ERA Employer Handbook

Chapter 1: Overview

Using the Handbook, overview of the deferred compensation program, overview of the retirement systems and plans, types of employers who report retirement

Chapter 2: Membership

Eligibility, membership rules, employer responsibilities

Chapter 3: Service Credit

What is service credit and how is it earned

Chapter 4: Reportable Compensation

What compensation is reportable

Chapter 5: Special Conditions

Special conditions in reporting retirees, educational substitutes, higher education members, deferred payments of employee compensation, school district pay adjustments

Chapter 6: Contributions

Procedures for reporting employer and employee contributions, taxed and nontaxed employers, contribution rate tables

Chapter 7: Transmittal Codes

Status and type codes for reporting regular compensation and special payments, such as cash outs

Chapter 8: Transmittal Reporting

Transmittal reporting requirements, making corrections to the transmittal report, automated reporting requirements, Plan 3 special reporting, transmittal edits, manual reporting, sequencing information

Chapter 9: Transmittal Edit Reports

How DRS edits transmittal data, using the transmittal edit report, using the transmittal correction report

Chapter 10: Account Activity

The DRS receivables management system, detailed description of the Statement of Account Activity, information about employer invoices

Chapter 11: Deferred Compensation

What it is, employers who can participate, overview of the reporting system, both manual and automated

Chapter 12: Resources

Links to forms used by DRS, when to use a form, how to order forms

Chapter 13: Training

Training videos and aids

Chapter 14: Addendum

Additional handbook content for employers

Chapter 15: Financial Reporting

Additional financial content for employers

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