OREGON PUBLIC SERVICE RETIREMENT PLAN, GENERALLY
The words and phrases used in divisions 070, 075, 076, and 080 have the same meaning given them in ORS 238A.005 unless otherwise indicated. Specific and additional terms for purposes of divisions 070, 075, 076 and 080 are defined as follows unless context requires otherwise:
(1) “Academic employee of a community college” means an instructor who teaches classes offered for college-approved credit or on a non-credit basis.
(a) Librarians, counselors, and aides in non-teaching positions, tutors, or other non-teaching faculty, and classified, professional or nonprofessional support staff are not academic employees for the purposes of section 20 of OL 2005 Ch. 332, but are subject to the membership requirements under ORS 238A.100 and OAR 459-075-0010.
(b) The governing body of a community college must determine who is an academic employee in its employ under this rule. In making that determination, a community college must consider all disciplines (academic activity) collectively when an employee’s assignment includes multiple disciplines.
(2) “Calendar month” means a full month beginning on the first calendar day of a month and ending on the last calendar day of the same month.
(3) “Calendar year” means 12 calendar months beginning on January 1 and ending on December 31 following.
(4) “Employee” has the same meaning as “eligible employee” in ORS 238A.005.
(5) “Employee class” means a group of similarly situated employees whose positions have been designated by their employer in a policy or collective bargaining agreement as having common characteristics.
(6) “Employee contributions” means contributions made to the individual account program by an eligible employee under ORS 238A.330, or on behalf of the employee under ORS 238A.335.
(7) “Final Average Salary” (FAS) has the same meaning given the term in:
(a) ORS 238A.130(1) for OPSRP Pension Program members who are not employed by a local government as defined in ORS 174.116; or
(b) ORS 238A.130(3) for OPSRP Pension Program members who are employed by a local government as defined in ORS 174.116.
(8) “Member” has the same meaning given the term in ORS 238A.005.
(9) “Member account” means the account of a member of the individual account program.
(10) “Member of PERS” has the same meaning as “member” in ORS 238.005, but does not include retired members.
(11) “OPSRP” means the Oregon Public Service Retirement Plan.
(12) “Overtime” means the salary or hours, as applicable, that an employer has designated as overtime.
(13) “Partial year of separation” means a period in the calendar year the employee separates from employment that begins on January 1 of the year and ends before the last working day of the year.
(14) “Qualifying position” means a position designated by the employer as qualifying, except:
(a) A position or concurrent positions in which an employee performs at least 600 hours of service in a calendar year is qualifying regardless of employer designation.
(b) A position in a partial year of separation is qualifying regardless of employer designation if the position is continued from an immediately preceding calendar year in which the employee performed at least 600 hours of service in the position or concurrent positions.
(c) A position with one employer in which the employee is employed for the entire calendar year and fails perform at least 600 hours of service in that position or concurrent positions in the calendar year is non-qualifying regardless of employer designation.
(15) “Salary” has the same meaning given the term in ORS 238A.005 and includes a differential wage payment, as defined in OAR 459-005-0001.
(16) “School employee” has the meaning given the term in ORS 238A.140(7).
(17) “Service” means a period in which an employee:
(a) Is in an employer/employee relationship, as defined in OAR 459-010-0030; and
(b) Receives a payment of “salary,” as defined in ORS 238A.005 or similar payment from workers’ compensation or disability.
(18) The effective date of this rule is January 1, 2009.
Stat. Auth.: ORS 238A.450
Stats. Implemented: ORS 238A
Hist.: PERS 4-2004, f. & cert. ef. 2-18-04; PERS 7-2005(Temp), f. & cert. ef. 2-22-05 thru 8-15-05; PERS 11-2005, f. & cert. ef. 6-16-05; PERS 25-2005, f. 12-23-05, cert. ef. 1-1-06; PERS 7-2006, f. & cert. ef. 4-5-06; PERS 17-2007, f. & cert. ef. 11-23-07; PERS 1-2009, f. & cert. ef. 2-12-09
Participation of Public Employers
(1) Any public employer that does not already provide benefits under the Oregon Public Service Retirement Plan (OPSRP) may apply to participate in OPSRP for service by eligible employees performed on or after the date the employer's participation becomes effective. An employer that applies to participate in OPSRP must also apply to participate in the PERS Chapter 238 Program for members of that program that it employs on or after the employer’s participation begins.
