Section 2: Employer Reporting for School Districts

 Introduction  | When to Report  | Whom to Report | What to Report | Designated Contact | Certification of Reports | Reporting Hints  | Table of Contents

INTRODUCTION

The Employer Reporting System is used to credit service, salary and contributions to members' accounts. The success of this reporting system is dependent upon the accuracy and timeliness of the information you provide to us.

Your reports are used for the following:

1. Registration of memberships.
2. Production of members' NYSTRS Benefit Profile.
3. Calculation of member retirement estimates.
4. Determination of loan eligibility.
5. Processing of refunds to members.
6. Maintaining earnings after retirement information.
7. Calculation of the annual employer billing rate.
8. Valuation of the employer contribution rate by the System's actuary.

The remainder of this section is devoted to specific reporting instructions and guidelines. For additional information on file formatting and report submission, see Section 5: Employer Reporting Interface.

Any questions regarding your report should be directed to our Employer Reporting Unit at (800) 356-3128, Ext. 6220 (447-2900 if calling from the Albany area).

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WHEN TO REPORT

The monthly report is the method by which participating employers submit salary and contribution data to NYSTRS for each school year. Please submit your report within 10 business days after the end of the month. Timely submission will enable us to process your report more efficiently and result in an accurate estimated and final bill.

You are REQUIRED to include ALL employees in unclassified positions on your report. These employees will be referred to as teachers or members throughout this manual. IT SHOULD BE NOTED THAT EDUCATION DEPARTMENT CERTIFICATION IS NOT REQUIRED FOR ONE TO BE REPORTED TO NYSTRS OR TO BE A MEMBER.

The following is a description of each group of unclassified employees to be included on your report and how to identify them to us. Please refer to Section 1: Membership for further information on membership in NYSTRS.

The following information is to be reported for EACH individual included on your report. We have attempted to provide you with a complete explanation for each item to be reported. However, if questions arise, please contact our Employer Reporting Unit at (800) 356-3128, Ext. 6220 (447-2900 if calling from the Albany area). For file formatting instructions, refer to Section 5: Employer Reporting Interface.

1. Location Code – This is the four-digit code assigned to your location by NYSTRS.

2. Record Identifier – The value should always be 2 for individuals reported.

3. Reporting Month Start Date – CCYY-MM-DD. This date is not based on the payroll dates. This should always be the first day of the month.

4. Reporting Month End Date – CCYY-MM-DD. This should always be the last day of the month.

5. Status – The value should always be L. This is used for NYSTRS' internal purposes only.

6. Current Social Security Number – Please report the teacher's Social Security number, or if one has not been assigned, the federal taxpayer identification number.

7. Prior Social Security Number – If the current Social Security number is different from what was reported in the previous month, please enter the previous month's Social Security number.

8. Current Payroll ID – If available, this is the district-assigned payroll ID.

9. Payroll Frequency –

   • W = Weekly
   • B = Biweekly
   • S = Semi-Monthly
   • M = Monthly
   
   

10. Number of Pay Cycles in Month Reported – Based on number of check dates in month reported.

    • If Payroll Frequency = W, then 4 or 5.
    • If Payroll Frequency = B, then 2 or 3.
    • If Payroll Frequency = S, then 2.
    • If Payroll Frequency = M, then 1.
    
    

11. NYSTRS EmplID – This is the seven-digit membership number assigned to each teacher who becomes a member of the System. In the absence of an EmplID, please call the Membership Verification Line at (800) 348-7298, Ext. 2868. Do not use RETD, FULL or PART in the EmplID field. If EmplID is not available, leave blank.

12. First Name – No prefix, periods or commas are permitted.

13. Middle Name – Name or initials. No periods or commas are permitted.

14. Last Name – Suffixes are permitted, such as Jr, Sr, III. No periods or commas are permitted.

    Note: It is the member's responsibility to advise us of a change of name due to marriage or resumption of maiden name. System form Active Member Name/Address Change (GRE-50) may be used for this purpose. A legal change of name also requires submission of a certified copy of the court order authorizing such a change.

