2001 Minnesota Statutes

     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  Repealed, 1974 c 289 s 59 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 Repealed, 2000 c 461 art 3 s 47 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 initially provide the member data specified 
 in paragraph (b) 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 under this subdivision must be 
 reported to the association 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; 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 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 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.    Liability for moneys.  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; 2000 c 461 art 3 s 39-42; 1Sp2001 
 c 10 art 3 s 18