P Payroll/Retirement ll/R ti t Presentation Presentation March 14, 2011 , Presenters: Pauline Mai Doris Lopez Rachelle Herrera Janie Huang and Anita Maharaj Pauline Mai, Doris Lopez, Rachelle Herrera, Janie Huang and Anita Maharaj 6/9/2011 1
AGENDA AGENDA � Retirement Coding � Membership � REAP/SEW � Net Pay Adjustments � Third Party Sick Pay & Workers Comp � TSA Refund 6/9/2011 2
ABBREVIATIONS ABBREVIATIONS � PERS – Public Employees Retirement System � ACES – Automated Communications Exchange System � EPMC – Employer Paid Member Contributions � Ret. Base – Pay Rate @ 100% FTE � STRS – State Teachers Retirement System STRS State Teachers Retirement System � SMF – STRS Match File � SEW – Secure Employer Website � REAP � REAP – Remote Employer Access Program Remote Employer Access Program � DB Account – Defined Benefit Account � DBS Account – Defined Benefit Supplemental Is designated to provide an additional lump ‐ sum cash or monthly annuity benefit 6/9/2011 3
STRS Member, Retirement & Stat Deds Codes , S Screen shot of W4 h f W4 AC P C C d AC ‐ P ‐ C Codes Retirement System Stat Deds Pending Retirement STRS Match File STRS Match File 6/9/2011 4
STRS Quick Guide Most Common STRS Quick Guide Most Common AC ‐ P ‐ C codes for Members Members Current Arrears Retro Pay Rate 10 Month Contract 57 ‐ 3 ‐ 1 57 ‐ 3 ‐ 3 57 ‐ 3 ‐ 5 Monthly 11 Month Contract 57 ‐ 2 ‐ 1 57 ‐ 2 ‐ 3 57 ‐ 2 ‐ 5 Monthly 12 Month Contract 57 ‐ 1 ‐ 1 57 ‐ 1 ‐ 3 57 ‐ 1 ‐ 5 Monthly Special Comp Special Comp. 57 0 6 57 ‐ 0 ‐ 6 57 0 6 57 ‐ 0 ‐ 6 57 ‐ 0 ‐ 6 Rate=Ret.Base 57 0 6 Rate=Ret Base Substitutes 54 ‐ 0 ‐ 1 54 ‐ 0 ‐ 3 54 ‐ 0 ‐ 5 Annual Part ‐ Time/Adult Ed Part Time/Adult Ed 55 ‐ 0 ‐ 1 55 0 1 55 ‐ 0 ‐ 3 55 0 3 55 0 5 Annual 55 ‐ 0 ‐ 5 Annual 6/9/2011 5
STRS Quick Guide Most Common STRS Quick Guide Most Common AC ‐ P ‐ C codes for Non ‐ Members Non ‐ Members Current Arrears Retro Pay Rate 10 Month Contract 10 Month Contract 57 3 0 57 ‐ 3 ‐ 0 57 3 3 57 ‐ 3 ‐ 3 57 ‐ 3 ‐ 5 Monthly 57 3 5 Monthly 11 Month Contract 57 ‐ 2 ‐ 0 57 ‐ 2 ‐ 3 57 ‐ 2 ‐ 5 Monthly 12 Month Contract 12 Month Contract 57 ‐ 1 ‐ 0 57 1 0 57 ‐ 1 ‐ 3 57 1 3 57 1 5 Monthly 57 ‐ 1 ‐ 5 Monthly Special Comp. 57 ‐ 0 ‐ 6 57 ‐ 0 ‐ 6 57 ‐ 0 ‐ 6 Rate=Ret.Base Substitutes 54 ‐ 8 ‐ 0 54 ‐ 8 ‐ 3 54 ‐ 8 ‐ 5 Daily Rate Substitutes 54 ‐ 4 ‐ 0 54 ‐ 4 ‐ 3 54 ‐ 4 ‐ 5 Hourly Rate Part ‐ Time/Adult Ed 55 ‐ 8 ‐ 0 55 ‐ 8 ‐ 3 55 ‐ 8 ‐ 5 Daily Rate Part ‐ Time/Adult Ed 55 ‐ 4 ‐ 0 55 ‐ 4 ‐ 3 55 ‐ 4 ‐ 5 Hourly Rate 6/9/2011 6
STRS Q i k G id STRS Quick Guide AC ‐ P ‐ C codes for Retirees Retirees Current Arrears Retro Pay Rate 10 Month Contract 10 Month Contract 61 3 0 61 ‐ 3 ‐ 0 61 ‐ 3 ‐ 3 61 3 3 61 3 5 Monthly 61 ‐ 3 ‐ 5 Monthly 11 Month Contract 61 ‐ 2 ‐ 0 61 ‐ 2 ‐ 3 61 ‐ 2 ‐ 5 Monthly 12 Month Contract 12 Month Contract 61 ‐ 1 ‐ 0 61 1 0 61 ‐ 1 ‐ 3 61 1 3 61 1 5 Monthly 61 ‐ 1 ‐ 5 Monthly Special Comp. 61 ‐ 0 ‐ 6 61 ‐ 0 ‐ 6 61 ‐ 0 ‐ 6 Rate=Ret Base Substitutes 61 ‐ 8 ‐ 0 61 ‐ 8 ‐ 3 61 ‐ 8 ‐ 5 Daily Rate Substitutes 61 ‐ 4 ‐ 0 61 ‐ 4 ‐ 3 61 ‐ 4 ‐ 5 Hourly Rate Part ‐ Time/Adult Ed 61 ‐ 8 ‐ 0 61 ‐ 8 ‐ 3 61 ‐ 8 ‐ 5 Daily Rate Part ‐ Time/Adult Ed 61 ‐ 4 ‐ 0 61 ‐ 4 ‐ 3 61 ‐ 4 ‐ 5 Hourly Rate 6/9/2011 6/9/2011 7 7
STRS Stat Deds– W4 and PR Screens STRS Stat Deds W4 and PR Screens TFNSR – STRS Non ‐ Member � T :State & Federal F :Social Security & Medicare N :No SDI SR : No contributions report only TMNS – STRS Member TMNS – STRS Member � T :State & Federal M :Medicare N :No SDI S :STRS Contributions TMNSR – STRS Retiree � T :State & Federal M :Medicare N :No SDI SR :No contributions report only TMNN or TFNN – Non Reportable Use for Specific Circumstances: Vacation Pay Off, Retirement Incentives Paid AFTER Retirement Classified Position that Incentives Paid AFTER Retirement, Classified Position that does NOT qualify for Retirement. 6/9/2011 8
STRS Mandatory Membership Qualification y p Mandatory Membership Transaction Code 11 Under Pending Ret W4 Screen Under Pending Ret W4 Screen � FTE 50% or More ( Account Code 57 ) Membership Date is the first day of employment. ED Code 22501 � Substitute Teacher ( Account Code 54 ) Reaches 100 Days within a fiscal year & within 1 district. Membership Date is y p the first day of the following pay period in which they reached 100 days. ED Code 22503 ED Code 22503 6/9/2011 6/9/2011 9 9