15. Address Line 1 – First Address Line.

    Note: The teacher's address is needed for him/her to receive the System's Your Source newsletter, NYSTRS Benefit Profile and other correspondence. It is the member's responsibility to advise us directly of any change in address. However, the System will update a member's address based on information contained in the monthly employer reports. System form Active Member Name/Address Change (GRE-50) can be used for this purpose.

16. Address Line 2 – Second Address Line. No periods or commas are permitted.

17. Address Line 3 – Third Address Line. No periods or commas are permitted.

18. City – City. No periods are permitted.

19. State/Province – State abbreviation or Province, such as NY or ON. No periods are permitted.

20. Zip/Postal Code – Zip, Postal Code or zip code plus 4 digits if available.

21. Country– USA or CAN (Canada). No periods are permitted.

22. Sex – M = Male; F = Female. If not provided, NYSTRS will default to F.

23. Birth Date – CCYY-MM-DD. If not available, use 1901-01-01 and update when available. A correct birth date will allow the System to provide projected benefit information. Please be aware we will try to collect accurate information on an annual basis to keep our records current and complete.

24. Hire Date – CCYY-MM-DD. The date the teacher was first employed at your district or date of membership with NYSTRS.

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    The following information is used to help you report partial leave pay.

25. Leave Type Code – Use only if member is receiving pay at less than 100% of full salary. A member is not considered to be on a leave if he/she is using leave accruals. A leave code is required when accruals have been exhausted and the district is paying the member. Provide the code for each month the member is on leave, including the starting and ending months.

    • MIL – Military
    • MAT – Maternity, Paternity, Child Care
    • SAB – Sabbatical
    • SCK – Sick Leave at less than full pay
    • PER – Personal leave at less than full pay
    • XXX – If you cannot define your Leave Type Code to the ones listed, provide up to the first three characters of your code
    • BLANK(s) – Not on leave
    
    

26. Percent of Part Pay for Leave – If a Leave Type Code is provided, you must report the percentage of full pay received by the member. If leave is 50 percent, report as “50.”

    Pay category F: MTD Partial Leave Pay must be reported when Leave Type Code and Percent of Part Pay for leave is identified. The exceptions to the rule are:

    •  When sabbatical earnings are reported for a period of time the member does not ordinarily work. An example of this is a summer sabbatical for a ten-month employee. The earnings for this scenario must be reported under Pay Category L: MTD Non-Regular Compensation.

    •  When a resignation or retirement election is made by the member allowing the member to take a leave at part pay as a result of the election, these earnings must be reported under Pay Category K: MTD Termination Pay.

27. Separation Reason Code – Should be reported if the member terminates employment with the district. Only necessary if member terminates employment in month reported.

    • RET – Retired
    • TER – Terminated/Excessed
    • RES – Resigned
    • DEA – Death
    • XXX – If you cannot define your Separation Reason Code to the ones listed, provide up to the first three characters of your code
    • Blank(s) – Not Separated
    
    

28. Ceased Teaching Date – CCYY-MM-DD. Report the last date worked if a Separation Reason Code is reported.

29. Full/Part Time/Retired Indicator – Only F, P or R will be accepted.

    F = Full-Time. Full-Time employees should only be reported using the letter F if they meet ALL of the following conditions:

    1. Employment for the FULL DAY every day school is in session;
    2. CONTRACTUAL RELATIONSHIP between employee and employer;
    3. Employment on a PER ANNUM BASIS (i.e. through the end of school year) regardless of the date employment commences; and,
    4. The employee did not elect the Optional Retirement Program within the 30-day election period.

    Note: In the case of SUNY and Community College employees, membership in this System is mandatory if the employee meets conditions 1, 2 and 3, and did not elect membership in the Optional Retirement Program or the New York State and Local Employees' Retirement System within the first 30 days of employment.

    P = Part-Time. Anyone not working full time, or on a per annum contractual basis, should be reported using the letter P, unless they are retired.

    R = Retired. Any retiree of a NYS public retirement system.

    New staff whose employment mandates membership in NYSTRS should complete an Application for Membership (NET-2) as soon as possible. Although not specifically required for membership to begin, the completed application will ensure the beneficiary selection of the member's choice.

