Pennsylvania Code
Title 22 - EDUCATION
Part XIII - Public School Employes' Retirement Board
Chapter 215 - GENERAL ADMINISTRATION
GENERAL PROVISIONS
Section 215.6 - Duties of employers

Universal Citation: 22 PA Code ยง 215.6

Current through Register Vol. 54, No. 12, March 23, 2024

(a) The following procedures shall be employed for reporting salaried, per diem and hourly employees:

(1) Salaried employees. Reporting procedures for salaried employees must comply with the following:
(i) Part time salaried employees, irrespective of the percentage of time employed, shall be reported based on the percentage of time employed, as it relates to full time salaried employees. If requested, the employer shall furnish, under section 508 of the Public School Code of 1949 (24 P. S. § 5-508), minutes of board meetings indicating the conditions of employment of the individuals.

(ii) This procedure does not affect the enrollment of salaried employees who are currently members of the System. The member's purchase of the previous part time salaried service in the 1975-76 school year shall be either a lump sum payment or a method agreed upon by the System and the member without application of interest.

(2) Per diem and hourly employees. Since a per diem or hourly employee is required to become a member of the System during a school year in which the employee works 80 days or 500 hours, an employer is responsible for determining if that person becomes eligible for membership during the fiscal year.
(i) If the employer anticipates that an employee shall become eligible for membership during the school year, the employee shall be enrolled as a member at the beginning of the school year, or upon employment, and contributions shall be deducted on a current basis. This service shall be counted for retirement purposes.

(ii) If an employee is enrolled as a member at the beginning of the school year, or when employed, and does not qualify during that school year, the employee is then entitled to a refund of accumulated deductions. If an employee is not enrolled at the beginning of the school year, or date of employment, but qualifies during the school year, the employer shall make deductions from that time forward and the employee and employer shall be billed for the first 500 hours or 80 days.

(b) Retirement Code reference: Section 8506 of the Retirement Code (relating to duties of employees).

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