Employers
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Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5
Chapter 6 Chapter 7 Chapter 8 Chapter 9 Glossary
Employer Manual
The PERA Employer Manual is designed to be a comprehensive guide for employers to use when working with issues related to PERA.
Through the links below, you can access individual chapters of the manual.
To view the manual chapters you must have Adobe® Acrobat® Reader. Click the link to download Adobe Reader.
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Chapter 1
Chapter 1- About PERA
Provides basic information about PERA’s retirement plans, administration, and services.
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Chapter 2
Statewide Volunteer Firefighter Plan
Designed as a comprehensive guide for the process decision makers are to follow if they are considering the statewide plan for their firefighters.
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Chapter 3
Chapter 3- Defined Benefits Plan
Discusses membership eligibility for the General Employees Plan, the Police and Fire Plan, and the Correctional Plan; plus covers exclusion reports and contribution rates, both current and historic.
Public Employee Defined
Mandatory Coverage
Optional Coverage
Employees Excluded
Closer Look at Some Common Exclusions
» Monthly Salary Threshold
» Temporary Positions
» Seasonal Positions
» Independent Contractors
» Hiring a PERA Retiree
» When a Disabilitant Returns to Work
Employees Holding Multiple Positions
Hiring Former Employees
Determining Plan Coverage
Job Promotions or Transfers Can Change Plan Coverage
Plan Coverage for Employees with Multiple Positions
Annual Exclusion Reports
History of DBP Membership Rules
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Chapter 4
Chapter 4- Defined Contribution Plan
Describes the membership provisions of the DCP, such as contribution rates, required forms, updating member data, investment choices and refund options; as well as guidance on Social Security and Medicare coverage.
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Chapter 5
Chapter 5- Eligible Earnings
Explains how to determine which earnings an employee receives are eligible to use to determine PERA eligibility and from which to withhold PERA contributions.
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Chapter 6
Chapter 6- Maintain Member and Employment Records
Outlines the process for enrolling eligible employees, updating a member’s employment status, changing personal data and maintaining contact data for those who perform PERA reporting duties.
Reporting Methods
» Web Reporting (ERIS)
Member Enrollment
» Optional Member Enrollments
Member Employment Status Changes
Phased Retirement
Furloughs or Budgetary Leaves
Updating Member Information
Periodic Reports Sent to Employers
Maintain Employer Records
» Contacts
» Change in Entity Name or Status
» Outsourcing Operations
» Privatization
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Chapter 7
Chapter 7- Contribution Reporting
Highlights PERA contribution responsibilities, including current rates, remitting payments, salary deduction reports, earnings of working retirees, summer payouts for schools, adjustments, omitted deductions and deductions in error.
Tax-Sheltered Deductions
Contribution Rates
Compensation or Contribution Limits
Social Security and Medicare Coverage
Remitting Payments
Salary Deduction Reports
Special Situations
Wrongful Discharges
Earnings of Working Retirees
Summer Payouts for Schools
Adjustments
Omitted Deductions
Deductions in Error
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Chapter 8
Chapter 8- Member Benefits
This chapter of the manual will help you to learn about the role you play in helping your covered employees to secure PERA benefits upon their termination of public service, permanent disability, or death.
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Chapter 9
Chapter 9- Computer File Format
Contains the current file format specifications for processing electronic contribution and member employment information through PERA’s Collect and Manage Information (CAMI) system.
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Glossary
Glossary
A full glossary of terms and acronyms used by MN PERA, and their definitions.