30. Employment Base – This term refers to the number of days in a school year for which teachers are contracted for their primary assignment, including paid vacations.

    •  200 Days = 10-Month Employment

    •  220 Days = 10.5-Month Employment or 11-Month Employment

    •  240 Days = 12-Month Employment

    THE MINIMUM EMPLOYMENT BASE IS 200. FOR LESS THAN FULL-TIME EMPLOYEES, AN EMPLOYMENT BASE OF 200 IS TO BE USED. MEMBERS WHO TEACH SUMMER SCHOOL IN ADDITION TO THE REGULAR SCHOOL YEAR SHOULD ALSO BE REPORTED AS 200-DAY BASE EMPLOYEES.

31. Plan Elected – This field is required if the employer is a SUNY or community college.

    • TRS – If the employee elected membership in NYSTRS or no ORP election was filed and the service is reportable to NYSTRS.
    • ORP – Optional Retirement Program. If the employee elected membership within the first 30 days of their initial date of service. It is not necessary to report to NYSTRS those members who elected ORP. It is, however, necessary to report "TIAA discontinued" members to NYSTRS. Please contact the System for a list of TIAA discontinued members.
    • Blank(s) – Not participating; if the employee has elected not to join a retirement system.
    
    



32. ORP Employment Date – CCYY-MM-DD. Required if the employer is a SUNY or Community College and the plan elected is ORP.

33. Service Days Worked – Required if member is not an hourly employee or paid by fee. This should be the equivalent of the full days for which the employee has been paid with the maximum days limit applied based on the grid below. Depending on how your payroll system pays a salaried employee, you may derive the value from days worked, days scheduled to work and actual days paid or from the base salary paid and the annual pay rate. Zero may be a valid value. Pay frequency refers to the pay cycles for which employees have been paid (see 9 and 10).

    Example: Full-Time, 10-month employee reported with 20 days in October assuming the Payroll Frequency = B and the number of pay cycles = 2.

    Payroll Frequency	Number of Pay Cycles in Month Reported	Maximum Days
    W	5	25
    W	4	20
    B	3	30
    B	2	20
    S	2	20
    M	1	20

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34. Service Days from Hours – Required if the member is paid hourly for time worked, with the maximum days limit applied based on the payroll frequency and cycle as noted in item 33. Compute Service Days from Hours by taking total hours worked divided by hours in Standard Full-Time Work Day for the school district. If more than one Standard Full-Time Work Day is defined (i.e., if primary and secondary schools have different rates) use the lowest number of hours in a full-time day for the school district, but never less than six hours. Members may have days reported for both Service Days Worked and Service Days from Hours.

    Calculation of Service Days from Hours:

    Example 1: Member works a defined part-time schedule. The district's standard workday is 6.25 hours and the member works 2/5 or 40% each day of the month reported.

    Calculation of service days from hours: 2/5 x 6.25 = 2.5 hrs per day.

    2.5 hrs x 20 workdays = 50 hours worked in a month.

    50 hours worked ÷ 6.25 hour workday = 8 days in a reporting period.

    Service Days from Hours = 8 days worked.

    Example 2 : Member works a varied tutoring schedule. The district's standard workday is 7.25 hours and the member works a total of 96.25 hours in the month reported.

    Calculation of days from hours: 96.25 hours worked ÷ 7.25 hour workday = 13.27 days.

    Service Days from Hours = 13.27 days worked.

35. Service Days from Fee – Required if member is paid for fee-based assignment, such as coaching. The district should try to determine an approximate number of hours for the fee-based assignment to be converted to Service Days from Fee. Service credit should be reported when paid. See example:

    Formula: Service days from hours = # of hours worked ÷ # of hours in standard workday

    Calculation of Service Days from Fee (Stipend):

    Example 1: Member is paid for advisor duties. The district's standard workday is 7.0 hours and the member works 1.75 hours once per week in the month reported.

    Calculation of days worked: 1.75 hours x 4 weeks in the month = 7.00 hours.

    Service Days from Fee = 1.00 day worked.

    Example 2: The coach indicates each pay period the number of hours worked and the standard school day is 7.25 hours. At the end of the 6 biweekly pay periods, the coach had documented 109.25 hours.

