retirement in peoplesoft - san diego county rop...sdcoe retirement reporting ‐03/10/2017 1...

SDCOE Retirement Reporting ‐ 03/10/2017 1

Retirement in PeopleSoft

March 10, 2017 Retirement Reporting – District Financial Services

San Diego County Office of Education

Agenda

• SDCOE Retirement Reporting Unit and District Introductions

• CalPERS Membership• CalPERS Rate Plans• my|CalPERS• CalPERS Reporting Forms• CalPERS in PeopleSoft – Enrollments• CalPERS in PeopleSoft – Enrollments for

Retirees• CalPERS in PeopleSoft – Misc FAQ• CalPERS Reporting

• CalSTRS Membership• CalSTRS Rate Plans• Secure Employer Website (SEW)• CalSTRS Reporting Forms• CalSTRS in PeopleSoft – Enrollments• CalSTRS in PeopleSoft – Enrollments for

Retirees• CalSTRS in PeopleSoft – Misc FAQS• CalSTRS Reporting

• Retirement Adjustments in PeopleSoft

• Social Security• Medicare• Non‐Resident Aliens• Off Cycle 1 & 2• Salary Overpayments• Retirement Incentives• Retros• Alternative Retirement Systems –

Enrollments and Adjustments• PeopleSoft Reports and Queries• Resources• Future Items• Questions

2


CalPERS MembershipCalPERS is the nation’s largest public pension fund for individuals who serve, or have served, the State of California through a career in public service.

BASIS FOR MEMBERSHIP QUALIFICATION:

• Already a CalPERS member – Can check on my|CalPERS• FTE .5 or greater• Has completed 1,000 hours or 125 days in fiscal year if paid daily• 20 hours a week for 1 year or more• Right of Election – Used when an employee is a member of one retirement

system and qualifies for another system and has the option to remain in the first system. (ex: PERS member that qualifies for STRS). See link for form:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSRetirementSystemElectionES0372rev02_1

7.pdf

• PEPRA effective 01/01/2013:

https://www.calpers.ca.gov/page/about/laws‐regulations

For CalPERS member assistance from CalPERS San Diego Regional Office

Call 888‐225‐7377, fax: 619‐220‐7201 or visit:

https://www.calpers.ca.gov/page/active‐members

CalPERS Rate PlansRate Plans:

CLASSIC‐ Members on or before 12/31/2012 7% Mandatory Employee Contributions13.888% Employer Contributions as of 07/01/2016 (changes FY)

PEPRA‐ Members on or after 01/01/2013 6% Mandatory Employee Contributions13.888% Employer Contributions as of 07/01/2016 (changes FY)

*District 099 has different Employee and Employer Rates and Social Security Modification.

*PERS EPMC (District 061 only) is for CLASSIC Members only and set up in PeopleSoft by District.

Employer Rates for 2016‐2017 Employer Rates ‐ STRS, PERS, Social Security, and Medicare 02/27/2017 (PDF):

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/RATES1617b.pdf


my|CalPERS

CalPERS Public Agency & Schools Reference Guide:

https://www.calpers.ca.gov/docs/forms‐publications/pas‐ref‐guide.pdf

my|CalPERS website:

https://my.calpers.ca.gov/web/ebp/public/systemaccess/login/username.html

Districts can request a VIEW ONLY log in for CalPERS by emailing [email protected] . See link below for more information:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/InquiryAccesstomyCalPERS.pdf

CalPERS Reporting FormsCalPERS AESD‐2 Member Action Request: Please complete fillable PDF online and then print to report the following scenarios.

• New Appointments (New Hires/Enrollments/Retirees)• Profile Change (Change of Name and/or Address)• Unpaid Leave of Absence (needed if the employee ever decides to purchase service credit)• Permanent Separation: Effective date for Separation is the date after last day worked

o Death o Other/Terminationo Retirement– Include Unused Sick Leave Days (do not use hours)

Instructions for Separations: http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CalPERSAESD‐2forSeps.pdf

All Districts, Except 099: CalPERS AESD‐2 Member Action Request for "0269 San Diego County Schools" 10/2014:

This form completed for to all New Hires/Rehires (Including Retiree) and Truck Mailed or Faxed to Retirement for all Districts except District 099.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PERS_AESD2_0269_102014.pdf

District 099: CalPERS AESD‐2 Member Action Request for "0246 San Diego County Office of Education" 10/2014 (PDF)

This form completed for all New Hires/Rehires (Including Retiree) and Truck Mailed or Faxed to Retirement for District 099 only.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PERS_AESD2_0246_102014.pdf


CalPERS Reporting Forms

• CalPERS CASD‐801 Reciprocal Self‐Certification Form (6/16): Used to determine Prior CalPERS membership in a non‐school agency as well as CLASSIC OR PEPRA rate plan.

