 19-7-1101, MCA; Eff. 12/31/72; AMD, 1986 MAR p. 1454, Eff. 8/29/86; AMD, 1990 MAR p. 994A, Eff. 7/1/90; AMD, 1991 MAR p. 2216, Eff. 11/15/91; AMD, 2002 MAR p. 1884, Eff. 7/12/02; AMD, 2003 MAR p. 1186, Eff. 6/13/03; AMD, 2003 MAR p. 1981, Eff. 9/12/03; AMD& TRANS, from ARM 2.43.404, 2008 MAR p. 2467, Eff. 12/1/08; AMD, 2011 MAR p. 1678, Eff. 8/26/11; AMD, 2013 MAR p. 830, Eff. 5/24/13.

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