    Calculation of Days Worked: 109.25 hours ÷ 7.25 hour workday = 15.07.

    Service Days from Fee = 15.07 days worked.

36. Annual Base Pay Rate/Contract Salary (ABPR) – The annual compensation rate for the member's primary assignment. The ABPR should not include additional pay for coaching or extracurricular activities. ABPR is typically found in the salary schedule of the applicable collective bargaining agreement for the member. Daily and hourly rates must be annualized reflecting the employment base for the member and the number of hours in a full school day. If the rate changes during the reporting month, the rate in effect at the end of the month should be reported.

    For other than a full-time employee, it is required to report the ABPR for the employee. The ABPR to be reported is the annual compensation that would be paid to a teacher if he/she is performing the same duties on a full-time basis. A lump-sum payment cannot be used as a full-time Annual Base Pay Rate.

    If a member is rendering service only as a coach, tutor or basic adult education teacher, you are required to report a full-time ABPR. Calculation of that contract should be done using the most appropriate method.

    The method of calculation will vary depending upon the type of position.

    The following examples should be followed when calculating the ABPR for a member employed PART-TIME:

    POSITION	CALCULATION OF FULL-TIME EQUIVALENT ABPR
    HALF-TIME TEACHER (50%):	Divide the part-time rate by the percentage of time worked.
    	Example: $12,000 is ½ time rate $12,000 / .50 = $24,000 ABPR
    PER DIEM OR SUBSTITUTE TEACHER:	Multiply DAILY RATE by number of days in employment base.
    	Example: $70/day (10-month teacher) $70 x 200 days = $14,000
    HOURLY TEACHER:	Multiply the number of hours in your school day by the hourly rate to get the daily rate, then use calculation for teacher paid Per Diem.
    	Example: Hours in a full day: 7 Hourly rate: $8 Base = 200 days 7 hours x $8 = $56 per day $56 x 200 days = $11,200 ABPR
    TEACHER PAID A LUMP SUM:	Divide lump sum by number of hours taught to get hourly rate, then use calculation for Hourly Teacher.
    HOURLY TEACHER ASSISTANTS:	Use the lesser of the regular teacher’s workday or the teacher assistant workday if the teacher assistant workday is at least 6 hours. If the teacher assistant workday is less than 6 hours, use the lesser of the regular teacher's workday or 6 hours to calculate the Annual Base Pay Rate.

    
    

    Examples:	Length of		Hours Considered to Be Full Time
    Regular Teacher Workday	Teaching Assistant Full-time Workday
    7¼ hrs	6¼ hrs	6¼ hrs
    6½ hrs	5¾ hrs	6 hrs
    7 hrs	7¼ hrs	7 hrs

    
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37. Pay Categories –

    A: MONTH-TO-DATE (MTD) Gross Pay – Total compensation for month reported. MTD GROSS PAY is the total of MTD Base Salary Pay (B) through Undefined Pay (O). Simply stated, it represents the sum of all NYSTRS Pay Categories.

    Your report should reflect the month to date (MTD) gross salary pay for each teacher in the period you are reporting. It must reflect ALL compensation paid through the district's regular payroll.

    Any payments by voucher or outside of your payroll to a member for teaching-related assignments and termination payments for Tier 1 members should be provided under separate cover with a letter of explanation.

    YOU WILL BE BILLED ON ALL SALARY USABLE IN A MEMBER'S BENEFIT. YOU WILL NOT BE BILLED ON SALARIES PAID TO NON-MEMBERS OR TO RETIREES.

    B: MTD Base Salary Pay – Monthly Portion of the ABPR as found in collective bargaining agreement, exclusive of any additional monies paid in the form of a stipend or hourly wage.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    C: MTD Instructional Pay – Monies for reportable duties paid in the form of a stipend or hourly rate in addition to the base salary.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    D: MTD Summer School – Monies paid for teaching traditional summer school.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    E: MTD Holdover Pay – Ten-month teachers electing to be paid over the summer (July, August and September). Service should not be reported in conjunction with this Pay Category. If any part-time service was rendered but not paid until after June 30th, you should report the money as Holdover (E) and send a separate letter providing the number of days for which the salary was paid, but earned in the prior school year.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    F: MTD Partial Leave Pay – Monies paid while on leave and not on full pay.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    The following information is provided to help you report Retroactive Payments.

