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1-888-275-5737 1-844-468-8929 1-800-232-0024 Say “yes” for KS office
785-296-6166 785-268-6886 785-414-3583
[email protected] [email protected] [email protected]
1-785-296-6638 1-785-256-9503 n/a
611 S. Kansas Ave Suite 100
Topeka, KS 66603
611 S. Kansas Ave Suite 100
Topeka, KS 66603
800 SW Jackson St Suite 1108
Topeka, KS 66612
kpers.org kpers.org kpers457.org
REPORTING & OGLI ALL QUESTIONS
GENERAL QUESTIONS
KPERSKPERSTo
ll-Fre
eTo
peka
Fax
Web
EMPLOYER MANUAL
1
EWP Login
EWP Home Page Tour
CONTENTS
QUICK VIDS
GO TO kpers.org/employers INFOLINE 1-888-275-5737 EMAIL [email protected] Designated Agent4/19
OUNCE OF PREVENTION
Designated Agent
What Is a Designated Agent?
The Job of a Designated Agent
The Job of Additional Contacts
Managing Additional Contacts and Roles
Publications to Help Employers
Changing Designated Agents
Avoid Common Problems
What is a Designated Agent? By law, employers affiliated with KPERS are required to name a designated agent. This is someone from your employer who provides a local contact for Retirement System information, transactions, forms and member communication. As a designated agent, you function as a liaison between the Retirement System and your employer. The staff at KPERS thanks you for all your hard work.
The Job of a Designated AgentWith changing legislation and complex regulations and procedures, KPERS staff is not able to keep all members up-to-date on what’s going on. That’s where you come in. Here are some of the responsibilities of a KPERS designated agent.
• Distributing information to employees in a timely manner. Examples of information requiring immediate distribution are:
- Notices of legislative changes that could affect member benefits. - Notices of upcoming KPERS informational meetings. - Member newsletters and other e-mails.
• Using the employer web portal (EWP) to:
- Enroll employees working in KPERS-covered positions. - Report pay and send contributions to KPERS. - Report wages for employees working-after-retirement and send employer
contributions. - Provide end dates for employees leaving employment. - Process retirement certifications. - Adding EWP users.
For more, see the EWP section of the Employer Manual. Quick Vid: Home Page Tour
• Attending employer workshops
KPERS has in-person workshop seminars across the state for designated agents and other staff who work with KPERS. Visit the Employer Training Page at kpers.org. In the fall, register for a workshop near you.
For more training, we offer online workshop webinars every fall and topic-driven webinars throughout the year.
EMPLOYER MANUAL
2
EWP Login
EWP Home Page Tour
CONTENTS
QUICK VIDS
GO TO kpers.org/employers INFOLINE 1-888-275-5737 EMAIL [email protected] Designated Agent4/19
OUNCE OF PREVENTION
Designated Agent
What Is a Designated Agent?
The Job of a Designated Agent
The Job of Additional Contacts
Managing Additional Contacts and Roles
Publications to Help Employers
Changing Designated Agents
Avoid Common Problems
The Job of Additional ContactsYour employer may need additional help with KPERS matters. Designated agents can assign EWP user roles to staff to help with duties involving:
• Bank - access and change bank info for employer• Death & Disability - report death or disability of member• Enrollment - enroll new members, access to Employee Info screen, add end
dates• Invoice - pay invoices• Message Admin - read & send via Message Board • OGLI - access member premium info, create reports and pay invoices, add end
dates• Pay Reports - create & submit pay reports• POS (Service Quarters) Certify - certify service quarters for the employer for
the year• Rate Certify - certify contribution rates for the year• Read Only - no access to processes
Adding contacts and assigning roles is not required, but it is highly recommended.
Managing Additional Contacts and RolesAs the designated agent, only you can add and delete contacts and assign roles. KPERS can no longer do this.
Adding Contacts1. In the EWP, click Employer Info.2. Under the Details tab, click New.3. Enter the new contact’s name, title, individual email address and work phone.4. Click on the role(s) you want to assign to the contact (see roles, above).5. Click Save. You’ll receive an email to confirm the contact was added.