This form should be given to all New Hires/Rehires, completed by the employee and submitted to SDCOE only if PRIOR membership is indicated. Truck Mail or Fax to Retirement.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/self‐certification.pdf

• CalPERS AESD‐139 Notice of Exclusion from CalPERS Membership (3/08): District should give this form to their New Hire/Rehire that is excluded from CalPERS based on any reason(s) stated on this form (ex: part time, independent contractor, etc.). Once completed this form stays with the District in their employee’s personnel file.

http://www.sdcoe.net/business‐services/financial‐services/Documents/form/aesd‐139.doc

• CalPERS 2190 Address Change Authorization (For Retirees Use) May 2016: This is an employee form for Retirees that need to update their address. Once completed the Retiree will need to submit to CalPERS.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PERS2190.pdf

CalPERS Reporting Forms• SDCOE 308 Verification of Membership Status in a California Public Retirement System

(Rev. 11/16): District should give this form to their New Hire/Rehire to check is they have been employed in ANY CAPACITY by a school district or public agency in California prior to present employment.

This form should be given to all New Hires/Rehires, completed by the employee and Truck Mailed or Faxed to Retirement.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/VerifofMemberStatusinaCAPublicRetSysRev11_16.pdf

*All forms REQUIRE EMPLOYEE ID# and need to be Truck Mailed or Faxed to your PERS Contact (based on DIST#) as soon as they are signed; PRIOR to

employee being paid to ensure proper enrollment.

*Please use only one method to send in forms, either Truck Mail or Fax. Do not send in duplicate copies or originals for faxed forms or it will delay processing.


CalPERS Reporting Forms

Impact of late submission of forms:

• Retirement Adjustments to collect/refund from Employee and/or Employer.

• Corrected W‐2 for missed ARS (FBC 3121 Plan) contributions or incorrect FICA status.

• Incorrect Service Credit.

• Government Code 20283 – Failure to enroll an employee within 90 days will result in the employer being liable for the missed employee and employer contributions as well as a $500 administrative fee.

• Upset Employees.

CalPERS in PeopleSoft –EnrollmentsDistrict Responsibility – Job Data fields below must be completed before employee can be coded. Ensure that the position is set up correctly and consistent with the job assignment.

1.) Job Information: Empl Class; Classified Ind; Full/Part



2.) Payroll: FICA Status – Please follow guidelines available on Retirement Reporting website:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PeopleSoftHCMNewHiresFICAStatusfieldinJobDatarev01_17.pdf


3.) Compensation: Frequency – Make sure it matches the position, if it is incorrect or inconsistent the retirement coding can be incorrect as well.



4.) SDCOE Job Data: Greater than 20 Hours Sched? – Check mark the box if applicableEnter effective date for greater than 20 hours, use Hire Date if effective immediately. Ignore Assignment Code and CC Class Code (they are not in use).

CalPERS in PeopleSoft –EnrollmentsRetirement PERS Staff Responsibility

• Enrollment Query is run by Retirement weekly and more often before 1st calc. Staff will review and code employees in the fields below. Coding may not be completed for any Job Data updates made after 1st

payroll calc.

• EE Retirement Data – CalPERS ID, membership date, original hire date, comments if needed

• Benefit Program Participation – Elig Fld 2 or Elig Fld 4 for non‐members and retirees

• Retirement Plans

• FICA Status – Review status


CalPERS in PeopleSoft –Enrollments for Retirees

A Retired Employee can only come back to work in a temporary position after 180 calendar days and they can only work 960 hours in a fiscal year.

District Responsibility – Job Data fields below must be completed before employee can be coded. Retirees need to be coded as well.

