OAR 459-009-0130
Employee Contributions for Prior Periods

(1)

When employee contributions (ORS 238.205 (Payment of employee contribution by employer)) are determined by PERS to be required for salary paid in previous calendar years, or allocated to such years pursuant to ORS 238.005 (Definitions) or 238A.005 (Definitions), PERS must notify both the employee and the employer of the amount of contributions required, the pay period and salary for which the contributions are to be paid, and the information relied upon by PERS in determining that the contributions are due. The employer must forward the required contributions to PERS.

(2)

The notice provided under section (1) will also include a determination of the amount of earnings owed on the contributions, the amount of earnings the employer must pay, and the amount of earnings PERS will pay.

(a)

In determining the amount of earnings the employer must pay, PERS will not include earnings attributable to periods after the date the employer submitted the contributions if:

(A)

The employer submitted the contributions before PERS sent the notice that they were owed, and

(B)

PERS returned or failed to accept the contributions.

(b)

Any earnings paid by PERS will be charged to current year earnings in the year that the earnings are actually credited to the employee’s account.

Source: Rule 459-009-0130 — Employee Contributions for Prior Periods, https://secure.sos.state.or.us/oard/view.action?ruleNumber=459-009-0130 (accessed May 26, 2025).

459–009–0020
Public Employer 459–009–0050
Payment of Cost Estimates 459–009–0070
Actuarial Pooling of Employer Liability 459–009–0084
Employer Unfunded Actuarial Liability Lump-Sum Payments With an Actuarial Calculation 459–009–0085
Employer Unfunded Actuarial Liability Lump-Sum Payments Without an Actuarial Calculation 459–009–0086
Employer Unfunded Actuarial Liability Lump-Sum Payments, Generally 459–009–0090
Surplus Lump-Sum Payments by Employers 459–009–0091
Unfunded Actuarial Liability Resolution Program 459–009–0092
Employer Incentive Fund Program 459–009–0095
Pooled School District Employers Side Account 459–009–0098
Employer Contribution Rate 459–009–0100
Employer Reporting and Remittance of Contributions 459–009–0130
Employee Contributions for Prior Periods 459–009–0200
Employer Remitting of Employee Contributions 459–009–0350
Allocation of PERS Employer Actuarial Assets and Liabilities 459–009–0400
Insolvent Employer

May 26, 2025

Rule 459-009-0130's source at or.us

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Location: https://oregon.public.law/rules/oar_459-009-0130

Original Source: Rule 459-009-0130 — Employee Contributions for Prior Periods, https://secure.sos.state.or.us/oard/view.action?ruleNumber=459-009-0130 (last accessed May 10, 2025).