If new contact’s email address is not in the system, you’ll see a new screen.
6. On the new screen, click Create EWP User to activate the email address. The new contact will receive a temporary password to set up their EWP account.
Changing Contact’s Info1. In the EWP, click Employer Info.2. Click on contact’s name to open his or her details.3. Make needed changes (roles and/or phone number).*4. Click Save.
*You may change an email address, but KPERS needs to activate it.
Unlocking and Resetting Login for ContactsIf a contact is locked out of his or her account, click Unlock User. The contact will receive a temporary password and you’ll receive a confirmation email.
EMPLOYER MANUAL
3
EWP Login
EWP Home Page Tour
CONTENTS
QUICK VIDS
GO TO kpers.org/employers INFOLINE 1-888-275-5737 EMAIL [email protected] Designated Agent4/19
OUNCE OF PREVENTION
Designated Agent
What Is a Designated Agent?
The Job of a Designated Agent
The Job of Additional Contacts
Managing Additional Contacts and Roles
Publications to Help Employers
Changing Designated Agents
Avoid Common Problems
If a contact can’t remember the security info to get into his or her account, click Reset User. The contact will receive a temporary password, and you’ll receive a confirmation email. The contact can then set up new security info.
Click Cancel to leave the Contact Details screen. Click Delete to remove a contact who no longer needs EWP access.
Publications to Help Employers• KPERS Employer Manual• KP&F Employer Manual• Welcome to the Team• Membership Guides KPERS | KP&F |
Judges• Benefits at a Glance Fliers
KPERS 1 | KPERS 2 | KPERS 3 | KP&F | Judges | Correctional KPERS 1 | Correctional KPERS 2
• Leaving Employment • Pre-Retirement Planning Guides
KPERS | KP&F• Optional Life Employee Booklet• Long-Term Disability• Important Tax Information• Member Newsletters
Changing Designated AgentNew designated agents must complete and sign a KPERS-2 form.
EMPLOYER MANUAL
4
EWP Login
EWP Home Page Tour
CONTENTS
QUICK VIDS
GO TO kpers.org/employers INFOLINE 1-888-275-5737 EMAIL [email protected] Designated Agent4/19
OUNCE OF PREVENTION
Designated Agent
What Is a Designated Agent?
The Job of a Designated Agent
The Job of Additional Contacts
Managing Additional Contacts and Roles
Publications to Help Employers
Changing Designated Agents
Avoid Common Problems
Hint
Under the Forms & Publications header, at kpers.org, you can choose to view forms by user or by form number.
An Ounce of Prevention
Avoid Common Problems Prevention
Not receiving email updates from KPERS. Make sure the contact information is up-to-date in the employer web portal.
Lack confidence in what to do as a designated agent or additional contact.
Login and register for an Employer Workshop Seminar or Webinar to get hands-on training. Or watch Employer Quick Vids or other videos, recordings and presentations. You can also call the KPERS office to schedule a personal training session with a field representative. We can come to you.
Incorrect person receiveing employer emails from KPERS.
Always submit the Designation of Agent form (KPERS-2) when someone leaves the role of designated agent.
Not sure what to do when employees end employment, go on leave of absence or move to a non-covered postion.
Refer to Leaving KPERS-Covered Employment section of the online Employer Manual.
Deducting the wrong employee contribution rate for new employees.
If unsure about an employee’s plan status, look up employee records on employer web portal. Quick Vid: Home Page Tour
For Active Members
KPERS
Protecting Your InfoYour online account gives you secure access to all your account data. Enroll-ment lets us identify you and protects your personal information.
What You Can Do OnlineAccess your secure account for:• Contributions and interest• Service credit• Membership date• Final average salary• Beneficiary designation• Annual statements
Personalized Benefit Estimator• Preloads your account info• Shows your earliest
retirement date• Estimates your benefit and
payment options• Saves estimates for future use3 EASY STEPS
Confirm Your IdentityEnter your name, Social Security number and date of birth.
Create a User ID and PasswordType your email address. This is your user ID. Then create a password. You can change your password once you login.
