Compliance Reviews

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IPERS conducts compliance reviews to ensure organizations are following IPERS regulations. Compliance reviews may be scheduled routinely or as any compliance questions arise. 
 

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What to Expect
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When your organization is subject to review, IPERS attempts to schedule time with you at least one week in advance. Most often, a compliance officer will first ask you to provide various records to IPERS and then follow up with an on-site compliance review. 


Suggested Recordkeeping

Although each organization may decide how to maintain its member records, you should keep records that will substantiate your decisions. You may be asked to provide documentation to explain your decision to cover or not cover your organization’s employees or your reasons for treating wages as IPERS-covered and non-covered wages.

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We recommend keeping the following information in your payroll system: 

  • The member’s name, address and Social Security number.
  • The dates on which the member is paid wages (including the cash value of wage equivalents).
  • The total amount of the member’s gross wages.
  • The total amount of IPERS-covered wages (including regular pay and the cash value of covered wage equivalents).
  • The amount withheld from wages for the member’s share of IPERS contributions.

Additional documentation that would helpful to keep ready:

  • Hire and termination dates.
  • Copies of completed Election for Termination of IPERS Coverage (PDF, 153 KB) form.
  • Completed Worker Status Determination (PDF, 432 KB) form.
  • Student status verifications.
  • Volunteer status verifications.
  • Temporary employee status verifications.
  • Documentation of your employees’ leaves of absence.
  • Verification of bona fide retirement for the retirees you reemploy.
  • Documentation of lump-sum distributions paid (when, to whom, whether they were covered).
  • Extra cash payments.
  • Cafeteria plan document and certification forms (effective January 1, 2017).