    The next three payroll categories are to be used when reporting payments for retroactive salary adjustments for employees. These payments are normally the result of contract settlements, litigation or arbitration agreement adjustments.

    In cases where payments for earlier years are the result of litigation or arbitration, we require copies of all legal documents and the explanation of how the payments were determined.

    If the reported retroactive earnings include a retroactive adjustment for Termination Payments or Non-Regular Compensation Payments, the System must be notified of those earnings. This information can be sent via hardcopy report or in a separate letter to the System, giving a breakdown of the retroactive payment(s).

    For retirees, it is required to use these data fields to report retroactive earnings paid after retirement but earned prior to the effective date of retirement.

    Please note that there are two fields, Retro Contract Multiple Year Flag and Retro Contract Start Year, found later in the reporting interface which MUST be completed if any retroactive payment is made in the current school year. The Retro Contract Start Year is the earliest ENDING school year (CCYY), ex. 6/30/YY, which the contract or arbitrational agreement covers.

    If the district is paying retroactive earnings for the current year, those earnings may be reported in the B: MTD Base Salary Pay or G: MTD Retro Earliest Prior Yr Pay field. It is imperative that the Retro Contract Year is equal to the end of the current Plan Year (see item 39 – Retro Contract Start Year).

    If only a retroactive payment is made for a prior year, the payment should be mapped to G: MTD Retro Earliest Year. Enter an N in the Retro Contract Multiple Year Flag field or leave it blank and indicate the Contract Year is equal to the end of the PRIOR Plan Year.

    G. MTD Retro Earliest Prior Yr Pay – Monies paid to a member during a current school year which represent salary that was to have been paid in the earliest school year being reported.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    Service days should not be calculated for this pay category.

    H. MTD Retro Next Prior Yr Pay – Monies paid to a member during a current school year that represent salary that was to have been paid in the second school year following the earliest school year being reported.

    The 3% deductions for Tier 4 contributing members SHOULD BE be withheld from such payments.

    Service days should not be calculated for this pay category.

    I. MTD Retro Latest Prior Yr. Pay – Monies paid to a member during a current school year which represent salary that was to have been paid in the third school year following the earliest school year being reported.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    Service days should not be calculated for this pay category.

    Example 1: Retroactive Payment for Current Year $5,650.00 paid 12/1/2007 for retroactive salary to 9/1/2007, 2007-2008 school year Retro Contract Multiple Year Flag = N or leave blank Retro Contract Start Year = 2008 G. MTD Retro Earliest Prior Yr Pay = 565000 OR B: MTD Base Salary Pay = 565000 + regular monthly earnings

    Example 2: One Year Prior Year Retroactive Payment $5,650.00 paid 12/1/2006 for retroactive salary for the 2005-2006 school year Retro Contract Multiple Year Flag = N or leave blank Retro Contract Start Year = 2006 G: MTD Retro Earliest Prior Yr Pay = 565000

    Example 3: Two Years Prior Year Retroactive Payments $10,100.00 paid 12/1/2006 for retroactive salary for the: 2004-2005 school year- $5,650 and 2005-2006 school year - $4,450 Retro Contract Multiple Year Flag = Y Retro Contract Start Year = 2005 If $5,650.00 was paid for 2005 and $4,450.00 was paid for 2006: G. MTD Retro Earliest Prior Yr Pay = 565000 H. MTD Retro Next Prior Yr Pay = 445000

    Example 4: Three Years Prior Year Retroactive Payments $13,995.00 paid 12/1/2006 – retroactive salary for the: 2003-2004 - $5,650; 2004-2005 - $4,450; and 2005-2006 - $3,895 Retro Contract Multiple Year Flag = Y Set Retro Contract Start Year = 2004 G. MTD Retro Earliest Prior Yr Pay = 565000 H. MTD Retro Next Prior Yr Pay = 445000 I. MTD Retro Latest Prior Yr Pay= 389500