1.) Job Information: Empl Class (Retiree); Classified Ind; Full/Part

2.) Payroll: FICA Status – Follow the guideline from Retirement – Retirees should be Medicare Only


3.) Compensation: Frequency – Make sure it matches the position

4.) SDCOE Job Data: N/A

Retirement PERS Staff Responsibility ‐

• Enrollment Query is run by Retirement weekly and more often before 1st calc. Staff will review and code employees in the fields below. Coding may not be completed for any entries done after 1st

payroll calc.• EE Retirement Data – CalPERS ID, membership date, original hire date, retirement date• Benefit Program Participation – Elig Fld 4 PERS‐RET• FICA Status – Medicare only

CalPERS in PeopleSoft –MiscFAQs

• Overtime – Is NOT considered subject wages for a PERS member that works in a full‐time, 1.0 FTE and works overtime hours. For hourly positions, PeopleSoft uses CHRS to collect PERS up to 1.0 FTE.

• MCOP vs Additional Pay – Any special compensation (stipends, longevity, etc.) that are added as an MCOP increase the employee’s hourly pay rate and will be used in overtime calculations. Any special compensation added as an additional pay will NOT increase an employee’s hourly pay rate automatically.

http://crc.sdcoe.net/announcements/peoplesoftnews/mcopvsadditionalpayjobaid

• All special compensation is reported to CalPERS separate from Base Pay; in effect since July 2011.

• Buy Backs – Employee contacts CalPERS directly to request a Buy Back for several reasons (Service Prior Membership/Military Time/Member that refunded and came back to work). CalPERS will contact District to obtain information. Once employee signs agreement, CalPERS will send information to PERS Retirement Unit to enter in HCM as a monthly general deduction with a goal amount.

• PERS Uniform Allowance – Earnings code PUA is set‐up in HCM and is pending testing. Classic members only.


CalPERS in PeopleSoft –MiscFAQs

• Earnings Codes – View CRC job aid. We are creating a new “CXPAY” document. All creditable earnings are subject and reported to CalSTRS.

http://crc.sdcoe.net/resources/peoplesoft/guides/Earnings%20Code%20Descriptions%20v1.0.pdf

• Pay Adjustments – HCM uses available work hours in a month to pro‐rate earnings which is the same for subject wages. Keep this in mind when processing adjustments for late starts, mid month terminations, etc.

• PAY ADJUSTMENTS ARE NOT TO BE PROCESSED AS RETRO PAY – RETRO IS ONLY FOR RATE CHANGES. Use the correct EARNINGS CODES, not ADJ or RETRO.

http://crc.sdcoe.net/announcements/peoplesoftnews/donotuseadjtoadjustearningsreminder

• Additional Tax Withholding – Due to the priority order of deductions in HCM, employees who have additional tax withholding on their tax set‐up can cause their mandatory retirement contributions to not process. District will need to update the tax set‐up and communicate this to their employee to obtain a revised W‐4.

CalPERS Reporting

• SDCOE reports for San Diego County Schools, Charters and Community Colleges to CalPERS monthly (processing previous month in the current month). XML file with contributions is uploaded to CalPERS using data from HCM. Districts are charged through Payroll Auditor’s Transfer for Employee Contributions and Employer Contributions are collected from Districts on an Auditor’s Transfer from PEDR data.

• PERS XML file comes from an SDCOE Custom Interface that is balanced to payroll contributions. XML file is due 30 days after the pay date.

• Two payments to CalPERS are done monthly. An estimate payment is wired to CalPERS on the 15th of the month after pay date. The final payment is wired to CalPERS on the 30th of the month after pay date.


CalPERS Reporting

• Summer School Reporting – Manual process for the District to notify Retirement for any 1.0 FTE Employee that is paid on a 10 or 11 month pay frequency and paid during the summer months in a hourly position.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PERSSummerSchoolReporting.pdf

CalSTRS Membership

CalSTRS provides retirement, disability and survivor death benefits for full‐time and part‐time California public school educators.

Basis for Membership Qualification:

• Already a CalSTRS member• FTE .5 or greater• 60 hours or 10 days in a single pay period for part‐time• Non‐member substitute educator who works 100 or more complete days in

one district• Permissive Election – part time and substitutes electing membership in

Defined Benefit Program• Right of Election ‐ Used when an employee is a member of one retirement

system and qualifies for another system and has the option to remain in the first system. (ex: STRS member that qualifies for PERS) See link to form below:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSRetirementSystemElectionES0372rev02_

17.pdfPEPRA effective 01/01/2013:

http://www.calstrs.com/whats‐new/pension‐reform‐impacts‐calstrs


CalSTRS Rate Plans

Rate Plans:

CLASSIC‐ Members on or before 12/31/2012 10.25% Mandatory Employee Contributions12.58% Employer Contributions as of 07/01/2016 (changes FY)

