All Florida Retirement System (FRS) participating employers have the following duties and responsibilities:

Remitting all the employer and employee contributions required by Parts II and III of Chapter 121, F.S. These include the contributions for the benefit of members in the Investment Plan, in accordance with Section 121.4501(5) and with Part III of Chapter 121, F.S., and also include the contributions for administrative and educational expenses, disability benefits, survivor benefits, the health insurance subsidy, and social security. Under no circumstances will employers be deemed to be agents of the SBA, the FRS, or both.

Rulemaking Authority 121.4501(8) FS. Law Implemented 121.4501(5), (10)(h), 121.71, 121.72, 121.73, 121.74, 121.76, 121.77, 121.78 FS. History–New 10-21-04, Amended 7-12-12, 12-16-12, 1-18-17, 12-8-25.