Reporting - psers

Employees Who Work Part-Time for Several PSERS
Employers at the Same Time…
• Work for each employer for less than 5 hours a day and/or less than 5
days a week, or its equivalent of less than 25 hours a week.
• Must have their salaries and retirement deductions (when applicable)
reported to PSERS by each employer through monthly Work Report
Records. Service time may be reported either monthly or annually if the
employee is salaried but must be reported monthly if the employee is paid
hourly or per diem.
• Who are paid hourly or per diem may have retirement deductions
withheld beginning the first day of service. Retirement deductions are
required to begin when the member reaches the 80 th day or 500 th hour.
PSERS will track the combined service and notify the employers when to
begin retirement deductions. See Waiving Membership When Employed
Part-time on page 20.
PSERS realizes it is difficult for employers to determine when an employee
qualifies on a combined employer basis, so we determine this automatically:
• If you do not withhold contributions for an employee who qualifies, we
notify you to begin withholding contributions.
• If you withhold contributions from the first day of employment, but the
employee never qualifies for membership during that fiscal (school) year,
we credit your contributions to your account automatically after the end of
the fiscal year. In this case, the contributions you paid for this employee
are credited to your account with PSERS after all of the combined
employers have submitted their final Work Report for the fiscal year. If
the employee requests a refund of withheld contributions, PSERS will
work directly with the employee to refund their contributions.
• If the employee qualifies for membership and the employer did not
withhold contributions from the first day of employment, PSERS will
automatically send a Statement of Amount Due to both the employee and
the employer.
For more information, see Refund of Contributions / Credit for Salary Reported on
page 199.
Eligible Multiple Service Employees
Employees who work in BOTH Pennsylvania state service and Pennsylvania public
school service are eligible for membership with PSERS. Report these employees as
usual. It is up to your employee to complete a Multiple Service membership form.
• Qualifications is based on ONLY the PSERS employment, so an employee
who works part-time for a PSERS employer must qualify for membership just
as any other part-time employee.
EMPLOYER’S REFERENCE MANUAL
FOR REPORTING
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