PEPRA‐ Members on or after 01/01/2013 9.205% Mandatory Employee Contributions12.58% Employer Contributions as of 07/01/2016



Member Handbook:

http://www.calstrs.com/calstrs‐member‐handbook

CalSTRS Member Service Center:

http://www.sdcoe.net/human‐resources/calstrs/Pages/default.aspx

Employer Information Circulars:

http://www.calstrs.com/employer‐information‐circularsAccess to Secure Employer Website (SEW):

https://sew.calstrs.com/CalSTRSSewWebUI/Root/Pages/Login.aspx

Secure Employer Website (SEW)CalSTRS Secure Employer Website (SEW):

https://sew.calstrs.com/CalSTRSSewWebUI/Root/Pages/Login.aspx

Districts can request a VIEW ONLY log in for SEW following the procedure in the link below:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/InquiryAccesstoCalSTRSSecureEmployerWebsite%28SEW%29.

pdf

CalSTRS Secure Employer WebSite Registration Notification Rev. 04/2010 (Word):

http://webedit.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CalSTRSSecureEmployerWebSiteRegistrationNotificationRevA

pril2010.doc

Secure Employer WebSite Access Request (PDF):

http://webedit.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/SecureEmployerWebSiteAccessRequest.pdf

ISO1949 SEW Form Instructions 2016 (PDF):

http://webedit.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/ISO1949%28SEW%29FormInstructions2016.pdf


CalSTRS Reporting Forms

•CalSTRS ES0350 Permissive Membership (Rev. 02/17) (PDF): Used for part time and substitutes electing membership in Defined Benefit Program. Should be given to all New Hires and Rehires who are not subject to mandatory qualifications.

• If the employee is already a member, retired from STRS or declined do not send in to SDCOE, otherwise send in to SDCOE immediately.

• Make sure employee SSN is used on this form. • As of 01/01/2017 the effective date of membership is the first day of the month

after the form is signed by the employee, not the hire date.

Example: Form is signed by the employee on 01/21/2017, membership effective date is 02/01/2017.

If the employee had earnings prior to 02/01/2017, the District will need to enroll the employee in an alternative retirement system, Cash Balance or update their FICA status to “Subject” to collect Social Security.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSPermissiveMembershipES0350ref02_17.pdf


•CalSTRS ES0372 Retirement System Election (Rev. 02/17) (PDF)

This form should only be given to all New Hires/Rehires that qualify, completed by the employee and signed by the District and Truck Mailed or Faxed to Retirement by

the district.

Form must be RECEIVED by STRS 30 days after the form is signed by the employee – this means that the form needs to be RECEIVED by Retirement Unit as soon as it is signed.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSRetirementSystemElectionES0372rev02_17.pdf



• CalSTRS ES‐373 Acknowledgement of Receipt of Election Information Retirement System Coverage (Rev. 8/09) (PDF)

This form should be given to all New Hires/Rehires, completed by the employee and kept in the employee personnel file – DO NOT send in to Retirement Unit.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSES‐373.pdf

•CalSTRS RF 1360 Refund Application (Rev. 01/17) (PDF)

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSRefundApplicationRF1360rev01_17.pdf

CalSTRS Reporting Forms Continued

•Certification Of Freedom From Contagious Or Infectious Disease (PDF)

This form must be given to all STRS Retired New Hires/Rehires before their first day of work, completed by the employee and Truck Mailed or Faxed to Retirement.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/FORM‐I‐30.pdf

•District Calendar ‐ Certificated Days and Hours (CDAYS) (PDF)

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CDAYS05102016.pdf

*All forms REQUIRE EMPLOYEE ID# or SSN and need to be Truck Mailed or Faxed to your STRS Contact (based on DIST#) as soon as they are signed;

PRIOR to employee being paid to ensure proper enrollment.

*Please use only one method to send in forms, either Truck Mail or Fax. Do not send in duplicate copies or originals for faxed forms or it will delay

processing.



Impact of late submission of forms:

• Retirement Adjustments to collect/refund contributions from Employee and/or Employer

• Corrected W‐2 for missed ARS (FBC 3121 Plan) contributions or incorrect FICA status

• Incorrect Service Credit

• Failure to pay employees on a timely basis will result in the employer subject to STRS Penalties & Interest

• Upset Employees

CalSTRS in PeopleSoft –EnrollmentsDistrict Responsibility – Job Data fields below must be completed before employee can be coded. Ensure that the position is set up correctly and consistent with the job assignment.

