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(1) All reporting agencies shall file the following employer reports, for member and nonmember employees no later than five working days after each regularly occurring payday:

(a) a contributing employee report;

(b) a non-contributing employee report; and

(c) a working retiree report, which includes:

(i) a PERS retiree performing work in a PERS-covered position as an employee, an independent contractor, or through a professional employer arrangement, an employee leasing arrangement, or a temporary service contractor. A working retiree returning to a PERS-covered position in other than employee status is defined as a "worker" for purposes of this rule;

(ii) a SRS retiree performing work in a SRS-covered position as an employee;

(iii) a FURS retiree performing work in a FURS-covered position as an employee.

(2) Each report must be accompanied by statutorily required employer and employee contributions to the appropriate retirement system as follows:

(a) the contributing employee report requires employer and employee contributions;

(b) the non-contributing employee report requires no contributions; and

(c) the working retiree report requires employer contributions only.

(3) The required contribution rate is the rate in effect at the time the employees or workers are paid, and not the contribution rate in effect when the compensation was earned.

(4) Reporting agencies shall use MPERA's employer web reporting system and shall remit payment via automated clearing house (ACH).

(5) 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 all applicable contributions.

(6) The report must be in alphabetical order by last name and contain for each employee or worker, regardless whether the employee or worker 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 or worker received compensation; and

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

(7) In addition to the information contained in (6), employers must also provide the home addresses of employees and workers who are members of an MPERA-administered retirement system. Home addresses of nonmembers are not required.

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

(9) 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 (6). 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.

(10) 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, 19-3-1113, 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; AMD, 2013 MAR p. 1519, Eff. 8/23/13.

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