Create Your Security ProfileChoose your account image and unique phrase. Always make sure you see your correct image and phrase before entering your password. Next, choose your security questions and their answers. Then register your computer. This helps the system verify your information. If you login from a non-registered computer or forget your password, you’ll need to verify your identity with your security questions.
ENROLL NOW AT KPERS.ORGSign up to track your membership and plan for retirement with your KPERS online account. First-time users need to enroll, but it only takes a few minutes.
Click Member Login
Click New User
ONLINEaccount access
Questions?Email [email protected] 1-888-275-5737In Topeka 785-296-6166kpers.org
11/16
8/19
Compensation to Include in Contributions
Generally, withhold employee KPERS contributions from gross compensation before any deductions or reductions.
Compensation means, except as otherwise provided, all salary, wages and other remuneration payable to an employee for personal services performed for the employer. But for a few exceptions, (e.g., long-term disability, some military leave), KPERS contributions must be linked to actual participating service or paid leave. Contributions need to have service tied to them.
Compensation Type Include Don’t IncludePay eligible for federal withholding Pay eligible for Social Security tax Pay eligible for Medicare tax Any pay sheltered for 403(b), 457 plans and 125 plans (flex spending accounts) Employer-paid service purchase Employer-paid moving expense reimbursement (effective July 1, 2019) Maintenance, board, lodging, tuition assistance, goods and services, and other allowances in lieu of money eligible for federal withholding Fringe benefits that are considered part of gross compensation unless they are specifically excluded from gross income by a section of the IRS code. Consult your fiscal or financial office or tax professional for guidance.
(Hired before July 1, 1993) Lump-sum termination payments for vacation, sick leave and/or compensatory time (Hired on or after July 1, 1993) Lump-sum termination payments for compensatory time Pay deducted for health insurance, even if pre-tax Cash in lieu of health insurance “Back” pay Bonus payment (e.g. incentive pay, longevity pay, Christmas bonus, performance bonus, etc. before termination)
Value of health insurance paid by the employer Any amount not counted in final average salary at retirement Taxable amount of life insurance premium for coverage over $50,000 Reimbursement for actual expenses Early retirement incentive paid before retirement Membership date before July 1, 1996: Pay over $415,000 for 2019 Membership date on or after July 1, 1996: Pay over $280,000 for 2019 Severance pay*
*Severance: Payment by an employer to an employee beyond his wages on termination of employment.
BENEFITS OF ENROLLING IN YOUR KPERS 457 PLAN
1-800-232-0024kpers457.org
Saving through the optional KPERS 457 (deferred compensation) Plan is a simple way to help supplement your KPERS and Social Security benefits. It can help you bridge the gap between your financial goals and your destination in retirement.
It’s important to plan for your future — but you don’t have to do it alone. Take advantage of all the help available to you. After all, even superheroes have a sidekick. So let KPERS 457 be yours!
Potentially lower costsThere are more than 25,000 participating employees, so costs might be less here than with other investing opportunities. In other words, buying items in bulk usually means a better deal — that’s what your KPERS 457 Plan gives you.
Pretax contributionsYou won’t pay taxes on your contributions or on any earnings until you take a distribution, which is usually in retirement.
Roth after-tax contributionsAfter-tax means you pay taxes now. So when it’s time to retire, you can withdraw your contribution and any of your earnings on a tax-free basis if you’ve owned your account for five years and you’re age 59½ or older. The Roth may make the most sense if you think you’ll be in a higher tax bracket when you retire.
Local employeesYou may have a Roth option, giving you the flexibility to designate all or part of your deferrals as after-tax contributions. Check with your employer to see if the Roth option is available.
State employeesYou have the flexibility to designate all or part of your deferrals as Roth after-tax contributions.
Calculating your future Take advantage of several innovative resources, tools and calculators on kpers457.org that can help you see how much you may need in retirement and how to get there.1
You have retirement needs, and your KPERS 457 Plan has solutionsEN
ROLL
Investment options Your KPERS 457 offers professionally screened investment options, from a stable value fund to various mutual funds to target-date funds. If you’re seeking an even wider array of investments, you may consider adding the optional self-directed brokerage account, which is intended only for knowledgeable investors who understand the risks and costs of those non-screened investments.