1.) Job Information: Empl Class; Classified Ind; Full/Part



2.) Payroll: FICA Status – Please follow guidelines available on Retirement Reporting website:





CalSTRS in PeopleSoft –EnrollmentsDistrict Responsibility – Job Data fields below must be completed before employee can be coded

4.) SDCOE Job Data: Verify CDAYS and Teacher Hours which come from Position Information (used to calculate annual pay rate for STRS reporting. Assignment code and CC Class Code are N/A.

CalSTRS in PeopleSoft –Enrollments

Retirement STRS Staff Responsibility

• Enrollment Query is run by Retirement weekly and more often before 1st calc. Staff will review and code employees in the fields below. Coding may not be completed for any entries done after 1st payroll calc.

• EE Retirement Data – CalSTRS ID, membership date, original hire date, comments if needed

• Benefit Program Participation – Elig Fld 2 or Elig Fld 4 for non‐members and retirees

• Retirement Plans

• FICA Status – Verify status


CalSTRS in PeopleSoft –Enrollments for RetireesDistrict Responsibility – Job Data fields below must be completed before employee can be coded. Retirees need to be coded as well.

1.) Job Information: Empl Class (Retiree); Classified Ind; Full/Part

2.) Payroll: FICA Status – Follow the guideline from Retirement– Retirees should be Medicare Only



4.) SDCOE Job Data: Verify CDays and Teacher Hours

5.) I‐30 Form be must Truck Mailed or Faxed to STRS Staff before employee is paid.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/FORM‐I‐30.pdf

Retirement STRS Staff Responsibility ‐

• Enrollment Query is run by Retirement weekly and more often before 1st calc. Staff will review and code employees in the fields below. Coding may not be completed for any entries done after 1stpayroll calc.

• EE Retirement Data – CalSTRS ID, membership date, retirement date, I‐30 date• Benefit Program Participation – Elig Fld 4 STRS‐RET• FICA Status – Medicare only

CalSTRS in PeopleSoft –MiscFAQs

• CalSTRS Reduced Workload Program – Is for members nearing retirement who want to phase into retirement by working .50 FTE or more and still receive 1.0 service credit. Members must meet specific criteria. School districts must board approve. Note that once a school district approves for one employee, they cannot deny any other employees. •Refer to annual bulletin for requirements:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CalSTRSRWP05102016.pdf

• Important note: Only the monthly .50 FTE or greater position is coded for STRS‐RWP. No additional time worked should be paid against the RWP position. School districts must pay additional time worked against a separate hourly or daily position. This separate position will not be coded for STRS‐RWP.

• CalSTRS Excess Contributions – Creditable earnings may total more than 1.0 service credit. At the end of the fiscal year, CalSTRS runs a process to move any service credit over 1.0 to the Defined Benefit Supplemental (DBS) account. DBS rates are 8.00% EE and 8.25% ER. Any Defined Benefit service credit withheld at the higher rates creates “excess contributions.” CalSTRS solution was to refund the “excess contributions” to the COE and the COE would in turn refund to employers and employees. The refunds are not reported to CalSTRS.

• In Legacy, the “excess contributions” refunds were done as retirement adjustments. • In PeopleSoft, most of the “excess contributions” refunds are done as an Excel to CI upload. If

positions are terminated, refunds are manually entered on the payline. In some cases a paysheet is added. We use general deduction code STRSXC.

• Please note that any employees not in PeopleSoft for the district receiving the refund will need to be added with Person Information, Position Information, Job Data, etc. (everything on the New Hire checklist) in order for the refund to be entered.

• These “excess contributions” will be refunded on a quarterly basis from CalSTRS.



• Buy Backs – Employee contacts CalSTRS directly to request a Buy Back for several reasons (Service Prior Membership/Military Time/Member that refunded and came back to work). Once employee signs agreement, CalSTRS will send information to STRS Retirement Unit to enter in HCM as a monthly general deduction with a goal amount.

