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Rule |
Description |
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1 |
Member contributions are calculated and saved to the database in a new field (val_calc_ empe_contrb_amt) for each member record. These calculations are done based off the benefit structure that is stored for the member in the system. |
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2 |
Member contributions for a member on a fixed contribution rate between 1/1/1987 and 12/31/1989 are equal to the employer reported wages × 4.0%. |
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3 |
Member contributions for a member on a fixed contribution rate on or after 1/1/1990 are equal to the employer reported wages × 3.9%. |
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4 |
Member contributions for a member on a graded contribution rate are equal to employer reported wages × 3.0% when the member's total employer reported wages for the school fiscal year are less than or equal to $5,000, employer reported wages × 3.6% when the member's total employer reported wages for the school fiscal year are between $5,000.01 and $15,000, and employer reported wages × 4.3% when the member's total employer reported wages for the school fiscal year are greater than $15,000. (Note: The total employer reported wages for the fiscal year are per employer.) (Note: If the wages for the period span a tier the contribution percentage will need to be split across tiers. For example: If an member has $4,000 of total wages for the fiscal year and a record is reported with $3,000 then the contributions on the first $1,000 will be calculated using 3.0% and the contributions on the remaining $2,000 will be calculated using 3.6%.) |
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5 |
Calculate MIP for members reported as BASIC and has no wage and contribution transactions after 01/01/1987. MIP Graded rules should apply. |
|
6 |
For other BASIC members, not member contribution applies. |
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7 |
Member contributions for a member on a MIP Plus contribution rate are equal to employer reported wages × 3.0% when the member's total employer reported wages for the school fiscal year are less than or equal to $5,000, employer reported wages × 3.6% when the member's total employer reported wages for the school fiscal year are between $5,000.01 and $15,000, and employer reported wages × 6.4% when the member's total employer reported wages for the school fiscal year are greater than $15,000. (Note: the total employer reported wages for the fiscal year are per employer.) (Note: if the wages for the period span a tier the contribution percentage will need to be split across tiers. i.e. if a member has $4000 of total wages for the fiscal year and a record is reported with $3000 then the contributions on the first $1000 will be calculated using 3.0% and the contributions on the remaining $2000 will be calculated using 3.6%.) |
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8 |
On or after 07/01/2010 All MPSERS members will contribute an additional 3% or 1.5% health care fund contributions based on their reported wages. The employee contributed health care fund amount will not be credited to the member's account. The employee contributed health care fund amount will be credited to the health fund trust. |
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9 |
If an existing member who earned $18,000 or more for the fiscal year 2010, will contribute additional 3% to health care fund if the member continues with the same employer. |
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10 |
If an existing member who earned less than $18,000 for the fiscal year 2010, will contribute additional 1.5% to health care fund if the member continues with the same employer. |
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11 |
If an existing member with one or more employer for the fiscal year 2010, will contribute the highest percentage (additional 3% to health care fund) for a new employer. I.e. Employer A: (Reported Wages <= $18,000 = 1.5%) Employer B: (Reported Wages > $18,000 = 3%) |
|
12 |
If an existing member with one or more employer for the fiscal year 2010, will contribute the highest percentage (additional 1.5% to health care fund) for a new employer. I.e. Employer A: (Reported Wages <= $18,000 = 1.5%) Employer B: (Reported Wages <= $18,000 = 1.5%) |
|
13 |
New members hired on or after 07/01/2010, will contribute an additional percentage (1.5% or 3%) based on employee health care fund contribution rate indicator (empe_hlth_prcnt_ind). If the indicator is 1 then 1.5%, else 3% |
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14 |
If an existing member with wage code 08, 85 and 86 (summer spread wages), will not contribute health care fund contributions for records with end dates between 7/1/2010, and 9/30/2010. On or after 10/01/2010, the above existing members additional health care fund contribution rules (8-12) will apply. |
