Data Exchange): EDX is a web-based
program for participating PERS employers to report payroll and demographic
information directly to PERS. Free EDX
Training classes are available.
Frequency: Your organization has a
set reporting frequency selected to closely mirror your payroll frequency. Regular reports containing wage and contribution
records must be created using pre-set report dates and released to PERS within
three business days. See Payroll Report Report Due Dates for monthly reports.
Reporting Periods: Refers to the time period between report dates, which is when the
activity is captured to create regular Wage and Contribution Reports. For
instance, an employer reporting monthly would have a report dated 06/30/2014,
with a report period of
June 1-June 30.
Statements: A statement of invoiced
and paid activity provided on an employer’s EDX home page twice a month on the 5th
and the 20th.
Report: Report of all invoice
activity presented between statement periods as a result of employer report
submission or individual account adjustments.
Transfer (ACH Agreement): ACH is an acronym for Automated
Clearing House. ACH is a network of financial institutions that transmit money
back and forth electronically. All payments to PERS must be made
electronically using the ACH system.
ACH debit – Automatically pulls a payment for invoices presented on employer statements within five business days after the statement is presented.
ACH credit – Requires the employer to set up a push or manual fund transfer for each of the three plan types invoiced on each statement presented within five business days after the statement is presented.
PERS Employer Coverage Types: When an employer provides PERS coverage, it extends
PERS membership and benefits to its employees. PERS coverage types provide
coverage to difference position types as outlined in statute.
PERS Contributions: The money given to a retirement system to fund member’s benefits.
Contributions are made by both members and employers.
Individual Account Program (IAP): Employers report and forward member contributions
equal to 6 percent of the member's subject salary. These contributions are deposited
directly into the member’s IAP account.
Employer Contributions: Contributions based on a rate designated by the PERS
Board. Employer contributions fund the actual costs of future retirement and
A member’s salary that is subject to PERS contributions.
PERS and OPSRP Subject Salary: Table of salary and/or value added benefits that are
subject to PERS contributions. The table is available here.
Member Contribution Types: Member contribution types are categories of
contributions that define who makes the contribution and how it relates to
taxes. There are currently three types of contributions: member paid pre-tax
(MPPT), member paid after-tax (MPAT), and employer paid pre-tax (EPPT). Electing
or changing a contribution type requires an employer to notify PERS in writing
and provide a Board resolution or bargaining contract.
EPPT – Employer paid pre-tax - Employers may elect to pay the pre-tax, 6 percent contribution on behalf of their employees.
MPPT – Member paid pre-tax - Employers selecting member paid pre-tax (MPPT), deduct the 6 percent contribution from their member’s salary prior to calculating the tax deduction.
MPAT – Member paid after-tax - Employers can also decide to deduct the 6 percent contribution AFTER all taxes are deducted.
Employer Contribution Rate: The
amount actuarially necessary as designated by the Board that an employer must
pay to adequately fund the benefits to be provided by the contributions of the
There are three separate
benefit programs: 238 Tier One, 238 Tier
Two, and OPSRP. Two are defined-benefit pension programs into which employers contribute a percentage of an employee's
salary. Each benefit program may have a different employer rate assigned.
contributions are paid in addition to 6 percent member contributions.