Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 19 - EMPLOYER AUDIT REQUIREMENTS
Section 303-19-005 - Annual List of Employees

005.01 Except as provided in regulation 005.03, on or before January 31st of each year, each employer shall compile a list of all employees that were on the employer's payroll during the prior calendar year. The list shall include each employee's name, social security number, current address, annual salary, date of hire, whether such employee was employed on a full-time or part-time basis, and whether such employee was employed on a permanent or temporary basis. With respect to employees who are not currently members of the retirement system, the employer shall provide a brief explanation of why such employee is not required to be enrolled.

005.02 The list required by this regulation shall be filed with the Nebraska Public Employees Retirement Systems on or before February 15th of each year in such format as the Retirement Systems office shall establish. The Retirement Systems office may require the employer to submit the list on electronic media.

005.03 The provisions of regulations 005.01 and 005.02 shall not apply to an employer utilizing the Nebraska Employees Information System (NEIS), its successor system, or to an employer utilizing a computerized personnel database to which the Nebraska Public Employees Retirement Systems has access and the ability to monitor additions and deletions of employees.