Contribution Reporting

The Contribution Report is the employer’s responsibility. It details the employees for whom you report and remit contributions.

Employee and employer contributions must be remitted to SERS no later than five business days from the pay date, which is based on the employer’s pay schedule.

Penalties will be assessed for late reports.

Submitting Reports

Contribution Reports must be submitted through eSERS using either the:

• Manual Contribution Entry or
• Upload Contribution Files in the required format

Once the report has been uploaded and processed, the employer will receive a message on the Message Board in eSERS. It indicates if the report has been successfully processed and posted, or processed with errors and warnings.

The message will state either the:

“Uploaded file was successfully processed and posted”

or

“Uploaded file was successfully processed with either error or warnings”

If the file is processed with errors or warnings, the employer needs to correct the issues identified on the Contribution File Correction and Manual Contribution Entry application in eSERS.

Once all records are valid, the employer will be able to resubmit the file for posting.

For detailed instructions on correcting and resubmitting reports, refer to the eSERS Guide.

To submit a Contribution Report, employers need the:

• Contribution Cycle Code – created by the Payroll Schedule
• Social Security number and name for your employee(s)
• Period Begin Date – beginning date of earnings
• Period End Date – ending date of earnings
• Earnings Code – identifies the type of contributions that are being reported
• Covered Compensation – the employee’s gross covered compensation for SERS purposes
• Contributions – the amount of employee contributions being remitted to SERS
• Days – the number of days the employee is being paid for the period
• Hours – the number of hours the employee is being paid for the period

If contributions are post-tax, the amount must be entered in the Employee Post-Tax Contribution field.

If contributions are covered by an authorized and accepted employer Pick-up Plan as pre-taxed, the amount is placed in the Employee Pre-Tax Contribution field.

Employers should verify with contract companies if contributions are pre-tax or post-tax.

A day is defined as any part of a day for which an employee is paid, for work or paid time off. This includes:

• Holidays
• Vacation
• Sick or personal leave
• Calamity days
• Paid work on a weekend

When reporting:

• Report only days which have been paid in the pay cycle that is being reported
• Report days worked in one pay cycle but paid in the following pay cycle on the next Contribution Report
• The days worked cannot exceed the number of days in the payroll schedule
• Report only hours that have been paid in the pay cycle that is being reported
• Report hours worked one pay cycle but paid in the following pay cycle on the next Contribution Report

Exception: Coaches and Supplemental Employees

If using the same pay date in eSERS, there is a Supplemental Earnings Code for coaches or supplemental employees that allows their contributions to be reported on a regular payroll report with extra days and hours.