• CalSTRS Service Credit Discrepancy ‐ Send in request for review in writing to STRS contact. Follow guidelines in procedure at this link:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CalSTRSServiceCreditDiscrepancyProced

ure.pdf

• CalSTRS Refund Application ‐ Application requires verification of termination. Ensure employee is terminated in PeopleSoft. Application requires SDCOE signature. Send in completed application to STRS Unit. Follow guidelines in procedure at this link:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRS Refund Application RF1360

Processing Procedure.pdf


• Additional Time Worked (ATW) – Use the correct earnings code that is consistent with the employee record position pay frequency. (Ex: Do not pay a Daily Employee using the HRLY earnings code and vice‐versa)

• MCOP vs Additional Pay – Any special compensation (stipends, longevity, etc.) that are added as an MCOP increase the employee’s hourly pay rate and will be used in overtime calculations. Any special compensation added as an additional pay will NOT increase an employee’s hourly pay rate automatically.

http://crc.sdcoe.net/announcements/peoplesoftnews/mcopvsadditionalpayjobaid

• Earnings Codes – View CRC job aid. We are creating a new “CXPAY” document. All creditable earnings are subject and reported to CalSTRS.

http://crc.sdcoe.net/resources/peoplesoft/guides/Earnings%20Code%20Descriptions%20v1.0.pdf

• Pay Adjustments – HCM uses available work hours in a month to pro‐rate earnings which is the same for subject wages. Keep this in mind when processing adjustments for late starts, mid month terminations, etc.

• PAY ADJUSTMENTS ARE NOT TO BE PROCESSED AS RETRO PAY – RETRO IS ONLY FOR RATE CHANGES. Use the correct EARNINGS CODES, not ADJ or RETRO.

http://crc.sdcoe.net/announcements/peoplesoftnews/donotuseadjtoadjustearningsreminder

• Salary Computation Worksheet: Please continue to use and send in to Retirement Unit, Attn: STRS contact.

http://www.sdcoe.net/business‐services/financial‐services/Documents/form/pink‐sheet.xls

• Additional Tax Withholding – Due to the priority order of deductions in HCM, employees who have additional tax withholding on their tax set‐up can cause their mandatory retirement contributions to not process. District will need to update the tax set‐up and communicate this to their employee to obtain a revised W‐4.


CalSTRS Reporting

• SDCOE reports for San Diego County Schools to CalSTRS monthly (processing previous month in the current month). TXT file with contributions is uploaded to CalSTRS using data from HCM. Districts are charged through Payroll Auditor’s Transfer for Employee Contributions and Employer Contributions are collected from Districts on an Auditor’s Transfer from PEDR data.

• STRS TXT file comes from an SDCOE Custom Interface that is balanced to payroll contributions. TXT file deadline is due 30 days after the pay date.

• Two payments to CalSTRS are done monthly. An estimate payment check is deposited to CalSTRS account on the 5th working day of the month after pay date. The final payment check is deposited to CalSTRS account on the 15th

working day of the month after the pay date.

Retirement Adjustments in PeopleSoft

Retirement Adjustments:

• Processed by the PERS/STRS Retirement Unit for missing or incorrect employee and/or employer contributions as soon as the error is discovered.

• Processed on the employee’s monthly cycle by adding a Payline for Subject Wages and RTR One‐Time Deductions– coded with reason “Retirement Adjustment” – NO other entries can be processed on this line; please add a new payline if another adjustment line is needed and update the reason code (it will copy information from the previous line).

• PERS/STRS requires immediate reporting and payment for missed or incorrect contributions.

• Run Query RET_RET_ADJUSTMENTS to review any retirement adjustments for the current pay period. Please contact your PERS/STRS Contact (by DIST#) for any questions.

• Retirement Adjustments that can’t be processed through the payline due to insufficient earnings or inactive employee will be charged to the District via an Auditor’s Transfer. It is then the District’s responsibility to collect from the employee.


Retirement Adjustments in PeopleSoft

Retirement Adjustment ExamplePERS/STRS Unit will add a Payline and subject wages earnings code and then enter in an addition or refund for employee

(before tax) and/or employer (nontaxable) contributions on the RTR One‐Time Deductions tab.

Social SecurityName changes:

• As in Legacy, name changes for “warrant” name are maintained in PeopleSoft by school districts. (Reference CRC HR3 Guide, search for “Additional Names”)

• New in PeopleSoft, name changes for “Social Security” name are maintained by school districts. Please ensure that the “Social Security” name is updated only after a copy of Social Security card is provided by employee. Primary name must match the Social Security card name. (Reference CRC HR3 Guide, search for “Personal Information”)

Number changes:

• As in Legacy, Social Security number changes are made by the Retirement Reporting Unit. Please provide a copy of the Social Security card to Sheila Henderson.

http://www.sdcoe.net/business‐services/financial‐services/Documents/form/ss‐correction.pdf

• New in PeopleSoft, Retirement Reporting Unit is verifying the Social Security number in the Social Security Number Verification System.

