PSPRS EMPLOYER PAYROLL AND CONTRIBUTIONS SUBMISSIONS
CHANGES EFFECTIVE 1 JULY 2017
John Briney – Enterprise Systems Architect, Public Safety Personnel Retirement System
March 2017
PSPRS Statement of Purpose
The Purpose of the Public Safety Personnel Retirement
System is to provide uniform, consistent, and equitable
statewide retirement programs for those who have been
entrusted to our care.
• Background
• New Data Elements
• File submission changes
• Sample File Layout
• Contribution Examples
• Invoicing and Payment
Presentation Topics
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• SB 1428 passed in 2016, becomes effective 1 July 2017
• SB 1428 requires PSPRS to collect additional information each
pay period to ensure compliance
• PSPRS needs additional information to comply with
pension accounting and auditing requirements issued
over the past few years
• PSPRS is asking employers to send non-payment
information to enable better service tracking
Background
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
New Data Elements
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Four New Data Elements for Submission
• Social Security Withheld Indicator
• Member Pensionable Salary
• Non-payment Reason Code
• Contribution Code
New Data Elements
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Social Security Withheld Indicator
• This data element is optional
• Indicates whether or not the member pays into Social Security
• Permitted values are Y (Social Security withheld) and N (Social
Security not withheld)
• If it is missing, it will be defaulted to N for that member
• Allows PSPRS to verify that DC contributions are paid as
required
New Data Elements
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Member Pensionable Salary
• Required data element unless a non-payment reason code is
provided
• The value will be the member’s pensionable salary for the
reported pay period
• Allows PSPRS to maintain accurate salary and contribution
information to better meet member, employer and local board
needs and addresses GASB compliance requirements
New Data Elements
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Non-payment Reason Code
• This data element is required when there are no contribution
amounts submitted for a member. Reason codes QU and TR
can be used in pay period of final pay and contributions
• Valid non-payment reason codes are listed below
• Enables PSPRS to efficiently and accurately account for
member service and contributions
Non-Payment Reason Code Explanation
MP Presidential Military Leave
MN Non-Presidential Military Leave
IL Industrial Leave (Non-Contributing)
LW Leave Without Pay
QU Quit/Terminated
TR Transferred to Another PSPRS-Covered Employer
DP Noncontributory DROP
New Data Elements
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Contribution Code
• This data element is required
• Valid contribution codes are listed below
• Allows PSPRS to properly categorize contributions
Contribution Code Contribution Type
DBCN Defined Benefit (incl. modified DROP)
DBCT Defined Benefit (post-tax)
DCCN Defined Contribution
DCDT Defined Contribution Disability
ALTN Alternate Employer Contribution
EEAL Employer EODC ASRS Legacy
EEEL Employer EODC EORP Legacy
EPSL* Employer Public Safety Legacy
PDAT Payroll Deduction Agreement
*EPSL contributions can be submitted separately or combined with DBCN contributions.
File Submission Changes
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• Employer Submissions Consolidated
• One file per entity (i.e. one file for police and one file for fire)
• File will contain all contribution types and can contain
multiple pay periods
• Employers no longer need to submit separate files for each
type of contribution
• Submission validated upon file upload or manual entry
• Submissions can be made at any time after the PPE date
• Corrected entries can be submitted separately tied to
contribution type and original pay period
File Submission Changes
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
• File Layout and Format
• Employers will still be able to use their own file layout
• Data element locations will be mapped by employers per the
current process on the PSPRS payroll website
• Flat file format with consistent data element positions
throughout the file
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
POS 1 – 4 is Contribution Code (required)
POS 5 – 38 is First Name (required)
POS 39 – 60 is Middle Name or Initial (not required)
POS 61 – 87 is Last Name (required)
POS 88 – 96 is Social Security Number (required)
POS 97 is Social Security Withheld Indicator (optional; PSPRS assumes N if blank)
POS 98- 109 is Employee Contribution (not required with any non-payment reason code or with
contribution codes ALTN, EEAL, EEEL, EPSL)
POS 110 – 120 is Employer Contribution (not required with any non-payment reason code,
contribution code PDAT or modified DROP contributions submitted using code DBCN)
POS 121 – 130 is Pay Period End (required)
POS 131 – 140 is Pay Date (required)
POS 141 – 150 is Member Pensionable Salary for the indicated pay period ended (required
except with non-payment reason code)
POS 151 - 152 is Non-Payment Reason Code (required if employer and employee contributions
are both not populated or zero)
Sample File Layout
Tier 1 Public Safety Defined Benefit
Tier 3 Public Safety Hybrid (DB and DC) with member DC contribution doubled to 6%
Tier 3 Public Safety Defined Contribution
Contribution Examples
Alternate contribution
Non-payment for Military Leave
Contribution Examples
Payroll Deduction Agreement
Invoicing and Payment
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
PAYROLL FILE
CREATED
OR UPLOADED
FILE VALIDATED
Good?
Y
N
SUBMISSION
HELD
PENDING
PAYMENT
CONTRIBUTIONS
INVOICE
CREATED
EMAIL SENT TO
EMPLOYER
BILLING
CONTACT
EMPLOYER PAYS
BY
E-BILL EXPRESS,
WIRE, OR CHECK
INVOICE
AVAILABLE ON
WELLS FARGO
E-BILL EXPRESS
FILE CORRECTED
Process Notes
• Payroll file can be manually created or uploaded as a file on the PSPRS payroll website
• All contribution types and multiple pay periods can be accommodated in one file
• File corrections can be entered at the time of file validation or submitted as a corrected file
• Retro payments/corrections submitted whole by contribution code and tied to original PPE
• File validation based on member record at PSPRS (SSN, contribution amount, tier, elections)
• Employers will pay only after being invoiced. Partial payment produces amended invoice.
• Employers can continue annual/quarterly pre-payments as they do now
• There are no additional charges to employers for using Wells Fargo E-Bill Express
• We are phasing out payment by paper check (can submit by e-check through Wells Fargo site)
E-Bill Express (web-based ACH invoicing and payment)
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
E-Bill Express (web-based ACH invoicing and payment)
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
E-Bill Express (web-based ACH invoicing and payment)
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
E-Bill Express (web-based ACH invoicing and payment)
EMPLOYER
PAYROLL
AND
CONTRIBUTIONS
SUBMISSIONS
