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Chapter 354

Section 354.52


Recent History

354.52 REPORTS.
    Subdivision 1.[Repealed, 1974 c 289 s 59]
    Subd. 2.[Repealed, 2000 c 461 art 3 s 47]
    Subd. 2a. Annual postretirement income reports. On or before each February 15, a
representative authorized by an employing unit must report to the executive director the amount
of income earned during the previous calendar year by each retiree for teaching service performed
after retirement. This annual report must be based on reemployment income as defined in section
354.44, subdivision 5, and it must be made on a form provided by the executive director. Signing
the report has the force and effect of an oath as to the correctness of the amount of postretirement
reemployment income earned.
    Subd. 3. Deduction requirements. Every pay period, each employer shall deduct and
withhold from the salary of every teacher who is a member of the fund the amount required under
section 354.42. At the time of each deduction, the employer shall also furnish to each teacher a
statement showing the amount of the deduction.
    Subd. 4. Reporting and remittance requirements. An employer shall remit all amounts
due to the association and furnish a statement indicating the amount due and transmitted with
any other information required by the executive director. If an amount due is not received by the
association within 14 calendar days of the payroll warrant, the amount accrues interest at an
annual rate of 8.5 percent compounded annually from the due date until the amount is received by
the association. All amounts due and other employer obligations not remitted within 60 days of
notification by the association must be certified to the commissioner of finance who shall deduct
the amount from any state aid or appropriation amount applicable to the employing unit.
    Subd. 4a. Member data reporting requirements. (a) An employing unit must provide the
member data specified in paragraph (b) in a format prescribed by the executive director. Data
changes and the dates of those changes under this subdivision must be reported to the association
in a format prescribed by the executive director on an ongoing basis within 14 calendar days after
the date of the end of the payroll cycle in which they occur. These data changes must be reported
with the payroll cycle data under subdivision 4b.
(b) Data on the member includes:
(1) legal name, address, date of birth, association member number, employer-assigned
employee number, and Social Security number;
(2) association status, including, but not limited to, basic, coordinated, exempt annuitant,
exempt technical college teacher, and exempt independent contractor or consultant;
(3) employment status, including, but not limited to, full time, part time, intermittent,
substitute, or part-time mobility;
(4) employment position, including, but not limited to, teacher, superintendent, principal,
administrator, or other;
(5) employment activity, including, but not limited to, hire, termination, resumption of
employment, disability, or death;
(6) leaves of absence;
(7) county district number assigned by the association for the employing unit;
(8) data center identification number, if applicable;
(9) gender;
(10) position code; and
(11) other information as may be required by the executive director.
    Subd. 4b. Payroll cycle reporting requirements. An employing unit shall provide the
following data to the association for payroll warrants on an ongoing basis within 14 calendar days
after the date of the payroll warrant in a format prescribed by the executive director:
(1) association member number;
(2) employer-assigned employee number;
(3) Social Security number;
(4) amount of each salary deduction;
(5) amount of salary as defined in section 354.05, subdivision 35, from which each deduction
was made;
(6) reason for payment;
(7) service credit;
(8) the beginning and ending dates of the payroll period covered and the date of actual
(9) fiscal year of salary earnings;
(10) total remittance amount including employee, employer, and additional employer
contributions; and
(11) other information as may be required by the executive director.
    Subd. 4c. MNSCU service credit reporting. For all part-time service rendered on or after
July 1, 2004, the service credit reporting requirement in subdivision 4b for all part-time employees
of the Minnesota State Colleges and Universities system must be met by the Minnesota State
Colleges and Universities system reporting to the association on or before July 31 of each year the
final calculation of each part-time member's service credit for the immediately preceding fiscal
year based on the employee's assignments for the fiscal year.
    Subd. 5. Liability for moneys. The commissioner of finance, the several county treasurers,
and the treasurers of the various school districts and institutions to which the provisions of this
chapter apply shall be officially liable for the receipt, handling, and disbursement of all moneys
coming into their hands belonging to the fund and the sureties on the official bonds of each of
these treasurers and the commissioner of finance shall be liable for such moneys the same as for
all other moneys belonging to the school funds of this state.
    Subd. 6. Noncompliance consequences. An employing unit that does not comply with the
reporting requirements under subdivision 2a, 4a, or 4b must pay a fine of $5 per calendar day
until the association receives the required data.
History: Ex1957 c 16 s 16; 1963 c 584 s 1; 1965 c 447 s 1,2; 1969 c 485 s 27; 1974 c 289 s
43-45; 1981 c 160 s 12; 1981 c 224 s 119-121; 1983 c 148 s 4; 1986 c 444; 1990 c 570 art 12 s
40; 1991 c 340 s 28,29; 1992 c 598 art 3 s 6; 1994 c 528 art 3 s 25-30; 1995 c 141 art 3 s 11;
2000 c 461 art 3 s 39-42; 1Sp2001 c 10 art 3 s 18; 2003 c 112 art 2 s 42; 2004 c 267 art 6 s 2-4