PERS-participating employers are responsible for reporting their employees’ wages earned and hours worked every pay
period.
Staff assigned the role of “PERS employer reporter” report wages and hours using the PERS Employer Data Exchange web
tool.
Overview of reporting wages and hours
This is a brief overview. Detailed instructions for reporting wages are in
employer reporting guides 5, Creating a Record;
9,
Reporting Wages for a Qualifying Employee;
and 10,
Reporting Wages for a Non-Qualifying Employee.
Report new wages earned by an individual employee by creating a Regular report and adding a Detail 2 Wage and
Service
record. Adding a record to a report is also called “populating” the report. Other methods for populating a report
are
copying forward previous reports and uploading a data file.
The record you complete for each employee will contain:
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Pay date
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The day on which they were paid.
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Hours worked
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How many hours they worked in this pay period (can be in decimals).
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Wage code
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The code identifies the type of pay. Employees who qualify to earn PERS benefits (i.e., nonretired employees
who work 600 or more hours/year) earn regular wages. Employees who do not qualify to earn PERS benefits
(i.e., part-time employees who work fewer than 600 hours/year) earn regular/non-qualifying wages. PERS
retirees earn a retiree wage. Reference the “Wage
Codes” quick reference guide for definitions of all wage
codes.
|
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Salary
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Gross income they earned since the last pay period. This is usually reported as “subject salary”
(i.e., salary that earns PERS benefits). If you are reporting a type of remuneration that does not qualify
to earn PERS benefits, report that amount as non-subject salary. Look up different types of renumeration in
the payment categories chart.
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Lump sum
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Any extra pay they received in a lump-sum payment.
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Contributions
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You pay two types of contributions to PERS to pay for the two parts of your employees’ future
retirement benefits: pension contributions and Individual Account Program (IAP) contributions.
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Pension contributions are calculated based on your employee’s salary multiplied by your
organization’s contribution rate. The amount is calculated automatically by EDX.
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IAP contributions are calculated and entered into the record by your employer reporter. The
amount is 6% of their gross salary, which you enter in the wage record as one of the following, depending on
your organization’s employment agreement: member-paid after-tax (MPAT), member-paid pretax (MPPT), and
employer-paid pretax (EPPT).
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Frequently asked questions
EDX reporting questions.