employers
Employers


Chapter 8: Transmittal Reporting

The Reporting Process


PERS JBM Reporting - Justices or Judges with Prior PERS Membership

Justices or judges with prior PERS membership will continue in their prior PERS plan and have prior plan rights.

Membership in PERS for elected justices or judges is voluntary. Don't report elected justices or judges until the individual receives written acceptance from DRS to participate in PERS.

If the judge is appointed to a non-elected position and the position meets PERS eligibility requirements, the person is mandated into PERS JBM. Refer to PERS JBM Plan Rules for who qualifies for membership. Report on the transmittal using the following reporting requirements:

If the prior PERS service is Plan 2:

  • Report a PERS Plan 2 begin date with the appropriate PERS JBM type code.
  • Plan 2 members don't complete a Member Information Form when hired. Refer to Forms to Provide JBM.
  • Don't transmit a Plan Choice record, unless the member qualifies for and chooses to transfer to Plan 3 in January.
  • If the employee is currently employed with you, report an end date for the PERS type code (one day prior to the PERS JBM begin date) and a begin date for the PERS JBM type code.

If the prior PERS service is Plan 3:

  • Report a PERS Plan 3 begin date with the appropriate PERS JBM type code.
  • Provide a Member Information Form. Refer to Forms to Provide JBM for additional forms needed
  • Member contribution rate must be at least 7.5%. If the member's current contribution rate is 7.5% or higher, there is no change in their contribution rate option.
  • If the member contribution rate is less than 7.5%, you must report a higher rate, However,
  • Plan 3 members can't choose the following rate options:
    • At all ages, 'A' or 'D'
    • If less than 35, 'C'
    • If less than 45, 'B'
  • Plan 3 has a 90 Calendar Day Window if the member is:
    • Changing employers
    • Changing Employment Status from PERS to PERS JBM for the same employer
      • No, there is no 90-day window to select a new rate option. Refer to the contribution rate information above.
      • Report an end date for PERS type code (one day prior to the PERS JBM begin date), and a begin date for the PERS JBM type code

Employer Handbook - Chapter 8