• Social Security number changes are also coordinated with Payroll Audit for State reporting.

• Social Security number changes are also coordinated with PERS and STRS as necessary.

• If incorrect Social Security number is discovered on a prior year W‐2, a corrected W‐2 is required.

Employees NOT paying into Social Security:

• Student Workers – Job Code (29530). Please ensure that this job code is only used for Student Workers. • A Student Worker is defined as someone attending classes at one of your schools AND working at

your school district.


MedicareFICA Status:

• Districts maintain in Job Data, Payroll tab, and FICA Status field. The default FICA status is Subject until updated. Please follow guidelines available on Retirement Reporting website:


• Retirement does not review or audit FICA set up.

• Retirees must be coded as Medicare Only on the Payroll Tab.

Employees NOT paying into Medicare:

• Student Workers – Job Code (29530). Please ensure that this job code is only used for Student Workers. • A Student Worker is defined as someone attending classes at one of your schools and working at your

school district.

Please follow the FICA Status guidelines available on Retirement Reporting website:


Please follow the FICA Status guidelines available on CRC website:

http://crc.sdcoe.net/resources/peoplesoft/guides/HR3%20New%20Hires%20and%20Job%20Data%20Guide%20v5.0.pdf

Non‐Resident Aliens

Information regarding Non Resident Aliens is provided at our annual W‐2 Workshop:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/2015 W‐2 Workshop/Sec30‐NonResidentAliens.pdf

• Their earnings are not subject to a retirement plan.

• Taxation requirements are more detailed based on the Treaty where the employee is from. Please refer to the IRS for more information:

https://www.irs.gov/individuals/international‐taxpayers/taxation‐of‐nonresident‐aliens


Off Cycle 1 & 2

• In PeopleSoft, the Retirement Unit no longer receives copies of pay stubs to audit.

• We encourage school district to audit checks prior to distributing to employees.

• Social Security and Medicare taxes are paid to the IRS.

• An auditor transfer is created to charge school district.

• At month end time, the auditor transfer is reversed because the figures charged (at Off Cycle 1 & 2) are included in month end Tax Deposit Summary reports.

• Off Cycles 1 & 2 now run two days before issue date.

• Please check the Payroll Processing Calendar:

http://www.sdcoe.net/business‐services/payroll‐audit/Documents/2016‐2017%20PEOPLESOFT%20‐%20Revised%2007.25.16.pdf

Salary Overpayments

• Prior Year – Carolyn Squeo reviews for proof of repayment and processes the retirement adjustment and then forwards to Sheila Henderson to review the corrected W‐2.

• DO NOT PROCESS PRIOR YEAR ADJUSTMENTS IN CURRENT YEAR PAYROLL.• You can use Paycheckcity.com as a resource to calculate correct pay:

http://www.paycheckcity.com/calculator/salary/

• Current Year – Payroll Audit review. Process is a REVERSE AND REISSUE.

• ACH DELETION OR REVERSAL DOES NOT MEAN THE WARRANT IS CANCELLED –PLEASE SUBMIT FORM IS NEEDED FOR PAYROLL AUDIT.

Payroll Audit Salary Overpayment and ACH Deletion/Reversal Forms:http://www.sdcoe.net/business‐services/payroll‐audit/Pages/payroll‐audit‐forms.aspx

• In coordination with Payroll Audit, we are going to update the forms for PeopleSoft. Current year Salary Overpayment forms are listed under Social Security & Medicare Reporting on the SDCOE website.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Pages/retirement‐reporting‐forms.aspx

• Information regarding Salary Overpayments is provided at our annual W‐2 Workshop:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/2015%20W‐2%20Workshop/Sec26‐SalaryOverpaymentsForm113.pdf

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/2015 W‐2 Workshop/Sec25‐SalaryOverpaymentsRecoveryProcess.pdf


Retirement Incentives

CalPERS and CalSTRS have Retirement Incentive Programs:

• CalPERS – Requires Resolutions with school district board approval AND SDCOE board approval. Additional documents are required.

• CalPERS Golden Handshake Bulletin:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/CalPERSGoldenHandshakeBenefitProcedures02‐

32_06032002.pdf

• CalSTRS – Requires Resolution with school district board approval. Additional documents showing cost savings are required.