STRS Mandatory Membership Qualification (continued) y p ( ) Mandatory Membership Transaction Code 11 Under Pending Ret W4 Screen Under Pending Ret W4 Screen � Part Time Hourly or Adult ED ( Account Code 55 ) Reaches 60 � Part ‐ Time Hourly or Adult ED ( Account Code 55 ) Reaches 60 Hours within 1 pay period within 1 district. Membership Date is the first day of the following pay period in which they reached 60 hours reached 60 hours. ED Code 22504 (b)(d) & 26400 (f) 6/9/2011 6/9/2011 10 10
STRS Permissive Membership Form p Permissive Membership Transaction Code 81 Under Pending Ret W4 Screen Under Pending Ret W4 Screen � Form ES 350 or Permissive Election Form as we normally refer � Form ES 350 or Permissive Election Form as we normally refer to it. � An employee who performs creditable service and is excluded from mandatory membership may elect membership at any time – even if the employee has declined membership in the time even if the employee has declined membership in the past. Part ‐ timers less than 50% FTE and Substitute Teachers should receive this form on the date of hire. 6/9/2011 6/9/2011 6/9/2011 11 11 11
STRS Non ‐ Member Non ‐ Member Transaction Code 02 Under Pending Ret W4 Screen Under Pending Ret W4 Screen � An employee who does not qualify for Mandatory � An employee who does not qualify for Mandatory Membership and does not Elect Membership must still be reported to CalSTRS as Non ‐ Member Status. 6/9/2011 6/9/2011 6/9/2011 6/9/2011 12 12 12 12
STRS Other Transaction Codes Under Pending Ret W4 Screen Under Pending Ret W4 Screen � 50 = Name Change, as it appears on the SSN card � 50 Name Change, as it appears on the SSN card � 51 = Change DOB or Gender if setup incorrectly Please note that the district has the ability to make this change on REAP 6/9/2011 6/9/2011 6/9/2011 6/9/2011 13 13 13 13
Demo REAP Live add membership 6/9/2011 14
CalSTRS/CalPERS / You are required to notify employees of their right to elect to stay with their retirement system within 10 of hire date. to stay with their retirement system within 10 of hire date. Compare and know the difference of each system’s default . � CalSTRS Member takes a job to perform qualifying Classified service covered by CalPERS: Employee has 60 days to submit an ES 372 form electing to have that service reported to CalSTRS. Otherwise the service p will be reported to CalPERS by default. 6/9/2011 6/9/2011 6/9/2011 15 15 15
CalSTRS/CalPERS / CalPERS Member takes a job to perform qualifying Certificated service covered by CalSTRS: Certificated service covered by CalSTRS: Employee has 60 days to submit an ES 372 form electing to have that service reported to CalPERS. Otherwise the service have that service reported to CalPERS. Otherwise the service will be reported to CalSTRS by default. Please Reference Employer Information Circular Volume 25; p y ; Issue 11 dated August 5, 2009 for a complete description of Situation, Election Right and Action (CalSTRS/CalSTRS Decision Tree) Decision Tree) Please forward a copy of this form to your Accounting Specialist Specialist. 6/9/2011 6/9/2011 6/9/2011 16 16 16
STRS Stipend for Special Comp STRS Stipend for Special Comp With Release ‐ Time are reported as Special Compensation p p p � AC ‐ P ‐ C code 57 ‐ 0 ‐ 6 with the Rate equaling the Pay Rate (Ret. Base) These Contributions remain in the DB account and are factored into the members final compensation at the time of retirement. retirement. Release ‐ Time: Is when the teacher is excused from their normal assignment to perform the additional duties (during school hours). Example: Department Chair. 6/9/2011 17
STRS Stipend for Additional Duties STRS Stipend for Additional Duties Without Release Time are to be reported as additional assignment assignment � AC ‐ P ‐ C code 55 ‐ 0 ‐ 1 with an Annual Pay Rate (Ret. Base) These contributions are transferred to the DBS Account at the end of the year. Without Release Time is when the teacher performs duties outside of their normal work hours (before or after school). outside of their normal work hours (before or after school) Examples: Teaching an extra period Coaching Attending Trainings Summer School Noon Duty Supervision Noon Duty Supervision Preparing for class or workshop 6/9/2011 18
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