universal Banner
Banner image
Banner Title
Employers
Banner description
As an IPERS-covered employer, you are integral to the success of the IPERS plan. We depend on our employer partners to provide accurate pay and service data and to correct any reporting errors. By doing so, you help us ensure the accuracy of benefits.
Background Color
Navy Blue
Image Content Title
Employer Resources
Image Side html content

IPERS has a number of resources available to support you in your role as an IPERS reporting official. 

  • Employer Handbook explains the role and responsibilities of an IPERS reporting official. 
  • I-Que Help Guide explains how to use I-Que, the online reporting system for reporting officials. You can easily access the site through the Employer login button in the top navigation bar of each page. 
  • Employer Training and Presentations held three times a year (currently via Zoom). These sessions cover everything from the basics of wage reporting to understanding what employees are IPERS-covered. We review the Employer Handbook and walk through everything you need to know about I-Que.
    View upcoming training dates.
  • Employer Help Desk connect with staff members who conduct employer training and compliance reviews. Connect with us by phone 877-473-7799 or email
Image
computer photo
Icon Content Title
Reporting Officials
Icon Side Html Content

Each participating IPERS-covered employer must designate one reporting official, who serves as the organization’s main contact with IPERS. This person is authorized to sign IPERS documents and is responsible to:

  • Deduct retirement contributions from employees’ covered wages.
  • Report employee information and wages on monthly reports.
  • Submit employee and employer contributions.
  • Maintain employee records.
  • Manage certain member “events.”

See the Employer Handbook for additional duties under the IPERS' Reporting Officials section.

Icon Content After Bottom Link


 

I-que logo
Icon Content Title
Employee Coverage: Temporary vs. Permanent
Icon Side Html Content

IPERS coverage is mandatory for permanent full- and part-time employees, regardless of the amount of wages or compensation they receive. For IPERS’ purposes, a temporary employee is a person who works either less than six months or on an irregular or on-call basis. Most temporary employees are excluded from IPERS coverage. However, in some cases a temporary employee may become eligible for IPERS coverage if an “ongoing relationship” with an IPERS-covered employer is established. An on-going relationship is established when an employee meets one of the following (effective July 1, 2008): 

  • Receives wages of $1,000 or more in two consecutive quarters, OR 
  • Works 1,040 hours or more in a calendar year. 

IPERS coverage begins in the quarter after the ongoing relationship is established.

employee icon
Icon Content Title
Independent Contractors
Icon Side Html Content

Independent contractors are not employees so they are not eligible for IPERS coverage. If you are not sure whether someone is an independent contractor or an employee, we encourage you to complete and submit the Worker Status Determination form. We strongly encourage you to have a written independent contractor agreement and to submit it with the form. 

The Worker Status Determination form helps determine employment status for IPERS’ purposes only. 

form icon
Icon Content Title
Workers' Compensation
Icon Side Html Content

Workers’ compensation payments are never IPERS-covered under any circumstances, even if paid by the employer. Short- and long-term disability payments are not covered if they are made by an insurance company or third party (such as a trust). However, if short- or long-term disability payments are paid directly from an employer’s own assets to an employee, then they are covered. Frequently, organizations allow employees to supplement workers’ compensation and short- or long-term disability payments by using vacation or sick leave in order to maintain the employee’s income at or near its normal level. These extra payments are covered.

jar icon
Icon Content Title
Compensatory Pay
Icon Side Html Content

Compensatory time is paid leave employees accumulate instead of overtime pay. It may be paid to an employee as a continuation of regular pay for time taken off, or in a lump sum. This compensation is:

  • Included in IPERS-Covered wages when wages are paid in lieu of a member’s regular work hours, OR paid as a lump sum for up to 240 hours a year for each member.
  • Excluded from IPERS-Covered Wages when wages are paid as a lump sum for amounts over the maximum coverage level of 240 hours a year for each member. 

Your organization must decide whether to use the calendar year or your fiscal year when setting your compensatory time policy. The wages you report to IPERS should reflect your organization’s policies.
 

hourglass with money sign
Icon Content Title
Section 125 Plan Certification
Icon Side Html Content

Employers must annually certify with IPERS whether your plan is qualified as a Section 125 plan. If you do not submit this certification, you cannot cover these employer contributions as IPERS-covered wages. In some cases, employer and employee contributions to IRC Section 125 benefit plans (also known as cafeteria plans) are IPERS-covered, as detailed below. 

  • Employer contributions provided under a Section 125 plan in addition to regular salary are IPERS-covered to the extent that a member and all similar employees could receive cash instead of the payments toward benefits. These contributions are IPERS-covered even if the member does not choose to take the cash benefit. 
  • Additional amounts deducted from a member’s regular salary at the member’s discretion to purchase Section 125 plan benefits are IPERS-covered. 
  • Employer contributions provided under a Section 125 plan that must be used to purchase Section 125 plan benefits are not IPERS-covered. 
  • Whether you include or exclude your organization’s Section 125 plan contributions as IPERS-covered wages, you must apply that decision uniformly across your organization’s employee groups. 
     
Section Icon
Icon Content Title
Wages and Contributions Due Dates
Icon Side Html Content

Employee and employer contributions must be sent to IPERS monthly with the corresponding wage reports. Contributions must be withheld from employees’ checks at the time they are paid to employees, and are due to IPERS on the 15th of the following month.  All payments and wage reports must be received by IPERS by the due date to avoid late charges/fees.

calendar photo
Resource Library
Resource Library Title
Resource Library
Block Description
Block Icon
computer chat icon

Action Resource Block Title
Helpful Links

Block Icon
publications

Action Resource Block Title
Publications

Block Description Lines
Block Icon
forms icon

Action Resource Block Title
Forms