• CalSTRS Retirement Incentive Program Bulletin:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/STRSRetirementIncentivePrograms04‐18_02132004.pdf

RetrosSDCOE RETRO Pay Procedures:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/SDCOERetroPayProcedures04_15.pdf

Helpful Reminders:

• Use RETRO Earnings Codes: RRP (Retro pay subject to Retirement)RNS (Retro pay NOT subject to Retirement)

• Use RETRO for a true Rate Change, not for prior period pay adjustments. Use the correct Earnings Code for pay adjustments, DO NOT use ADJ.

• You can use a Pay Period Begin and End Date Range for several months only if the range is on the same Fiscal Year.

Example: Retro Payline 1 Pay Period Begin:01/01/2016 Pay Period End Date: 06/30/2016Retro Payline 2 Pay Period Begin:07/01/2016 Pay Period End Date: 09/30/2016

• Retro Enhancement in PeopleSoft is currently in process and a revised Retro Pay Procedure will provided afterwards.

• Retirement Reporting Unit needs a copy of the spreadsheets used for Retro Pay calculations.


Alternative Retirement System –Enrollments and Adjustments

Alternative Retirement Systems: Used by schools districts as an alternative to Social Security. These are the known plans set up in PeopleSoft:

• ARS ‐ SDCOE FBC 3121 Plan• Apple• PARS• STRS Cash Balance

• School districts are responsible for setting up/enrolling their employees with ARS and maintaining the Job Data, Benefit Participation Program, Elig. Field 2.

• When this field is updated, the Job Data, Payroll Tab, FICA Status will change to “Medicare Only”

• School districts are responsible for maintaining the Retirement Plan.

• School districts are responsible for entering alternative retirement system adjustments on the payline to collect or refund employee and employer contributions.

• CRC job aid for setting up/enrolling employee in ARS and making adjustments:http://crc.sdcoe.net/resources/peoplesoft/guides/Enrolling%20an%20Em

ployee%20in%20ARS%20v1.1.pdf

PeopleSoft Reports and Queries

Reports: Run and review all Pay Period Reports and Payroll Error Message Report during Calcsand after Confirmation.

Queries:

M_PAY_CALC_ERROR_MSGS to review payroll error messages.

RET_RET_ADJUSTMENTS to review any retirement adjustments for the current pay period.

Pending Queries:

STRS 60 HOURS – In process. Districts need to keep track of hours.

STRS 100 DAYS – In process. Districts need to keep track of days.

PERS 1000 HOURS – In process. Districts need to keep track of hours.


ResourcesCalPERS: www.calpers.ca.gov

CalPERS Public Agency & Schools Reference Guide:

https://www.calpers.ca.gov/docs/forms‐publications/pas‐ref‐guide.pdf

CalPERS MEM 1344 Request for Payroll Information: Note ‐ Government Code section 20221 specifies employers must furnish CalPERS with information requested.

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Documents/Retirement/PERSMEM1344.docx

CalSTRS: www.calstrs.com

Internal Revenue Service: www.irs.gov

Social Security Administration: www.ssa.gov

SDCOE Retirement Reporting:

http://www.sdcoe.net/business‐services/financial‐services/retirement‐reporting/Pages/retirement‐reporting.aspx



SDCOE Payroll Audit:

http://www.sdcoe.net/business‐services/payroll‐audit/Pages/payroll‐audit.aspx

SDCOE Customer Resource Center: http://crc.sdcoe.net/

Future ItemsWhat is coming up in the future?

• Separate webpage (from Forms) for Training, Procedures, and Workshops.

• Future Retroactive Pay Reporting Workshop. Pending Retro Programming in PeopleSoft.

• More PeopleSoft programming for Retirement items

• New CalPERS separation of terminated employees clean up. Retirement will send school districts spreadsheets.

• New CalSTRS Pension Solution Project (Fall 2018). Training begins December 2017


Questions

Retirement Reporting Unit Contact Information• SDCOE Communication policy with Payroll/HR District Personnel Only

• Please do not release the names or contact information of County Office Personnel to your employees to ensure safety.

• Please do not include employees in email inquiries. We may need to let you, the employer, know something that you may not want employee to know before you act on it.


Retirement Reporting Unit Contact Information• SDCOE Communication policy with Payroll/HR District Personnel Only

• Please do not release the names or contact information of County Office Personnel to your employees to ensure safety.

• Please do not include employees in email inquiries. We may need to let you, the employer, know something that you may not want employee to know before you act on it.