Current through Register Vol. 60, No. 12, December 1, 2021
Definition. "Pay period" means the span of time covered by an employer's report
agreed upon by the PERS Executive Director and the employer, an employer must
transmit to PERS an itemized report of all information required by PERS.
(a) A 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 a calendar year on or after the first date in March of the subsequent
calendar year on which PERS issues the employer a statement of contributions
due. This subsection applies to pay periods beginning on or after January 1,
(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
(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.
will assign an employer a pay period which most closely matches the employer's
(a) Monthly: the pay period ends
on the last day of the month;
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
(5) For the
purpose of determining a "pay period" under ORS
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, PERS will notify the employer of
any exceptions and the employer must reconcile its report. The corrected report
must be transmitted to PERS before the employer is subject to the limitation of
subsection (2)(b) of this rule for that report.
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.
Penalties under subsection (a) of this section continue to accrue until the
earlier of the date the report is submitted or the date the limitation of
subsection (2)(b) 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
(8) The PERS
Executive Director or a person designated by the Director may waive the penalty
described in section (7) of this rule for reports due on or after January 1,
2011 and before January 1, 2012. For reports due on or after January 1, 2012,
penalties may be waived by the Director or the Director's designee only upon
written petition from the employer.