    Example 5: Four Years Retroactive Payment Including Current Year If the number of years is 4 and includes a retroactive payment for the current year, report as follows: $16,495.00 paid 12/1/2006 2003-2004 - $5,650; 2004-2005 - $4,450; 2005-2006 - $3,895 and 2006-2007 (Current Year) - $2,500; Retro Contract Multiple Year Flag = Y Set Retro Contract Start Year = 2004 G. MTD Retro Earliest Prior Yr Pay = 565000 H. MTD Retro Next Prior Yr Pay = 445000 I. MTD Retro Latest Prior Yr Pay= 389500 B. MTD Base Salary Pay = 250000 + any additional base pay

    Example 6: Four Years Prior Year Retroactive Payment Not Including Current Year If the number of years is 4 or more and does not include a retroactive payment for the current year, report the total dollars paid for all years in G: MTD Retro Earliest Prior Year Pay. $16,495.00 paid 12/1/2006 Retro Contract Multiple Year Flag = Y Set Retro Contract Start Year = 2003 G. MTD Retro Earliest Prior Yr Pay = 1649500 Forward breakdown of retroactive payments to the System Retroactive salary for the: 2002-2003 - $2,500; 2003-2004 - $5,650; 2004-2005 - $4,450; and 2005-2006 - $3,895

    J: MTD Awards Pay – Monies paid to an individual as a result of a settlement, grievance or other litigation. In all cases of awards payments (payment for previous year or current year), we require copies of all legal documents and an explanation of how the payment was determined. If payment is made outside regular payroll, a report should be sent to ensure proper crediting.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

    Service days should not be calculated for this pay category.

    K: MTD Termination Pay – Monies paid for unused sick, annual, vacation, personal leave, etc., which may occur at any point in a member's career. Retirement incentive monies or monies paid to a member in exchange for termination of employment as negotiated in the CBA, regardless of whether received in a lump sum or in periodic payments, should be reported as K: MTD Termination Pay.

    The 3% deductions for Tier 4 contributing members SHOULD NOT be withheld from such payments.

    Service days should not be calculated for this pay category.

    L: MTD Non-Regular Comp Pay includes –

    • Bonuses and one-time only payments not part of a member's salary base.
    
    
    • Taxable fringe benefits (see Section 4: Reportable Salaries).
    
    
    • Payments in lieu of health insurance.
    
    
    • Attendance bonuses.
    
    
    • The Annual Lease Value of employer provided automobiles that is included on the employee's W-2 form.
    
    
    • Employer provided tax-sheltered annuities.
    
    

    The 3% deductions for Tier 4 contributing members SHOULD NOT be withheld from such payments.

    Service days should not be calculated for this pay category.

    M: MTD Non-NYSTRS Pay – Monies paid for items that are not reportable to NYSTRS, which include: Clerk of the Board, reimbursement for expenses, print shop monies, payments for medical or dental insurance, monies earned as a contractor for the district, etc.

    The 3% deductions for Tier 4 contributing members SHOULD NOT be withheld from such payments.

    Service days should not be calculated for this pay category.

    N: MTD Post-Retirement Pay – Monies paid to a member for services rendered after they retired from NYS service.

    The 3% deductions for Tier 4 contributing members SHOULD NOT be withheld from such payments.

    O: MTD Undefined Pay – Monies paid that are included in MTD Gross Pay but not yet mapped to any Pay Category. If a new Pay Category is established and NYSTRS has not made a determination, default it to Undefined Pay. Please provide an explanation for payment. Copies of all documents relating to the monies (job description and posting, contract article, employment agreement, etc.) must be submitted to NYSTRS.

    The 3% deductions for Tier 4 contributing members SHOULD BE withheld from such payments.

38. Retro Contract Multiple Year Flag (Position 522) – This field should be set to “Y” only if retroactive earnings are being reported for more than one school year. Leave blank when no retroactive monies are being reported for a period. If retroactive contract earnings cannot be separated by year, report total in earliest year and set this flag to “Y.”

39. Retro Contract Start Year (Position 523-526) – CCYY. End of the school year for which the earliest contract earnings are being reported (i.e., 06/30/CCYY). A plan year is essential in order to properly credit the member's account.

