EMPLOYER EDUCATION MANUAL REV: MAY 2010
Employer Use Only Page 2 of 164
Table of Contents
INTRODUCTION ...................................................................................... 4
MEMBERSHIP INFORMATION ............................................................... 6
ENROLLMENT ....................................................................................... 11
AUTOMATIC ENROLLMENT ................................................................ 15
PAYROLL REPORTING ........................................................................ 18
REPORTING FOR FULL TIME EMPLOYEES ................................................................................................................................................................. 27
REPORTING FOR PART TIME EMPLOYEES ................................................................................................................................................................. 33
PAYROLL ADJUSTMENTS ................................................................... 43
CONTRIBUTION DEFICIENCIES .......................................................... 61
EMPLOYER PICK UP PROGRAM ........................................................ 64
WORKERS’ COMPENSATION PAYROLL REPORTING ...................... 66
LEAVE OF ABSENCE ........................................................................... 68
PURCHASES OF PREVIOUS SERVICE .............................................. 70
TITLE 37 TRANSFERS .......................................................................... 74
WITHDRAWALS .................................................................................... 79
WORKERS’ COMPENSATION OFFSETS ............................................ 84
RE-EMPLOYMENT AFTER RETIREMENT ........................................... 86
PENSION ALLOWANCE OPTIONS ...................................................... 98
ACTIVE MEMBER DECEASED BENEFITS ........................................ 102
FISCAL YEAR CLOSING / OPENING ................................................. 104
PERSONAL STATEMENT OF BENEFITS (PSB) ................................ 109
MARYLAND PENSION ADMINISTRATION SYSTEM (MPAS) ........... 112
SRA RESOURCES .............................................................................. 113
SAMPLE ATTACHMENTS ................................................................... 117
Form 001 – Application for Membership ............................................................................................................................................................................... 118
Form 004 – Designation of Beneficiary ................................................................................................................................................................................... 120
Form 037 – Election to Transfer Service ................................................................................................................................................................................ 122
Form 026 – Request to Purchase Previous Service ................................................................................................................................................................ 123
Form 046 – Qualified Leave of Absence Request or Notification of Military Service Entry ......................................................................................... 125
Form 005 – Application for Withdrawal of Accumulated Contributions .......................................................................................................................... 127
Form 193 – Trustee-to-Trustee Distribution Form ............................................................................................................................................................... 131
Form 746 – Acknowledgement of Receipt of Safe Harbor Notice and Affirmative Election ....................................................................................... 133
Form 002 – Legislative Pension Plan Application for Membership ................................................................................................................................... 134
Form 003 – Judges’ Retirement System Application for Membership ............................................................................................................................... 136
Remittance Reconciliation Form For Payroll Data ................................................................................................................................................................ 138
RevenueControlTransmittal ................................................................................................................................................................................................ 139
Form 714 – Prior Period Payroll Adjustment Form .............................................................................................................................................................. 140
Personal Statement of Benefits .................................................................................................................................................................................................. 142
Chapter 392, Laws of 2008 ......................................................................................................................................................................................................... 146
Form 028 - Request for Certification of Annual Salary ........................................................................................................................................................ 147
APPENDIX A – Payroll Reporting Software Program .......................... 148
APPENDIX B – Secure File Upload ..................................................... 154
INDEX .................................................................................................. 160