Automatic deductionsYour contributions automatically are deducted from your paycheck, making it easier to plan, save and budget.
Online AdviceIf you would like help managing your account, KPERS 457 offers Online Advice, provided by Advised Assets Group, LLC, a registered investment adviser. This service is designed to help you choose specific investments based on your personal goals and financial situation — at no additional cost to you. There is no guarantee provided by any party that participation in any of the advisory services will result in a profit.
No early withdrawal penaltyDistributions taken before age 59½ are not subject to the 10% early withdrawal federal tax penalty, whether contributions were made pretax or Roth-after tax, except for distributions attributable to funds rolled into the KPERS 457 Plan from another type of retirement plan or IRA. Roth distributions must also satisfy the five-year ownership requirement for tax-free withdrawals.
A chance for an early start The sooner you start saving and investing, the better. With the power of compounding, waiting even one year can make a big difference in the amount you might have in your account when you retire.
A chance to catch upIf you’re at least age 50 or three years from normal retirement age, you may be able to make extra contributions.
TrustKPERS oversees KPERS 457 and has your best interest in mind. As part of our fiduciary commitment, KPERS is here to serve you and to help you protect your long-term financial interest.
KPERS is legally required to run the Plan in your best interest. Because of its fiduciary responsibility, the group that oversees KPERS 457 is always looking for ways to make this Plan the best it can be, with the most appropriate and reasonably priced funds out there.
Real people, real helpLocal Retirement Plan Counselors are ready to help you. Our counselors care about your future and have special training to help you. We also have retirement specialists who specialize in helping retirees and those about to retire. All of our counselors and retirement specialists are salaried professionals whose only goals in working with you are to get you ready for retirement and help you after you get there!
1 This material has been prepared for informational and educational purposes only and is not intended to provide investment, legal or tax advice.
Securities offered or distributed through GWFS Equities, Inc., Member FINRA/SIPC and a subsidiary of Great-West Life & Annuity Insurance Company.
Great-West Financial®, Empower Retirement and Great-West InvestmentsTM are the marketing names of Great-West Life & Annuity Insurance Company, Corporate Headquarters: Greenwood Village, CO; Great-West Life & Annuity Insurance Company of New York, Home Office: New York, NY, and their subsidiaries and affiliates, including registered investment advisers Advised Assets Group, LLC and Great-West Capital Management, LLC. TD Ameritrade is a trademark jointly owned by TD Ameritrade IP Company, Inc. and The Toronto-Dominion Bank. All rights reserved. Used with permission. Additional information can be obtained by calling TD Ameritrade at (866) 766-4015. TD Ameritrade and GWFS Equities, Inc. are separate and unaffiliated. ©2019 Great-West Life & Annuity Insurance Company. All rights reserved. 130000-01-FLY-8800-1902(23247) RO737665-0219
ENROLLtoday!
Go to kpers457.orgClick on “REGISTER” button
Click on “I have a plan enrollment code”
Enter Group ID:
Enter Plan Enrollment Code:
Plan Enrollment Code Expiration Date:
VERS
ION
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35 P
M M
ST
KPERS
Leaving Employment and Your Retirement System Benefts
KPERS
Important Points to Consider Now
• You have 60 days to submit your life insurance form.
• If you’re vested, you’re guaranteed a retirement beneft.
• If you’re not vested, you need to withdraw within fve years.
• You can withdraw after 31 days.
• If you withdraw, a direct rollover is the best way to avoid federal taxes and penalties.
• We don’t have your contact information. Please complete and return the address form on page 2. You can also update your address in your online account or email [email protected].
• If you’re over age 70, you may have minimum distribution requirements.
7/17
If you’re leaving employment, you may have questions about what will happen to your benefits. If you don’t withdraw your contributions, you will become an inactive member. You’ll still have access to your online account at kpers.org. And we’ll continue to provide you with annual statements.
Life Insurance Generally, your basic life insurance and any optional coverage ends when you leave employment or move to a position not covered by KPERS.* However, you can continue some or all of your current coverage on your own. You have 60 days after you end employment to submit your form.
