1.1                          A bill for an act
  1.2             relating to retirement; changing provisions relating 
  1.3             to employer payments on behalf of part-time teachers; 
  1.4             amending Minnesota Statutes 1994, sections 354.66, 
  1.5             subdivision 4; and 354A.094, subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 354.66, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [RETIREMENT CONTRIBUTIONS.] Notwithstanding any 
  1.10  provision to the contrary in this chapter relating to the salary 
  1.11  figure to be used for the determination of contributions or the 
  1.12  accrual of service credit, a teacher assigned to a part-time 
  1.13  position under this section shall continue to make employee 
  1.14  contributions to and to accrue allowable service credit in the 
  1.15  retirement fund during the period of part-time employment on the 
  1.16  same basis and in the same amounts as would have been paid and 
  1.17  accrued if the teacher had been employed on a full-time basis 
  1.18  provided that, prior to June 30 each year, or within 30 days 
  1.19  after notification by the association of the amount due, 
  1.20  whichever is later, the member and the employing board make that 
  1.21  portion of the required employer contribution to the retirement 
  1.22  fund, in any proportion which they may agree upon, that is based 
  1.23  on the difference between the amount of compensation that would 
  1.24  have been paid if the teacher had been employed on a full-time 
  1.25  basis and the amount of compensation actually received by the 
  2.1   teacher for the services rendered in the part-time assignment.  
  2.2   The employing unit shall make that portion of the required 
  2.3   employer contributions to the retirement fund on behalf of the 
  2.4   teacher that is based on the amount of compensation actually 
  2.5   received by the teacher for the services rendered in the 
  2.6   part-time assignment in the manner described in section 354.43, 
  2.7   subdivision 3.  If the teacher has 20 years or more of allowable 
  2.8   service in the fund or 20 years or more of full-time teaching 
  2.9   service, the employer shall make the full employer contribution 
  2.10  to the fund based on the compensation that would have been paid 
  2.11  if the teacher had been employed on a full-time basis.  The 
  2.12  employee and employer contributions shall be based upon the 
  2.13  rates of contribution prescribed by section 354.42.  Full 
  2.14  accrual of allowable service credit and employee contributions 
  2.15  for part-time teaching service pursuant to this section and 
  2.16  section 354A.094 shall not continue for a period longer than ten 
  2.17  years.  
  2.18     Sec. 2.  Minnesota Statutes 1994, section 354A.094, 
  2.19  subdivision 4, is amended to read: 
  2.20     Subd. 4.  [RETIREMENT CONTRIBUTIONS.] Notwithstanding any 
  2.21  provision to the contrary in this chapter or the articles of 
  2.22  incorporation or bylaws of an association relating to the salary 
  2.23  figure to be used for the determination of contributions or the 
  2.24  accrual of service credit, a teacher assigned to a part-time 
  2.25  position under this section shall continue to make employee 
  2.26  contributions to and to accrue allowable service credit in the 
  2.27  applicable association during the period of part-time employment 
  2.28  on the same basis and in the same amounts as would have been 
  2.29  paid and accrued if the teacher had been employed on a full-time 
  2.30  basis provided that, prior to June 30 each year the member and 
  2.31  the employing board make that portion of the required employer 
  2.32  contribution to the applicable association in any proportion 
  2.33  which they may agree upon, that is based on the difference 
  2.34  between the amount of compensation that would have been paid if 
  2.35  the teacher had been employed on a full-time basis and the 
  2.36  amount of compensation actually received by the teacher for 
  3.1   services rendered in the part-time assignment.  The employer 
  3.2   contributions to the applicable association on behalf of the 
  3.3   teacher shall be based on the amount of compensation actually 
  3.4   received by the teacher for the services rendered in the 
  3.5   part-time assignment in the manner described in section 354.43, 
  3.6   subdivision 3.  If the teacher has 20 years or more of allowable 
  3.7   service in the association or 20 years or more of full-time 
  3.8   teaching service, the employer shall make the full employer 
  3.9   contribution to the fund, based on the compensation that would 
  3.10  have been paid if the teacher had been employed on a full-time 
  3.11  basis.  The employee and employer contributions shall be based 
  3.12  upon the rates of contribution prescribed by section 354A.12.  
  3.13  Full membership, accrual of allowable service credit and 
  3.14  employee contributions for part-time teaching service by a 
  3.15  teacher pursuant to this section and section 354.66 shall not 
  3.16  continue for a period longer than ten years.  
  3.17     Sec. 3.  [EFFECTIVE DATE.] 
  3.18     Sections 1 and 2 are effective July 1, 1995, and apply to 
  3.19  teaching service after that date.