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Employer Announcement #58
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Article Content
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| Quarterly Membership and Contribution Reconciliation (MACR) Announcement |
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Improved EDX functionality allows employers to reconcile employees’ wage and contribution records more frequently. PERS wants to help employers ensure that their EDX reporting is both accurate and up-to-date year round by focusing on a particular area of concern each quarter. For this second quarter, the MACR focus is on working retirees.
All Tier One/Tier Two retirees are subject to the 1,040-hour limitation, unless they are covered by an exception. Positions excepted from the 1,040-hour limitation are listed in ORS 238.082, OAR 459-017-0060 and in the “Working after Retirement Exceptions in table format” document available through the “General Information” link on the PERS employer website.
OPSRP Pension Program retirees hired into qualifying positions become active members upon hire; their retirement is canceled, benefit payments cease, and IAP contributions resume.
OPSRP Pension Program retirees hired into non-qualifying positions remain retirees if they work less than 600 hours a calendar year. If an OPSRP Pension Program retiree in non-qualifying position works 600 hours or more in any calendar year, they become an active member back to the later of the hire date or the first of that year. Their retirement is canceled, benefit payments cease, and IAP contributions resume, effective back to the later of the hire date or the first of that year .
Once a retired member has exceeded the applicable hour limit, the employer should contact PERS for guidance on how to report in EDX.
To help retirees remember information regarding the work-hour limitations, EDX automatically triggers a letter to a rehired retiree when the DTL 1 status codes 11 or 12 or DTL2 wage code 7 are input to EDX by the employer. The letter provides an early reminder of the facts regarding returning to work as a retiree and may help prevent the retiree from exceeding the applicable hour limits.
PERS asks all employers to be proactive and check the number of hours worked this year by employees who have retired under Tier One/Tier Two or the OPSRP Pension programs. Working retirees are responsible to track their hours to ensure they do not exceed the statutory hour limitations, but employers are responsible for contributions and possible earnings for retirees who exceedtheir work-hour limitations and return to active membership.
We hope this information is helpful. Please look for additional MACR information in future communications. If you have questions or comments, please contact your Employer Service Center (ESC) account representative or ESC Manager Yvonne Anello at: Yvonne.Anello@state.or.us.
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