EMPLOYERS

In this update:

1. 2015 Reconciliation continues

2. Reminder: Use of Work Period Begin/End Dates (WPBED).

3. Reminder: The first report of unit contributions for Tier One/Tier Two Police and First (Job Class 02) by local government employers.

4. Reminder: Member account contributions cannot be made by moe than one contribution method.

 

1. 2015 Reconciliation continues.
We’re now midway through the second phase of 2015 Annual Reconciliation, and we ask that employers continue efforts to resolve remaining 2015 eligibility issues and post related records and reports. Phase 2 of 2015 Annual Reconciliation closes February 29, 2016, but employers have until the March 5th statement to resolve errors and post records for the 2015 calendar year.
 
Please note: This year March 5 is a Sunday, so the first March statement will be generated the evening of Friday, March 4. Employers should make every effort to have final 2015 records and reports posted prior to the March 5, 2015 statement, and should pay the March 5 statement in full and on time. Earnings on calendar year 2015 contributions invoiced on the March 5 statement and paid in full by the due date will be provided by PERS investment earnings for 2015. Earnings on calendar year 2015 contributions invoiced after the March 5, 2015 statement, or paid after the due date for the March 5th statement, will be considered “prior year” earnings, provided by employers.
 
Please consult your ESC Account Representative if you have questions about remaining calendar year 2015 records and reports.
 
2. Reminder: Use of Work Period Begin/End Dates (WPBED).
Local government employers need to report wages with Work Period Begin and End Dates for their Ch.238 Tier 2 and OPSRP employees. The DTL2 Work Period Begin Date and Work Period End Date fields are used by local government employers to specify the period worked for a reported pay date. Although not required, local government employers may also report Tier 1 employees with work period dates, to make reporting uniform and less time-consuming.
 
An employer can determine status as a local government employer in two ways: 1) A PERS employer number in the 2000-2879 range, and 2) Review Oregon Revised Statutes (ORS) 174.116, which is a list of organizations defined as local government employers. Statute reference is the recommended method of verifying local government status.  
 
Any employer can change a member’s job class through a DTL2 record, but the change may not be retroactive. Due to this restriction it is most often best to submit job class changes through a Demographic Correction Request (DCR). 
 
Please remember:
 
A) ONLY local government employers should use Work Period Begin/End Dates when reporting wages, hours, and contributions.
B) Non-local government employers should normally NEVER use Work Period Begin/End Dates when reporting wages, hours, and contributions.
C) The Units program is open ONLY to Tier One/Tier Two Police and Fire members who have elected to participate in that program. No other job class may participate in the Units program, and the Units program is NOT open to OPSRP Police & Fire (Job Class 02) members. If you are a local government employer using Work Period Begin/End dates with DTL2 records to report wages, hours and contributions, and you’ve just hired a Tier One/Tier Two P&F Unit program participant or you have a current Tier One/Tier Two P&F employee who has just elected to participate in the Units program, and you are making your first report of Unit contributions for the employee, then please include the entire unit contribution IN ONLY ONE of the two DTL2 records required for reporting wages, hours and contributions for a pay period crossing monthly boundaries. You may split pay period wages, hours and contributions between the two required DTL2 records, but PLEASE DO NOT split the unit contributions between the two DTL2 records; put the entire Unit contribution amount in either one of the two DTL2 records.  Including the entire Unit contribution in one of the two required DTL2 records will avoid an EDX error which would prevent posting Unit contributions for each subsequent DTL2 record with a Unit contribution entry.
 
NO employer would enter job class information, including Job Class and Average Overtime Hours code, on ANY DTL2 record UNLESS the job class is  actually being changed with that DTL2 record.  
 
Contact your ESC Account Representative if you have further questions on this subject.
 
3. Reminder: The first report of unit contributions for Tier One/Tier Two Police and First (Job Class 02) by local government employers.
 
Local government employers with pay periods crossing monthly boundaries must use two DTL2 records to report all employees for any pay period crossing monthly boundaries. Employers can split reported wages, hours and contributions between the two DTL2 records any way they wish, as long as the two DTL2 records include all wages, hours and contributions reported for each employee in that pay period crossing monthly boundaries. However...
 
If you’ve just hired a Tier One/Tier Two P&F Unit program participant or you have a current Tier One/Tier Two P&F employee who has just elected to participate in the Units program, and you are making your first report of Unit contributions for the employee, then please include the entire unit contribution IN ONLY ONE of the two DTL2 records required for reporting wages, hours and contributions for a pay period crossing monthly boundaries. You may split pay period wages, hours and contributions between the two required DTL2 records, but PLEASE DO NOT split the unit contributions between the two DTL2 records; put the entire Unit contribution amount in either one of the two DTL2 records. Including the entire Unit contribution in one of the two required DTL2 records will avoid an EDX error which would prevent posting Unit contributions for each subsequent DTL2 record with a Unit contribution entry.
 
4. Reminder: Member account contributions cannot be made by moe than one contribution method.
 
Contributions are made by ONE of three methods:
 
MPAT - Member Paid After Tax (This is the default method if no other is selected.)
MPPT - Member Paid Pre Tax (The required PERS employee contributions is deemed to be "picked up" for purposes of IRC Section 414(h)(2) and submitted by the employer.
EPPT - Employer Paid Pre Tax (The required PERS employee contribution is deemed to be "picked up" for purposes of IRC Section 414(h)(2) and is assumed and paid for purposes of ORS 238A.335(2)(b).)
 
Member account contributions cannot be split between two or more methods when reported on a DTL2 record. If you have previously made contributions concurrently by multiple methods for the same employee, those past records need to be corrected to indicate contributions by the method which applied to the employee at the time the contributions were reported. 
 
Please contact your ESC Account Representative if you need help with historical contribution report correction.