In accordance with Acts 2015, No. 91, Arkansas Code § 24-4-202, the Board of Trustees of the Arkansas Public Employees’ Retirement System hereby adopts the following requirements for employer remittances and reporting:

1. (1) Employer and employee contributions shall be remitted electronically with appropriate electronic reporting via COMPASS–ESS (Employer Self Service) and received by Arkansas Public Employees’ Retirement System within five (5) business days after the payroll processing date;
2. (2) Remittances received within five (5) business days after the payroll processing date shall not be considered delinquent; and
3. (3) The retirement report of service and earnings, by electronic media, shall be submitted for receipt by the system on or before the fifth business day following payroll processing.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "104 – 1997 (5) – Employer Reporting – Time and Frequency of Employer and Employee Contributions and the monthly Report of Service and Earnings (as amended October 2017)"