001 — Employees who are under age 23 and full-time students enrolled in and regularly attending classes at an accredited school, college, or university.

002 — Retirees of the Teachers Retirement Association (TRA) who have resumed teaching service and are subject to the annual earnings limit set by TRA.

003 — Employees who are receiving a monthly retirement or disability benefit from PERA.  Note: Employers must provide the full 9-digit Social Security Number for employees excluded under this code.

004 — Foreign citizens are excluded for the first 3 years of employment by a governmental subdivision, except: (a) Employees of Hennepin County or Hennepin Healthcare System, Inc. (b) Employees legally authorized to work in the United States for three years or more (c) Employees otherwise required to participate under federal law. Currently, those under H-1B, H-1B1, and E-3 visa status holders are required to be in the plan if they meet all other eligibility criteria.

005 — Persons who are members of a religious order and are excluded from coverage under the federal old age, survivors, disability and health insurance program for the performance of service as specified in United States Code, title 42, section 410 (a)(8)(A), as amended. These are normally members of a religious order that has not elected Social Security coverage.

006 — Resident physicians, medical interns, pharmacist residents and pharmacist interns serving in a degree or residency program in a public hospital.

007 — Students serving up to five years in an internship or residency program sponsored by an accredited educational institution or the employing unit.

008 — Patient and inmate personnel who perform services for a governmental subdivision.

010 — Employees who are paid by a federal or state grant that specifically prohibits its use for pension coverage.

011 — Persons who are provided supported employment or work-study positions by a governmental employer and who participate in an employment or industries program maintained for the benefit of these persons where the employer limits the position’s duration to five years or less.  This includes persons participating in a federal or state subsidized on-the-job training, work experience, senior citizen, youth, or unemployment relief program where the training or work experience is not provided as a part of, or for, future permanent public employment.

012 — Trade workers who have other union pension coverage and who are specifically excluded by law.

101 — Persons hired to a sole temporary position defined as employment for a pre-determined period of six consecutive months or  less and whose employment has not exceeded six months.  These cannot be employees who are hired for permanent positions but who may be serving a probationary period before they are considered permanent employees.

102 — Emergency employees who are employed because of work caused by fire, flood, storm, or other similar disaster.

103 — Persons holding a part-time adult supplementary technical institute license who teach part-time in a technical institute.

104 — Paid on-call/volunteer ambulance personnel (basic or advanced life support and emergency medical staff) who are not members of the PERA Defined Contribution Plan.

105 — Election officers (judges).

106 — Persons hired to fill a sole seasonal position, which is limited in duration by the employer to 6 months or less.

108 — Volunteer firefighter personnel who receive credit in a relief association.

301 — Employees who earn less than $425 in a month for use for work after 7/1/2023.

302 — Nine-month school year employees whose annual earnings do not exceed $3,800. ONLY valid for School Fiscal Year 2023 reports filed in fiscal year 2024. Not a valid code for Fiscal Year 2024 and beyond.