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• Employers

• Employer Handbook
• Chapter 5
  • Overview
  • Employing Retirees
  • Reporting Deferred Payments of Employee Compensation
  • School District and Educational Service District Pay Adjustments
  • Reporting Substitutes
  • Reporting in Higher Education

Chapter 5 : Special Conditions

Overview

• Summary
• Need Help?

Employing Retirees

• Summary
• Employer Responsibilities
• Employer Contributions and Retirees
• Service and Disability Retirees
• Reporting Retirees on the Transmittal Report
• Personal Service Contracts
• Retiree Returning to Work Reporting Charts

Reporting Deferred Payments of Employee Compensation

• Summary
• Procedure for Reporting Deferred Payments

School District and Educational Service District Pay Adjustments

• Summary
• Employer Responsibilities
• Adjustments for:
  • Overpayments
  • Pay in Lieu of the Ability to Take Vacation
  • Retroactive Payments
  • Snow Days
  • Time Sheet Cycles
  • Time Versus Responsibility
  • TRI Contracts
• Using Status Code A or Status Code M
• Contribution Rate Changes

Reporting Substitutes

• Summary
• Definition of a Substitute
• Reporting Substitutes on the Transmittal Report
• The Quarterly Report
• Substitute Reporting Charts

Reporting in Higher Education

• Summary
• Retirement Plan Options for PERS or TRS Members