Reporting - psers

In general, a Member Contract Record should be created for EACH job an employee
works. If an employee works for multiple employers, a Member Contract Record
needs to be submitted by each employer. If an employee works multiple positions for
a single employer, this may or may not require multiple Member Contract Records.
To determine this, see the next section Employee Working Multiple Jobs for One
Employer.
Employee Working Multiple Jobs for One Employer
It is not unusual for an employee to work more than one job for a single employer. For
example, a teacher may coach a sports team or help at lunchtime. In this case,
depending on the types of jobs worked, it may or may not be necessary to submit
multiple Member Contract Records for the employee.
Employee Works a Full-Time Position Plus Other Positions
Only one Member Contract Record is needed. Enter a Member Contract Record for
the full-time position. If more than one full-time position is worked, enter a Member
Contract Record for the salaried position, if there is one. If more than one position is
salaried, or if there is no salaried position, select the position that you feel best
categorizes the employee’s work. The other positions do not require their own
Member Contract Records.
• Only one Member Contract Record is required for all part-time HOURLY
positions the employee works.
• Only one Member Contract Record is required for all part-time PER DIEM
positions the employee works.
Example: A full-time teacher chaperones a school activity, takes tickets for an event,
and oversees a yearbook club. Enter a single Member Contract Record for the fulltime
teaching position. Report the additional work on the employee’s monthly Work
Report as follows: Record the additional wages in the “Supplemental Wages” field.
Record the extra contributions in the “Contributions” field. Record the extra service in
the “Hours” or “Days” field.
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EMPLOYER’S REFERENCE MANUAL
FOR REPORTING