40. MTD Loan Deduction – Monthly loan payments to NYSTRS.

41. MTD Plan Contributions – Tier 4 required 3% contributions. You should report the amount of retirement contributions deducted for the month. Contributions should not be withheld for non-NYSTRS pay, Termination Pay, Non-Regular Compensation or post-retirement pay.

    Once a NYSTRS optional membership is established, 3% contributions are required from the first day the member is compensated in the reporting period.

    Tier 4 members with less than 10 years of service or participation are REQUIRED by law to contribute 3% of their salary. Since the district is required by law to collect the 3% contributions, the district will be billed on them whether or not collected.

    Tier 4 members in the process of transferring a pre-Tier 3 membership from another public retirement system are required to pay the 3% contributions until this System notifies the district to discontinue deductions. (See Section 13: Transfers for additional information regarding transferring between retirement systems.)

    To verify the contributing status of a member, please call the Member Verification Line at (800) 348-7298, Ext 2868 (447-2900 if calling from the Albany area). You will need to provide your location code and the member's Social Security number.

42. MTD Voluntary Contributions – Tier 1 Voluntary Contributions.

    Tier 1 members joining this System PRIOR TO JULY 1, 1970 and filing an election to contribute prior to December 31, 1970, may have elected that a percentage of their salary be deducted and deposited in this System as voluntary Annuity Savings Fund contributions. You should report the amount of voluntary contributions deducted for the month.

    A member who stops voluntary contributions for more than one year may not resume. If a member wishes to discontinue voluntary deductions, please cease taking the deductions.

    TIER 1 MEMBERS JOINING AFTER JULY 1, 1970 and TIER 2 MEMBERS ARE NOT PERMITTED TO HAVE CONTRIBUTIONS DEDUCTED FROM THEIR SALARY.

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DESIGNATED CONTACT

A Chief School Administrator must use the Chief Administrator Change (QTR-81) form to designate or change any district contacts or specific information relating to a contact. The designated contact categories are: Chief School Administrator, Employer Reporting Contact, Certifying Contact, File Transfer Protocol (FTP) Contact, and Incentive Contact.

The System has established a designated contact file which allows your location to select a person as your Employer Reporting Contact (usually payroll or personnel officer or clerk, etc.) to be responsible for responding to questions concerning information contained in your Employer Reports. The System will direct correspondence and phone inquiries to this person.

Monthly reports MUST be certified by the Chief School Administrator responsible for the reporting location. The District Superintendent is also required to verify the reports of district dependent school districts. The Chief School Administrator may authorize the district's assistant superintendents, business officers or payroll clerks, etc. to verify reports; however, THIS IS PERMITTED ONLY IF THE SYSTEM RECEIVES A DESIGNATION FROM THE CHIEF SCHOOL ADMINISTRATOR AUTHORIZING THE INDIVIDUAL TO SIGN ON HER/HIS BEHALF. This should be done on the Chief Administrator Change (QTR-81) form.

To Certify Reports:

A Certification Statement (QTR-32.2) form MUST be submitted annually with the June monthly report. This Certification Statement must be completed to finalize your yearly data.

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We have compiled this list based on the reporting errors we see most often. To facilitate processing, please refer to this list when preparing your reports.

1. Report ALL employees in UNCLASSIFIED POSITIONS, whether part time or full time, NYSTRS members or non-members. In addition, you must include the earnings of retirees from all NYS public retirement systems who are receiving salary for reportable duties under NYSTRS Pay category N: MTD Post Retirement Pay.

2. Report termination pay for all members (see Pay Category K: MTD Termination Pay for specifics).

3. For new full-time members, 3% required plan contributions should be deducted from the first date of full-time service.

4. Part-time employees electing to join NYSTRS should have 3% plan contributions deducted beginning the first day of the month in which they opted to join.

5. Do not report the member when there are no earnings.

6. It is very important that accurate Social Security numbers be reported to the System. Our database is dependent upon a proper match between EmplIDs and Social Security numbers in order to process your report efficiently. Please ensure that Social Security numbers are being reported accurately.

Updated 7/08.