You have two options.
1. Individual whole life insurance 2. Portable term life insurance
Conversion and Portability Election forms explain the benefits and costs for each option. You can get these forms from your employer or download them at kpers.org. *Note: KP&F members do not have basic life insurance coverage. KPERS members moving to a Board of Regents position keep their life insurance coverage.
Guaranteeing Your Beneft When you are “vested,” it means you have earned enough service to guarantee a retirement benefit, even if you leave covered employment.
� KPERS members vest their benefit with five years of service. � KP&F members vest their benefit with 15 years (Tier II members)
or 20 years (Tier I members).
Your vested status is an important consideration when deciding whether to withdraw your contributions.
If You Are Vested You are guaranteed a monthly retirement benefit for the rest of your life if you leave your contributions in your account. Often, your vested benefit is more valuable than the amount of your actual contributions. You can apply for retirement benefits when you become eligible. Your account will continue to earn interest in the meantime, and you can withdraw at any time if you change your mind.
If You Are Not Vested You are not guaranteed a retirement benefit. You need to withdraw your balance within five years of the date you end employment. Your account earns interest for five years (two years for KPERS 3 members). After five years, you forfeit your service. KPERS 1 members who reach age 65 within the five-year period may apply for retirement benefits. If you don’t withdraw and you return to KPERS employment within five years, you’ll keep your past public service. But you’ll return as a KPERS 3 member.
Keep Your Address Up-to-Date While you are working, we send important information to you through your employer. When you leave employment, we need to send information directly to you. Please complete the address form below. You can also update your address in your online account or email [email protected].
Keep Your Benefciary Current It’s important to keep your beneficiary designation up-to-date, even though you’re inactive. Your beneficiary will receive your accumulated contributions and interest, or your spouse can receive a monthly benefit if you meet the criteria. You can update your beneficiaries anytime in your online account.
Withdrawing Your Contributions You can apply to withdraw your contributions anytime 31 days after you end employment. If you withdraw, you will give up all Retirement System rights, benefits and service.
You can receive your contributions as a direct payment to you or roll over the amount into an eligible retirement plan. The decision to withdraw could affect your financial future, especially if you have many years of public service and accumulated contributions. Seek professional tax advice before withdrawing.
Sometimes You Can’t Withdraw Under certain situations, you can’t withdraw.
� Leave of absence � Military service � Move to a position not covered by KPERS with
same employer
If any of these situations apply to you, your employer can best explain your options.
KPERS Address Notifcation Form
The Withdrawal Process 1. Download an Application for Withdrawal of
Contributions form (KPERS-13) at kpers.org or get one from your employer.
2. Once we receive your completed application, please allow four to six weeks for payment.
3. We will send you a 1099-R tax form the following January for your income tax return.
Options for Withdrawing Option 1 Roll your contributions over into an eligible retirement plan. This allows you to defer paying taxes until later.
Plans That Can Accept Rollovers
• 457(b) deferred comp plan • 403(b) tax-sheltered annuity • 401(k) plan • Traditional IRA
Option 2 Have your contributions paid directly to you. You will owe federal taxes and possibly a 10% federal penalty.
Reasons to Roll Over � Avoid paying taxes right away so your money can
grow tax-deferred. � Avoid paying costly penalties for early distribution. � Resist the temptation to use the money for something
other than your retirement savings.
Contact Us – toll-free: 1-888-275-5737 • phone: 785-296-6166 • fax: 785-296-6638 • email: [email protected] website: kpers.org • mail: 611 S. Kansas Ave., Ste 100, Topeka, KS 66603
Important – Please return this form to the Retirement System when you leave employment and let us know anytime your address changes. You can also update your information with your online account at kpers.org.
1. Name (First, MI, Last): ____________________________ 2. Social Security Number: _______-_____-_______
3. Telephone Number: (____) _____________________________________________________________________
4. New Mailing Address: _________________________________________________________________________
City, State, Zip:_______________________________________________________________________________
5. Old Mailing Address: __________________________________________________________________________
City, State, Zip:_______________________________________________________________________________
After an employee has decided to retire, use this quick reference checklist to help you get through the final steps without missing a beat. For more retirement details, visit the employer page on the KPERS website and the retire-ment sections (see green box) of the employer manual.
