Iowa Administrative Code › Agency 495 - Iowa Public Employees' Retirement System › Chapter 5 - Employees › Rule 495-5.1 - Identification of Employees Covered by the Ipers Retirement Law

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definition of employee
-
generally.
A person
			 is in employment as defined by Iowa Code chapter 97B if the person and the
			 covered employer enter into a relationship which both recognize to be that of
			 employer/employee. An employee is an individual who is subject to control by
			 the agency for whom the individual performs services for wages. The term
			 "control" refers only to employment and includes control over the way the
			 employee works, where the employee works and the hours the employee works. The
			 control need not be actually exercised for an employer/employee relationship to
			 exist; the right to exercise control is sufficient. A public official may be an
			 "employee" as defined in the agreement between the state of Iowa and the
			 Secretary of Health and Human Services, without the element of direction and
			 control.
A person is not in employment if the person volunteers services
				to a covered employer for which the person receives no remuneration.
IPERS makes employment determinations based on a common law
				test, which factors in behavior control, financial control and relationship of
				the parties. Once this decision is made, if any party disagrees with the
				decision, the party in disagreement will be required to submit an SS-8
				Determination of Workers Status form directly to the Internal Revenue Service
				(IRS). Upon receipt of the determination by the IRS, IPERS will review this
				hiring arrangement a second time. A Final Agency Determination will be made at
				that time.
Further, if a person is performing essential governmental
				functions that can only be performed by a governmental employee, that person
				shall be IPERS-covered.
(2)
Optional coverage procedures
-
July 1, 1994, through
			 December 31, 1998.
Effective July 1, 1994, a person who is employed in
			 a position which allows IPERS coverage to be elected as specified in Iowa Code
			 section
			 97B.1A(8)
			  must file a one-time election form with
			 IPERS for coverage. If the person was employed before July 1, 1994, the
			 election must be postmarked on or before July 1, 1995. If the person was
			 employed on or after July 1, 1994, the election must be postmarked within 60
			 days from the date the person was employed. Coverage will be prospective from
			 the date the election is approved by IPERS. The election, once filed, is
			 irrevocable and continues until the member terminates covered employment. The
			 election window does not allow members who had been in coverage to elect
			 out.
(3)
Election out of
			 Iowa Code chapter 97B coverage by certain protection occupation
			 groups.
Effective July 1, 1994, members employed before that date as a
			 gaming enforcement officer, a fire prevention inspector peace officer, or an
			 employee of the division of capital police (except clerical workers), may elect
			 coverage under Iowa Code chapter 97A in lieu of IPERS. The election must be
			 directed to the board of trustees established in Iowa Code section
			 97A.5 and
			 postmarked on or before July 1, 1995.
(4)
Optional coverage
			 procedures
-
January 1, 1999.
Effective January 1,
			 1999, new hires who may elect out of IPERS coverage shall be covered on the
			 date of hire and shall have 60 days to elect out of coverage in writing using
			 IPERS' forms. Notwithstanding the foregoing, employees who had the right to
			 elect IPERS coverage prior to January 1, 1999, but did not do so, shall be
			 covered as of January 1, 1999, and shall have until December 31, 1999, to elect
			 out of coverage.