(2) The application to participate must contain the following:
(a) A true copy of the resolution, motion or other official action by which the employer's governing board or equivalent decided to apply to participate;
(b) A designated person or position authorized to represent the employer on PERS matters;
(c) Whether the employer will participate for one or more designated classes of employees or for all employees. If the employer already provides coverage for some but not all employees, the application must designate which additional class(es) will be added;
(d) A statement that the employer will participate in the OPSRP Pension Program and the OPSRP IAP;
(e) A statement that the employer will participate in the PERS Chapter 238 Program for members of that program that it currently employs or may hire in the future in the class(es) designated for coverage pursuant to subsection (c) of this section;
(f) Whether the employer will participate in the unused sick leave program pursuant to ORS 238.350; and
(g) The date on which the employer proposes to commence participation.
(3) If the employer elects to participate in the State and Local Government Rate Pool (SLGRP) for the PERS Chapter 238 Program, the employer shall provide PERS with a resolution electing to participate in the SLGRP before the coverage agreement is signed by the parties.
(4) Upon receipt of the properly completed application, PERS will prepare a coverage agreement, which will be forwarded to the person designated by the employer under (2)(b) above. In no event will coverage commence before the agreement has been executed on behalf of the employer's governing body (or equivalent), the PERS Executive Director, and the PERS Board.
(5) The employer will provide any and all information requested by PERS to ensure that the employer is eligible to participate, including whatever information PERS deems necessary to determine that the employer qualifies as a public employer. Factors to be addressed in that determination include but are not limited to:
(a) If the employer is a public corporation, whether a governmental entity retains essential control over the employer's activities, with delegated powers for administration or discharge of public duties;
(b) Whether a state or local governmental body controls management of the employer;
(c) If the employer is a public corporation, whether it generates profits for private investors or stockholders;
(d) Where the employer derives its funding for operations;
(e) Whether the employer performs a governmental function; and
(f) Any information deemed necessary to determine that the employer's coverage will not adversely affect PERS' status as a qualified governmental retirement plan under the Internal Revenue Code.
(6) Unless the coverage agreement specifically provides otherwise, no retirement or service credit will be provided under the PERS Chapter 238 Program for the service performed with that employer prior to the employer becoming a participating employer.
Stat. Auth: ORS 238A.450, 238.650
Stats. Implemented: ORS 238A.025, 238A.070
Hist.: PERS 1-2005, f. & cert. ef. 1-31-05; PERS 13-2008, f. & cert .ef. 7-31-08
(1) Definition. “Pay period” means the span of time covered by an employer’s report to PERS.
(2) Unless otherwise 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, 2011.
(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 238.435(3) and 238A.130(2), 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.
(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 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 section.
(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.
Stat. Auth.: ORS 238A.450, 238.650
Stats. Implemented: ORS 238A.050, 238A.130, 238.435 & 238.705
Hist.: PERS 25-2003, f. 12-30-03 cert. ef. 1-1-04; PERS 29-2004, f. & cert. ef. 11-23-04; PERS 13-2005, f. & cert. ef. 7-5-05; PERS 1-2011, f. & cert. ef. 2-2-11; PERS 1-2014, f. & cert. ef. 1-31-14
Employer Remittance of Contributions
(1) Definition. “Statement date” means the date a statement of contributions or penalty due is generated by PERS.
(2) When PERS issues a statement of contributions due and, if applicable, any penalty due, unless otherwise agreed upon by the PERS Executive Director and the employer, an employer must pay to PERS the total amount of contributions and penalty due no later than five business days from the statement date. Payment must be made pursuant to OAR 459-005-0225.
(3) An employer that fails to pay the total amount due on a statement within the time specified in section (2) 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.
(4) If an employer transmits an amount less than the amount required by section (2) of this rule, PERS will allocate the amount to receivables by due date, oldest first. If multiple receivables have the same due date, PERS will allocate the amount to the receivables in the following order:
(a) The Individual Account Program;
(b) The OPSRP Pension Program;
(c) The Retiree Health Insurance Account and the Retiree Health Insurance Premium Account;
(d) Police Officer and Firefighter Unit Accounts;
(e) Judge member accounts;
(f) The PERS Chapter 238 Program;
(h) Benefit Equalization Fund invoices;
(i) Social Security; and
(j) Other receivables due from the employer.
(5) By agreement with an employer, PERS may allocate amounts paid by the employer to specific receivables.
(6) The PERS Executive Director or a person designated by the Director may waive the penalty described in section (3) of this rule for contributions due on or after January 1, 2011 and before January 1, 2012. For contributions 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.
Stat. Auth.: ORS 238A.450, 238.650
Stats. Implemented: ORS 238A.050 & 238.705
Hist.: PERS 25-2003, f. 12-30-03 cert. ef. 1-1-04; PERS 29-2004, f. & cert. ef. 11-23-04; PERS 13-2005, f. & cert. ef. 7-5-05; PERS 1-2011, f. & cert. ef. 2-2-11
Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722
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