� Have the employee get a retirement benefit estimate• Direct employee to calculator on his or her online KPERS account
� Enter employee’s end date on the EWP as soon as you know itHow to enter an end date• End date must be earlier than retirement date
� Give or point employee to the Application for Retirement Benefits, Related Forms and Information (KPERS-15 Booklet)• Booklet has application, instructions, tax info, as well as forms for withholding, direct-deposit and
designation of beneficiary• Employee should submit application at least 30 days (encourage 60 to 90 days) before retirement date• KPERS will process application and may send you a request to certify final pay
� Give life insurance conversion and portability forms to employeeThe Standard Conversion Packet The Standard Life Portability Insurance Application• Kansas law requires that you give employees notice of life insurance conversion rights at least 15 days
before end of 60-day conversion period. Employers must certify to this on the retirement application.
� Go over working-after-retirement rulesWebpage for employeesWebpage for employers• 60-day waiting period• No prearrangements• Earnings limit and exemptions
� If employee is in a service purchase, have him or her contact KPERS as soon as possible• If doing lump-sum, purchase has to be complete before last day on payroll• If doing payroll deduction, employee only gets credit for complete quarters that were purchased
� Complete retirement certification on the EWPHow to do a certification
Employer for Retirement
Helpful Employer ResourcesRetirement sections in Employer ManualRetirement – KPERS 1Retirement – KPERS 2Retirement – KPERS 3Retirement – KP&F (manual)
3/17
Checklist
Enroll & Contribute
Enroll & Don’t Contribute
Position Types Covered Positions1 Non-Covered Positions2
Earnings Limit None None
Employer Contributions
First $25,000: Statutory RateOver $25,000: 30%3 No Contributions
Waiting Period4 Retire before age 62: 180 DaysRetire age 62 or after: 60 days
1 Not seasonal or temporary and requires at least 1,000 hours (630 for schools) of work per year2 Seasonal or temporary and requires less than 1,000 hours (630 for schools) of work per year3 Rate change to 30% starts with the first pay period after employee reaches $25,0004 Arrangements to return to KPERS employer not allowed anytime before KPERS retirement or during
waiting period
Don’t Enroll (still must follow no-prearrangement and waiting-period rules)• Election poll workers• Substitute teachers without contracts• Legislative staff• Positions covered by KBOR Mandatory Retirement Plan
KP&F retirees returning to work in a KPERS position become active KPERS members. Enroll them as a new member in KPERS (plan 1). They are under the rules for no pre-arrangement and have a 30-day waiting period.
WORKINGFor All KPERS EmployersEffective January 1, 2018
What’s the same: 9 No prearrangements to return to work
9 Penalties for prearrangements
9 Employees do not make contributions
9 60-day waiting period if retire on or after age 62
What’s different: 9 No earnings limits
9 No earnings-limit exemptions (grandfather, hardship, etc.)
9 180-day waiting period for retirees under age 62
9 Employer pays statutory rate on first $25,000 earnings and 30% thereafter
9 No employer contributions on non-covered employees
Questions?• Email: [email protected]• Toll Free: 1-844-468-8929• In Topeka: 785-268-6886
kpers.org/employers
5/19
after retirement
NO
Is retiree returning to position similar to one held before retirement?
Are position’s activities normally performed exclusively by employees?
NO
Enroll or Don’t Enroll (3rd-party and independent contractors)
If 3rd-party contractor, If independent contractor,Will 3rd-party contractor’s services
be used for a limited time?Does position meet IRS criteria for an independent contractor?
