January 30, 2013

Employer Reporting Working

Group

Today’s Agenda

Welcome Executive Director Briefing

Teacher Plan Matters

PLD

GLI Update

Employer Services Update

Employer Working Group

Executive Director Briefing(catching up with Sandy)

Retirement Services

Teacher Plan Matters

Determining Eligibility

MSRS EMPLOYER SERVICES:

Direct: (207) 512-3200

Toll-Free: 1-800-451-9800

YESContinue

Does this position meet the definition of 5 MRSA §17001, 42 Paragraph A?

Basically, does the Department of Education require license or certification for this position?

YESMandatoryeligibility

Does this position meet the definition of 5 MRSA § 17001, 42 Paragraph B?

Basically, does this position introduce new learning to students?

NO Most likely not eligible unless Grandfathered.

YESMost likely mandatory eligibility -

UNLESS Coach or Adult Education Exclusion applies.

ALWAYS CHECK WITH MSRS IF YOU HAVE QUESTIONS REGARDING:

3 ELIGIBILITY3 EARNABLE COMPENSATION3 BASIS FOR MEMBERSHIP3 REPORTING REQUIREMENTS3 OTHER EMPLOYER REPORTING QUESTIONS

NO - StopNot eligible for MSRS

"Teacher Plan"

IS THIS PERSON AN EMPLOYEE OF A PUBLIC SCHOOL?

QUESTION:

NOContinue

"TEACHER PLAN" ELIGIBILITY

5 MRSA § 17001.42

Defines “Teacher” for MainePERS Teacher

Retirement Plan

Teacher Member Paragraph A

Employee of Public School

Position that the Department of

Education

requires appropriate certification or

license

Member holds certification or

license

Teacher Member Paragraph B

Employee of Public School

Fills position not covered by Paragraph A

Principal function is to introduce new learning to students

Except…let’s look at some exceptions

Coach Exception

Coaches who have no other basis

Coaches who have another basis

Coach Definition

MainePERS can help you determine if there is a basis for membership – especially if the employee worked for another employer.

Adult Education Teacher Exception

Adult Education teachers who teach classes for which certification is NOT required

Adult Education teachers who teach adult education classes for which certification is required and hold required certification

Adult Education teacher with basis

Common Teacher Eligibility Issues

Substitute Teachers: A school employee who performs the

duty of substituting for a position that is mandatory teacher membership

Substitute Teacher MainePERS membership is optional effective 9/20/2007

One-time Election effective 7/12/2010. Status at the time the election is made can not be changed

Common Teacher Eligibility Issues

Substitute Teachers continued: Questions regarding optional or

mandatory status should be directed to Employer Services or Retirement Services

Participating Local Districts – Eligibility is determined by your agreement. Please contact our PLD unit with questions

Retirement Services Information

Review of what is not considered earnable compensation: Payment in lieu of fringe benefits

Payment as a retirement stipend, an incentive to retire, or as consideration for notice of planned retirement

Payment as a bonus

Payment from a sick leave bank

Payment as interest to an employee, including interest on retroactive wage increases or other settlements

Payment which is not compensation for actual services rendered

Retirement Services Information

Contact Retirement Services for:

Questions regarding the Preliminary Benefit Certification form

Questions regarding the Vacation/Sick Leave form

Retirement Services Information Cont.

Retroactive Payments: Report in the period which they are

paid

If the payment was for a contract settlement that occurred after the school year ended, MainePERS must keep the monies in the year they were paid

If we need details we will contact you

Contact Employer Services with questions on how to report on your monthly payroll

Retirement Services Information Cont.

Importance of Rate of Pay: C = Full-time equivalent, H = Base

hourly rate, D= Base daily rate

Rate of pay reported on the detail line of your monthly report directly impacts the members service credit

If the member is part-time, please report the full-time equivalent for creditable service purposes

Contact Employer Services with rate of pay reporting questions

PLD

Participating Local Districts(Stephanie, the Great)

PLDs are unique

“Green Sheets” – being sent electronically this year

Let’s Take A Break

GLI Update

April 1 is coming!

April 1 is coming!

Employer Services Update

Employer Services and ESS

Employer Services Update

Old Business

Checking in on system speed

Forms project still underway

Building RRTW Member Contracts

Taking ESS off-line

Employer Services Update

New Business

Moving to Chrome?

Employer Statements of Account

Employer Working Group

Next Meeting

Wednesday

April 24, 2013

1:30-4PM

MainePERS Board Room

Thank youEmployer Reporting

Working Group