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2025 Kentucky Revised Statutes
Chapter 161 - School employees -- teachers' retirement and tenure
161.643 Records and annual reports for annuitants employed by school districts or agencies -- Penalty for noncompliance -- System may require more frequent reporting.

Universal Citation:
KY Rev Stat § 161.643 (2025)
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161.643 Records and annual reports for annuitants employed by school districts or agencies -- Penalty for noncompliance -- System may require more frequent reporting. (1) (2) (3) Each school district, institution, and agency employing annuitants of the retirement system shall have on file at the retirement system's office an annual summary report of the days employed and the compensation paid to each annuitant, the sick leave reporting requirements established by KRS 161.155(10)(f), and other data as required by administrative regulation of the board of trustees no later than August 1, following the completion of each fiscal year. The retirement system may impose a penalty on the employer not to exceed one thousand dollars ($1,000) when the employer does not meet the August 1 filing date or fails to provide the information required for employment of annuitants of the retirement system. However, the retirement system may waive the penalty for good cause. The retirement system may promulgate administrative regulations in accordance with KRS Chapter 13A to require employers to report more frequently than on an annual basis. Effective: March 31, 2025 History: Amended 2025 Ky. Acts ch. 138, sec. 14, effective March 31, 2025. -Amended 2021 Ky. Acts ch. 192, sec. 21, effective June 29, 2021. -- Created 1994 Ky. Acts ch. 369, sec. 17, effective July 1, 1994.
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