2010 Pennsylvania Code
Title 24 - EDUCATION
Chapter 85 - Administration and Miscellaneous Provisions
8506 - Duties of employers.

     § 8506.  Duties of employers.
        (a)  Status of members.--The employer shall, each month,
     notify the board in a manner prescribed by the board of the
     salary changes effective during the past month, the date of all
     removals from the payroll, and the type of leave of any member
     who has been removed from the payroll for any time during that
     month, and:
            (1)  if the removal is due to leave without pay, the
        employer shall furnish the board with the date of beginning
        leave, the date of return to service, and the reason for
        leave;
            (2)  if the removal is due to a transfer to another
        employer, the former employer shall furnish such employer and
        the board with a complete school service record, including
        credited or creditable nonschool service; or
            (3)  if the removal is due to termination of school
        service, the employer shall furnish the board with a complete
        school service record including credited or creditable
        nonschool service and in the case of death of the member the
        employer shall so notify the board.
        (b)  Records and information.--At the direction of the board,
     the employer shall furnish service and compensation records as
     well as other information requested by the board and shall
     maintain and preserve such records as the board may require for
     the expeditious discharge of its duties.
        (c)  Member and employer contributions.--The employer shall
     certify to its treasurer the required member contributions
     picked up and any other contributions, including, but not
     limited to, amounts collected for the State Employees'
     Retirement Board for the reinstatement of previous State service
     or creditable nonstate service and amounts paid to return
     benefits paid after the date of return to State service or
     entering school service, deducted from each payroll. On July 1,
     1996, and upon any later effective date of employment of any
     noneligible member to whom limitations under IRC § 401(a)(17) or
     415(b) applies or is expected to apply, the employer shall
     identify to its treasurer or other payroll administrator the
     member or members to whom such limit applies or may apply and
     shall cause any such member's contributions deducted from
     payroll and the employer's contribution on his behalf to cease
     at the limitations under IRC § 401(a)(17) or 415(b) on the
     payroll date if and when such limit shall be reached. The
     treasurer shall remit to the secretary of the board each month
     the total of the member contributions and the amount due from
     the employer determined in accordance with section 8327
     (relating to payments by employers). If, upon crediting the
     remittance of a noneligible member's contributions to the
     member's savings account, the board shall determine that such
     account shall have been credited with pickup contributions
     attributable to compensation which is in excess of the annual
     compensation limit under IRC § 401(a)(17) or 415(b), or with
     total member contributions for such member which would cause
     such member's contributions or benefits to exceed any applicable
     limitation on contributions or benefits under IRC § 401(a)(17)
     or 415(b), the board shall as soon as practicable refund to the
     member from his individual member account such amount, together
     with the statutory interest thereon, as will cause the member's
     total member contributions not to exceed the applicable limit.
     The payment of any such refund to the member shall be charged to
     the member's savings account.
        (d)  New employees subject to mandatory membership.--Upon the
     assumption of duties of each new school employee whose
     membership in the system is mandatory, the employer shall no
     later than 30 days thereafter cause an application for
     membership, which application shall include the employee's home
     address, birthdate certified by the employer, previous school or
     State service and any other information requested by the board,
     and a nomination of beneficiary to be made by such employee and
     filed with the board and shall make pickup contributions from
     the effective date of school employment.
        (e)  New employees subject to optional membership.--The
     employer shall inform any eligible school employee whose
     membership in the system is not mandatory of his opportunity to
     become a member of the system provided that he elects to
     purchase credit for all such continuous creditable service. If
     such employee so elects, the employer shall no later than 30
     days thereafter cause an application for membership which
     application shall include the employee's home address, birthdate
     certified by the employer, previous school or State service and
     any other information requested by the board, and a nomination
     of beneficiary to be made by him and filed with the board and
     shall cause proper contributions to be made from the date of
     election of membership.
        (f)  Advising members of duties.--The employer shall advise
     his employees of their duties as members of the system. Local
     school districts shall be held harmless from decisions made by
     the employee in this regard.
        (g)  Former State employee contributors.--The employer shall,
     upon the employment of a former member of the State Employees'
     Retirement System who is not an annuitant of the State
     Employees' Retirement System, advise such employee of his right
     to elect multiple service membership within 365 days of entry
     into the system and, in the case any such employee who so elects
     has withdrawn his accumulated deductions, require him to restore
     his accumulated deductions as they would have been at the time
     of his separation had he been a full coverage member, together
     with statutory interest for all periods of subsequent State and
     school service to date of repayment. The employer shall advise
     the board of such election.
        (h)  Former State employee annuitants.--The employer shall,
     upon the employment of an annuitant of the State Employees'
     Retirement System who applies for membership in the system,
     advise such employee that he may elect multiple service
     membership within 365 days of entry into the system and that if
     he so elects his annuity from the State Employees' Retirement
     System will be discontinued effective upon the date of his
     return to school service and, upon termination of school service
     and application for an annuity, the annuity will be adjusted in
     accordance with section 8346 (relating to termination of
     annuities). The employer shall advise the board of such
     election.
        (i)  Termination of service.--The employer shall, in the case
     of any member terminating school service, advise such member in
     writing of any benefits to which he may be entitled under the
     provisions of this part and shall have the member prepare, on or
     before the date of termination of school service, one of the
     following three forms, a copy of which shall be given to the
     member and the original of which shall be filed with the board:
            (1)  An application for the return of accumulated
        deductions.
            (2)  An election to vest his retirement rights and, if he
        is a joint coverage member and so desires, an election to
        become a full coverage member and an agreement to pay within
        30 days of the date of termination of service the lump sum
        required.
            (3)  An application for an immediate annuity and, if he
        is a joint coverage member and so desires, an election to
        become a full coverage member and an agreement to pay within
        30 days of date of termination of service the lump sum
        required.
        (j)  Date of application for benefits.--Any application
     properly executed and filed with the employer under subsection
     (i) or properly executed and filed with the employer after
     termination of service shall be deemed to have been filed with
     the board on the date filed with the employer.
     (July 22, 1983, P.L.104, No.31, eff. imd.; Dec. 19, 1984,
     P.L.1191, No.226, eff. imd.; Dec. 20, 1995, P.L.689, No.77, eff.
     July 1, 1996; May 17, 2001, P.L.26, No.9)

        2001 Amendment.  Act 9 amended subsecs. (c), (g) and (h),
     effective immediately as to subsec. (c) and July 1, 2001, as to
     the remainder of the section.
        1984 Amendment.  Act 226 reenacted subsecs. (c), (d) and (e),
     retroactive to January 1, 1983.
        Cross References.  Section 8506 is referred to in section
     8502 of this title.