Subd. 1.

Repealed, 1974 c 289 s 59

Subd. 2.

Repealed, 2000 c 461 art 3 s 47

Subd. 2a. Annual postretirement income reports.

On or before each February 15, a representative authorized by an employing unit must report to the executive director the amount of income earned during the previous calendar year by each retiree for teaching service performed after retirement. This annual report must be based on reemployment income as defined in section 354.44, subdivision 5, and it must be made on a form provided by the executive director. Signing the report has the force and effect of an oath as to the correctness of the amount of postretirement reemployment income earned.

Subd. 3. Deduction requirements.

Every pay period, each employer shall deduct and withhold from the salary of every teacher who is a member of the fund the amount required under section 354.42. At the time of each deduction, the employer shall also furnish to each teacher a statement showing the amount of the deduction.

Subd. 4. Reporting and remittance requirements.

An employer shall remit all amounts due to the association and furnish a statement indicating the amount due and transmitted with any other information required by the executive director. If an amount due is not received by the association within 14 calendar days of the payroll warrant, the amount accrues interest at an annual rate of 8.5 percent compounded annually from the due date until the amount is received by the association. All amounts due and other employer obligations not remitted within 60 days of notification by the association must be certified to the commissioner of finance who shall deduct the amount from any state aid or appropriation amount applicable to the employing unit.

Subd. 4a. Member data reporting requirements.

1. (a) An employing unit must initially provide the member data specified in paragraph (b) or any of that data not previously provided to the association for payroll warrants dated after June 30, 1995, in a format prescribed by the executive director. Data changes and the dates of those changes under this subdivision must be reported to the association on an ongoing basis within 14 calendar days after the date of the end of the payroll cycle in which they occur. These data changes must be reported with the payroll cycle data under subdivision 4b.

2. (b) Data on the member includes:

   1. (1) legal name, address, date of birth, association member number, employer-assigned employee number, and social security number;
   2. (2) association status, including, but not limited to, basic, coordinated, exempt annuitant, exempt technical college teacher, and exempt independent contractor or consultant;
   3. (3) employment status, including, but not limited to, full time, part time, intermittent, substitute, or part-time mobility;
   4. (4) employment position, including, but not limited to, teacher, superintendent, principal, administrator, or other;
   5. (5) employment activity, including, but not limited to, hire, termination, resumption of employment, disability, or death;
   6. (6) leaves of absence;
   7. (7) county district number assigned by the association for the employing unit;
   8. (8) data center identification number, if applicable; and
   9. (9) other information as may be required by the executive director.

Subd. 4b. Payroll cycle reporting requirements.

An employing unit shall provide the following data to the association for payroll warrants on an ongoing basis within 14 calendar days after the date of the payroll warrant in a format prescribed by the executive director:

1. (1) association member number;
2. (2) employer-assigned employee number;
3. (3) social security number;
4. (4) amount of each salary deduction;
5. (5) amount of salary as defined in section 354.05, subdivision 35, from which each deduction was made;
6. (6) reason for payment;
7. (7) service credit;
8. (8) the beginning and ending dates of the payroll period covered and the date of actual payment;
9. (9) fiscal year of salary earnings;
10. (10) total remittance amount including employee, employer, and additional employer contributions; and
11. (11) other information as may be required by the executive director.

Subd. 5. Liability for moneys.

The state treasurer, the several county treasurers, and the treasurers of the various school districts and institutions to which the provisions of this chapter apply shall be officially liable for the receipt, handling, and disbursement of all moneys coming into their hands belonging to the fund and the sureties on the official bonds of each of these treasurers shall be liable for such moneys the same as for all other moneys belonging to the school funds of this state.

Subd. 6. Noncompliance consequences.

An employing unit that does not comply with the reporting requirements under this section shall pay a fine of $5 per calendar day until the association receives the required data.