An Act to Require an Annual Itemized Statement of Benefits for Public Employees and Retirees
Maine Legislature, Session 131, LD 0733
Committee: Labor and Housing
Sponsors: POULIOT, KEIM
Amends: 5 MRSA §19-C, 5 MRSA §17103

Legislative Document
No. 733
S.P. 291
In Senate, February 16, 2023
An Act to Require an Annual Itemized Statement of Benefits for 
Public Employees and Retirees
Reference to the Committee on Labor and Housing suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator POULIOT of Kennebec.
Cosponsored by Senator: KEIM of Oxford.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  5 MRSA §19-C is enacted to read:
§19-C.  Public employer and Maine Public Employees Retirement System to provide 
annual employee benefits statement
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings.
A. "Employee benefits" includes, but is not limited to, salary or wages, health insurance 
and compensated leave such as vacation, holiday and sick leave.
B. "Retirement system" has the same meaning as in section 17001, subsection 36.
2. Public employer to provide employee with annual employee benefits statement.  
Beginning January 1, 2024 and annually thereafter, a public employer shall provide to each 
public employee, both electronically and by mail, the following information covering the 
preceding fiscal year as it applies to that individual public employee:
A. An itemized statement of all employee benefits the employee or retiree accrued or 
received;
B. An itemized statement of all pension benefits the employee or retiree accrued or 
received;
C. The total amount of employer contributions made from funds appropriated by the 
Legislature to the retirement system; and
D. The total amount of employer contributions made from funds appropriated by the 
Legislature to the applicable health insurance plan, including the group health plan as 
described in chapter 13, subchapter 2.
3. Responsibility of administering annual employee benefits statement. Each 
public employer is responsible for administering the annual employee benefits statement 
described in subsection 2. The public employer shall coordinate with the entities 
responsible for administering the employee benefits. 
4. Duties of retirement system. The retirement system shall provide public employers 
with the information required in subsection 2 if necessary.  The retirement system shall 
provide to retirees the information in subsection 2, paragraphs A to D.
Sec. 2.  5 MRSA §17103, sub-§15 is enacted to read:
15.  Create online dashboard for member use.  The board shall create and display 
on a publicly accessible website a dashboard for a member to use that will calculate, based 
on data provided by the member related to the member’s average monthly expenses, how 
much money the member needs in retirement benefits to provide for the member’s average 
monthly expenses. The dashboard must include a provision that accounts for an inflation 
increase of 3%.
SUMMARY
This bill requires a public employer to provide to public employees and the Maine 
Public Employees Retirement System to provide to retirees an annual statement that 
includes the following:
1. Employee benefits the employee or retiree accrued or received;
2. All pension benefits the employee or retiree accrued or received; 
3. The total amount of employer contributions made from funds appropriated by the 
Legislature to the retirement system; and
4. The total amount of employer contributions made from funds appropriated by the 
Legislature to the applicable health insurance plan.
The bill also requires the Maine Public Employees Retirement System board of trustees 
to create and display on a publicly accessible website a dashboard for a member to use to 
calculate the member’s retirement needs.