1999 Minnesota Statutes

     354.52 Reports. 

    Subdivision 1.  Repealed, 1974 c 289 s 59 

    Subd. 2.    Annual summary reports.  On or before August 
 1 each year, a representative authorized by an employing unit 
 must report to the executive director giving an itemized summary 
 of the total amount withheld from the salaries of teachers for 
 deductions and all other information required by the executive 
 director.  

    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.    Duty of finance officials.  It is the duty 
 of each person, officer, school board, or managing body required 
 by law to draw the warrants or orders for payment of salaries to 
 teachers to deduct and withhold from all salary paid each pay 
 period to every teacher who is a member of the fund the amount 
 which the teacher is required to pay into the fund and, at the 
 time of each deduction, to furnish to each teacher a statement 
 showing the amount.  

    Subd. 4.    Reporting and remittance requirements.  At 
 least once each month, a representative authorized by an 
 employing unit shall transmit all amounts due to the association 
 and furnish a signed statement indicating the amount due and 
 transmitted with other information required by the executive 
 director.  Signing the statement has the force and effect of an 
 oath as to the correctness of the amount due and transmitted.  
 An amount due and not transmitted accrues interest at an annual 
 rate of 8.5 percent compounded annually commencing 15 days after 
 the date first due until the amount is transmitted and must be 
 paid by the employing unit.  These payments and other employing 
 unit 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 shall initially provide the following member data 
 or any of that data not previously provided to the association 
 for payroll warrants dated after June 30, 1995, in a format 
 prescribed by the executive director.  Data changes and the 
 dates of those changes must be reported to the association on an 
 ongoing basis for the payroll cycle in which they occur with the 
 data under subdivision 4b.  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; and 

    (9) 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 dated after June 30, 1995, for 
 each payroll cycle 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 payment; 

    (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. 5.  The state treasurer, 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 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 
 this section shall pay a fine of $5 per calendar day until the 
 association receives the required data. 

    HIST: 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