(a) In accordance with the requirements of Government
Code § 824.6022, an employer shall submit to TRS a monthly certified
statement of employment for all retirees employed by the employer
during each month of a school year.
(b) Employers must submit the monthly certified statement
and all required employer surcharges under §31.3 of this title
(relating to Return-to-Work Employer Pension Surcharges) for each
report month from September through July before the eleventh day of
the month following the applicable report month. For the monthly certified
statement for the report month of August, the employer shall submit
the monthly certified statement and all required employer surcharges
before the seventh day of September.
(c) If the due date for submission of a monthly certified
statement and required employer surcharges under subsection (b) of
this section falls on a weekend or federal holiday, an employer shall
submit the monthly certified statement and required employer surcharges
on the last business day prior to the due date.
(d) An employer that fails to timely submit a monthly
certified statement and all required employer surcharges must also
pay all applicable interest and late fees provided in subsections
(f) and (g) of this section.
(e) A monthly certified statement is not considered
submitted to TRS until it is completed. To be complete, the monthly
certified statement must include all the following information regarding
a retiree employed by the employer during the report month:
(1) the number of hours and days worked by the retiree;
(2) whether the retiree's employment qualifies as one
or more of the following types:
(A) substitute employment;
(B) one-half time or less employment;
(C) employment as a tutor under Section 33.913 of the
Education Code;
(D) employment in a federally-funded COVID-19 personnel
position that meets the requirements of Section 824.6021 of the Government
Code and §31.16 of this title (relating to Federally-funded COVID-19
Personnel);
(E) full-time employment;
(F) trial employment of a disability retiree for up
to three months; or
(G) any combination of these types;
(3) the amount of gross compensation paid to the retiree
during the report month;
(4) the total amount due under §41.4 of this title
(relating to Employer Health Benefit Surcharge); and
(5) any other information requested by TRS to administer
this chapter.
(f) Employers that fail to timely submit a monthly
certified statement, any required employer surcharges, or interest
on unpaid amounts as required in this section shall pay to TRS the
late fee established in this subsection for each business day that
the monthly certified statement is past due. The late fees required
to be paid are as follows:
(1) For employers with fewer than 100 employees, the
late fee for the first business day the monthly certified statement
is past due is $100. For each subsequent business day that the monthly
certified statement is past due, the employer shall pay an additional
$10.
(2) For employers with at least 100 employees but no
more than 500 employees, the late fee for the first business day the
monthly certified statement is past due is $250. For each subsequent
business day that the monthly certified statement is past due, the
employer shall pay an additional $25.
(3) For employers with more than 500 employees but
no more than 1,000 employees, the late fee for the first business
day the report or documentation is past due is $500. For each subsequent
business day that the monthly certified statement is past due, the
employer shall pay an additional $50.
(4) For employers with more than 1,000 employees, the
late fee for the first business day the monthly certified statement
is past due is $1,000. For each subsequent business day that the monthly
certified statement is pat due, the employer shall pay an additional
$100.
(g) In determining the number of employees for purposes
of assessing the late fee in subsection (f) of this section, TRS shall
base the fee on the number of employees reflected on the employer's
monthly certified statement for May of the preceding school year.
New employers will pay late fees for the first school year as provided
in subsection (f)(1) of this section.
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