New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter VI - New York State and Local Employees' Retirement System and New York State and Local Police and Fire Retirement System › Part 315 - Employer Reporting › Section 315.3 - Employer reporting

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Timeliness of reporting.
All reporting as defined in subdivision (b) of this section
				  shall be made so as to be received by the retirement system within seven days
				  after the close of the month to which service and salary data apply.
(b) Reporting document.
Employers shall provide a legible certified document
				  containing all information deemed necessary by, and in a format prescribed or
				  approved by, the Comptroller for the purpose of making benefit determinations
				  from service, salary and deduction records. Employers seeking to alter or
				  change any reporting document, once approved, must submit the proposed changes
				  to the Comptroller for approval prior to implementation of the changes. In lieu
				  of reporting salary and service information on a hard copy document, as
				  described above, an employer may comply with the reporting requirements of
				  sections 34 and
				  334  of the Retirement and Social Security
				  Law by providing all information required by the retirement system over the
				  internet pursuant to an electronic employer reporting system established for
				  such purpose by the Comptroller. The reporting document shall include the
				  following information for each employee paid on any payroll paid during the
				  month:
(1) Control information.
That information deemed necessary by the Comptroller for
				  identifying and controlling specific records and accounts for each employee
				  including, but not limited to, identification number, registration number,
				  name, location code, report code, and report date.
(2) Contribution and payment information for
				each position held by an employee.
Normal contribution or mandatory amount, loan payment amount,
				  and arrears payment amount.
(3) Salary information for each position held
				by an employee. Gross salary paid (including value of maintenance, if
				any).
(4) Service information for
				each position held by an employee. Number of days worked, determined in
				accordance with the following:
(i) Number of
				days worked shall be reported without reduction for paid sick leave, paid
				vacation, personal leave, bereavement leave, or time off in lieu of pay for
				overtime.
(ii) A full day worked
				shall be any day on which the employee performs paid service for at least the
				standard number of hours required for the position in which such service is
				rendered. In no event shall less than six hours be considered to be a full day.
				For full-time employees performing services pursuant to a collective bargaining
				agreement or contract that provides for other than a five day standard work
				week paid at straight time, an employer may report them at full-time per their
				payroll cycle, provided the cumulative number of hours equal at least 120 hours
				a month. A full day worked for such employees shall be a minimum of six hours
				of accumulated time worked and paid at the straight time rate. The minimum
				number of hours which shall be reported as days worked, for the purpose of
				reporting preliminary credit, for a full year of service credit for such
				employees is 1,560 hours.
(iii) In
				the event that less than a full day is worked, prorated credit shall be given
				by the ratio of the number of hours worked in that day to the greater of the
				standard number of hours required for the position in which such service is
				rendered or six hours.
(iv) Days
				worked, both full and fractional, shall be accumulated within a report period
				and the resulting total rounded to the next higher hundredth of a whole day.
				This total shall be reported as number of days worked.
(v) In the event that salary adjustments are
				made in conjunction with a report, any corresponding adjustment in days worked
				must also be reported in the same period in which such salary adjustment is
				reported.
(vi) In the event that
				salary and service adjustments are made but are not reflected on the regular
				report, a separate reporting form shall be submitted for employees to whom such
				adjustments apply, showing the amount of the adjustment and the control
				information applicable to the employees for the report period to which the
				adjustments apply.
(vii) A full day
				worked for employees of the New York State Legislature shall be a minimum of
				six hours of accumulated time worked and the total number of days worked by
				such employees for the purpose of employer reporting shall be determined based
				on the cumulative number of hours worked in a calendar year. The number of
				hours which shall be reported as days worked, for the purpose of reporting
				preliminary credit, for a full year of service credit for employees of the
				State Legislature is 1,560 hours.
(5) Demographic and employment transaction
				information deemed necessary by the Comptroller such as date of hire or rehire,
				change of title or position, any and all leaves of absence whether paid or
				unpaid, and date of termination.
(6) Control totals. Each employer shall
				provide, in connection with each monthly report, such control totals of dollar
				amounts reported and number of days worked as are deemed necessary by the
				retirement systems.