NOENROLL
NOYESDON’T ENROLL
DON’T ENROLL
ENROLLYES
ENROLL
YES
YES
Summer Pay for Retiring School Employees
CHEAT SHEET
GO TO: kpers.org/employers INFOLINE: 1-888-275-5737 EMAIL: [email protected] SUMMER PAY
3/19
Licensed positions on 12-month contracts
Contract End Date
Retirement Date
End Date Report Don’t Report Board of Ed
Licensed Positions
July 31
June 1 May 31 Pay thru May 31June, July or add-on pay
• Educator (Teacher, etc)
• Audiologist
• Speech pathologist
• Occupational therapists
• Physical therapists
• Social worker
• Registered nurse
• Dietitian
• Licensed professional counselor
• Psychologist
• Orientation and mobility instructor
July 1 June 30 Pay thru June 30 July or add-on pay
Aug 1 July 31All pay, including add-on*
n/a
Aug 31
June 1 May 31 Pay thru May 31June, July, Aug or add-on pay
July 1 June 30 Pay thru June 30July, Aug or add-on pay
Aug 1 July 31 Pay thru July 31 Aug or add-on pay
Sep 1 Aug 31All pay, including add-on*
n/a
Classified staff (cooks, secretaries, paras, bus drivers, custodians and other hourly employees)
If They... End Date Report
Work 9 or 10 months andreceive pay over 12 months
Last day of month before retirement date
All pay, including summer checks & add-on pay*
Work 9 or 10 months andreceive pay over 9 or 10 months
Actual last day worked All pay, including add-on pay*
Work and receive pay over 12 months Actual last day workedAll pay through retirement date, including add-on pay*
* If hire date allows: Before July 1, 1993, add-on pay; On or after July 1, 1993, no add-on pay
Principals, administrators and superintendents
Contract End Date
Retirement Date
End Date Report Don’t Report
June 30June 1 May 31 Pay thru May 31 June or add-on pay
July 1 June 30 All pay, including add-on* n/a
July 31
June 1 May 31 Pay thru May 31July, July or add-on pay
July 1 June 30 Pay thru June 30 July or add-on pay
Aug 1 July 31 All pay, including add-on* n/a
Enrollment for School PositionsPosition Description Enroll?
Daily-Call Substitute
• Can decide yes or no to work• May work 630 hours or more per year but not required• May be asked to substitute teach at different schools
No
Long-TermSub Teacher
• Hired to sub every day in same school district• If hiring a KPERS retiree, working-after-retirement rules apply Yes
TemporaryTeacher
• Hired for a period of time until regular teacher returns• Temporary teacher does not meet membership requirements• If regular teacher does not return, temporary teacher may be assigned as Replacement
Teacher (see below)• If hiring a KPERS retiree, working-after-retirement rules apply
No
ReplacementTeacher
• Can be hired and assigned to position if regular teacher can’t complete school year• Becomes KPERS member when permanently assigned to position• If hiring a KPERS retiree, working-after-retirement rules apply
Yes
Concurrent Employment
• Member that works for two or more school employers• Positions don’t stand alone as a KPERS-covered position• Positions are not seasonal or termporary• Combined 630 hours/school year or 3.5 hours/day for at least 180 days• If hiring a KPERS retiree, working-after-retirement rules apply
Yes
7/19 The Employer Manual is your comprehensive resource for all things KPERS.Go to: kpers.org/employers/manual
PPR Certification ChecklistNon-School
☐ Verify the last day on payroll isthe last day member earned compensation.
☐ Use the comment box anytime there is a discrepancy in pay. (bonuses, reduced hours, mileage reimbursement, cell phone reimbursement, etc.)
☐ Report add-on pay only for members hired before July 1, 1993, or in “year of service.” Report sick leave payout, vacation leave payout and overtime payout separately.
School
☐ Verify the last day on payroll is the last day member earned compensation.
• Licensed employees will be the last day of the month.• Classified employees will be the last day earning compensation.
☐ Answer all position-at-retirement and school questions.
☐ Verify contract end date is correct.
• Licensed employees will be the last day of contract.• Leave blank for classified employees or use last day of earned
compensation.
☐ Use comment box anytime there is a discrepancy in pay (bonuses, reduced hours, mileage reimbursement, cell phone reimbursement, etc.).
☐ Report add-on pay only for members hired before July 1, 1993, or in “year of service.” Report sick leave payout, vacation leave payout and overtime payout separately.
