Or. Admin. Code § 459-009-0100 - Employer Reporting and Remittance of Contributions
(1) Definitions.
(a) "Pay period" means the span of time
covered by an employer's report to PERS.
(b) "Statement" means a remittance statement
that itemizes any required contributions, invoices, and penalties for the
period covered in the statement.
(c) "Statement date" means the date a
statement is issued by PERS.
(2) Unless otherwise agreed upon by PERS and
the employer, an employer must transmit to PERS an itemized report of all
information required by PERS.
(a) An itemized
report must include wage, service, and demographic data for all employees for a
pay period.
(b) Except as provided
in subsection (c) of this section, an employer may not submit or modify a
report for a pay period within any calendar year on or after the first date in
March of the subsequent calendar year in which PERS issues the employer a
statement.
(c) PERS will permit an
employer to submit or modify a report subject to the limitation of subsection
(b) of this section if PERS determines the report is necessary for accurate
benefit administration.
(3) The report required under section (2) of
this rule must be acceptable to PERS and transmitted on forms furnished by the
agency or in an equivalent format. The report must be transmitted
electronically, faxed, or postmarked, as applicable, no later than three
business days after the end of the pay period assigned to the employer under
section (4) of this rule.
(4) PERS
will assign an employer a pay period which most closely matches the employer's
pay cycle:
(a) Monthly: the pay period ends on
the last day of the month;
(b)
Semi-monthly: the pay period ends on the fifteenth of the month and the last
day of the month;
(c) Weekly: the
pay period ends the Friday of every week; or
(d) Biweekly: the pay period ends every other
Friday.
(5) For the
purpose of determining a "pay period" under ORS Chapters 238 and 238A, when
salary is paid on a day other than the first of the month or the first business
day of the month, that salary shall be considered earned in the calendar month
in which it is paid, unless the employer provides PERS records that establish
that the salary was not earned in that calendar month.
(6) If a report required under section (2) of
this rule is accepted by PERS with exception(s), PERS will notify the employer
of any exceptions, and the employer must reconcile its report. The reconciled
report must be transmitted to PERS before the date of limitation described in
subsection (2)(b) of this rule, unless otherwise specified by PERS.
(7)
(a) An
employer that fails to transmit a report as required under sections (2) and (3)
of this rule must pay a penalty equal to one percent of the total amount of the
prior year's annual contributions or $2,000, whichever is less, for each month
the employer is delinquent.
(b)
Penalties under subsection (a) of this section continue to accrue until the
earlier of the date the report is submitted, or the date of limitation
described in subsection (2)(b) of this rule is effective.
(c) Notwithstanding subsection (b) of this
section, an employer that submits or modifies a report pursuant to subsection
(2)(c) of this rule must pay the penalty described in subsection (a) of this
section.
(8) When PERS
issues a statement, unless otherwise agreed upon by PERS and the employer, an
employer must pay to PERS the total amount due on the statement no later than
five business days from the statement date. Payment must be made pursuant to
OAR 459-005-0225.
(9) An employer that fails to pay the total
amount due on the statement within the time specified in section (8) of this
rule must pay a penalty equal to one percent of the total amount of
contributions due on that statement for each month the employer is
delinquent.
Notes
Statutory/Other Authority: ORS 238.650 & OL 2003 Ch. 733
Statutes/Other Implemented: ORS 238 & OL 2003 Ch. 733
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