Code of Maryland Regulations
Title 22 - STATE RETIREMENT AND PENSION SYSTEM
Subtitle 04 - MEMBERSHIP
Chapter 22.04.01 - Reporting and Member Contribution Requirements of Participating Employers
Section 22.04.01.02 - Payroll Reporting Requirements of Participating Employers
Current through Register Vol. 51, No. 6, March 22, 2024
A. Subject to §§B and C of this regulation, as each payroll is paid, each participating employer shall certify to the Retirement Agency for each member of the State system the following information:
B. When reporting the amounts required under §A(3) and (4) of this regulation, a participating employer may not include amounts paid or hours worked that are excluded when determining a member's earnable compensation.
C. The participating employer shall provide the information required under this regulation in a manner and format acceptable to the Retirement Agency.
D. A participating employer that does not submit the information required under this regulation as each payroll is paid, and the in the manner and format required by the Retirement Agency, is liable for penalties and interest in accordance with State Personnel and Pensions Article, § 21-314(d), Annotated Code of Maryland.