1. Reporting Earnings & Service [N/T/D], [C/K/N], [P/E/S] - What Does This Alphabet Soup Mean? [N/T/D], [C/K/N], [P/E/S] - What Does This Alphabet Soup Mean? Reporting Current Members Reporting Current Members Determining Service Credit Determining Service Credit Correcting Erroneous Information Correcting Erroneous Information Reporting New Members Reporting New Members Totaling the Report Totaling the Report Printing Your Own Report Printing Your Own Report Electronic Filing Electronic Filing Penalties Penalties Retirement Contributions Activity Statement Retirement Contributions Activity Statement

2. Reporting Earnings & Service N/T/DNNew TTerminated DDeceased C/K/N C Contributory (Pre 1978) K Contributory (After 7/1/05) NNon-Contributory P/E/S P Public Safety Officer E Elected Official S County Sheriff

3. Reporting Earnings & Service Reporting Current Employees Reporting Current Employees All data (except current month earnings & service) will be pre-printed on the Earnings & Service Report received in your monthly packet. Add earnings & service credit for current month.

4. Reporting Earnings & Service Determining Service Credit Determining Service Credit HoursCredit* 80 or more 1 month Service Credit 60 - 79 ¾ month Service Credit 40 - 59 ½ month Service Credit 20 – 39 ¼ month Service Credit Less than 20 No Service Credit Record the appropriate number in the Service Credit column.

5. Reporting Earnings & Service Reporting Current Employees Reporting Current Employees Make corrections (in red) if any of the pre-printed data is incorrect. Note terminations or deaths marking a T or D (in red) in the N/T/D column on the report.

6. Reporting Earnings & Service Correcting Erroneous Information Correcting Erroneous Information Please call corrections made on your report to our attention by marking a single line through erroneous information and writing the correct information above using a red pen or pencil. A cover letter explaining complicated corrections is not required, but sometimes makes it easier to resolve the problems and correct the member’s record.

7. Reporting Earnings & Service Reporting New Employees Reporting New Employees Write “N” in the New/Terminated/Deceased column. Write “C”, “K” or “N” in the Contributory/Non- Contributory column based on the employee’s correct status.

8. Reporting Earnings & Service Reporting New Employees Reporting New Employees Write “P*”, “E” or “S” if the new member is an elected official or county sheriff. *Public safety officer designation cannot be used for employees hired after 7/1/97 or not previously reported as public safety officers. Provide the employee’s demographic data (be sure to verify all information carefully).

9. Reporting Earnings & Service Totaling the Report Totaling the Report Write the totals for contributory earnings and contributions on the last line of the last page of contributory employees. should equal 5% TIP: The total contributions should equal 5% of the contributory earnings reported.

10. Reporting Earnings & Service Totaling the Report Totaling the Report Write the totals for non-contributory earnings on the last line of the last page of non-contributory employees. NOTE: The totals on the Earnings & Service Report should agree with the totals of all of the remittance forms submitted for the reporting month.

11. Reporting Earnings & Service Printing Your Own Report Printing Your Own Report If you produce/print your Earnings & Service Report from your payroll system or by other means, it must follow our established format. NOTE: Employers must contact the Reporting Unit to submit a draft of the report and receive approval before discontinuing use of the pre-printed forms.

12. Reporting Earnings & Service Electronic Filing Electronic Filing Electronically transmitted reports are currently accepted using a pre- determined file format. Details and assistance is available from our Information Systems staff. Breaking News!!! APERS is currently working on a new electronic filing procedure for all employers who wish to use it. If your agency is interested in being part of the test group, please indicate on the survey form.

13. Reporting Earnings & Service Penalties Penalties Remittances not received by the 10 th calendar day following the payroll processing date (or postmarked by the 9 th ) will be charged 8% interest from the date due until payment is received. Employers who do not submit Earnings & Service Reports by the 10 th calendar day of the month following the reporting month (or postmarked by the 9 th ) will be assessed a penalty of $150.

14. Reporting Earnings & Service Retirement Contributions Activity Statement Employers may receive a statement noting an over or under payment based on the earnings reported and the matching and contributions remitted. Any discrepancies should be researched and corrections submitted to APERS. A example of a common discrepancy include when an employee enters the Deferred Retirement Option Plan (DROP) since the pay period almost never ends/begins at the beginning of a month.