Membership
/ Enrollment - KPERS
and Correctional Officers
KPERS membership is required for all employees in covered positions. However, retirees who are re-employed in Kansas public employment may not contribute to the system from which they retired.
Non-School Covered Positions
- Position is not temporary (temporary is less than six months),
- Position is not seasonal (swimming pool, tax preparer, etc.),
- Position requires at least 1,000 hours of work per year, and
- Position is covered by Social Security.
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Membership Date
Employees working for a non-school employer are required to work one continuous year of service before obtaining KPERS membership. "Continuous" means that the employee must not be off the payroll for more than ten (10) work days without pay during the year of service.
The year of service begins on the employment date. The KPERS membership date is the first day of the first payroll period coinciding with or following completion of the year of service.
Example: First day of work 10-15-2000
Completion of year of service 10-14-2001
First day of payroll period 11-03-2001
Membership Date 11-03-2001
An employee’s year of service must be completed with the same employer. After membership is established, a member can later purchase any incomplete years of service as partial years.
State agencies: If an employee switches from one state agency to another during the year of service, the year of service continues unless there is a break in service between the two agencies.
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If the employee has had more than ten days without pay during his or her year of service, the membership date is adjusted. Days of leave without pay are totaled. The ten days allowed are subtracted, and the remainder is added to the original membership date. The adjusted membership date will be the first day of the following payroll period.
Example:
First day of work 10-15-2000
Year of service finished 10-14-2001
First day of payroll period 11-03-2001
Membership date 11-03-2001
Total number of days of leave without pay 20
Subtract number of days allowed - 10
Number of days to add to original membership date +10
Original membership date 11-03-2001
Plus 10 days 11-13-2001
First day of payroll period following adjustment 11-20-2001
Adjusted membership date 11-20-2001
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According to statute, any county commissioner and any city council member or city commissioner whose compensation is equal to or more than $5,000 per year is eligible to be a KPERS member, even if the position does not require 1,000 hours annually.
Elected officials have the right to choose whether or not to participate in KPERS. They must choose within 90 days of taking the oath of office. This election is a one-time, irrevocable election. Once they choose, the elected officials cannot revoke the decision while in office. They do not get another choice at re-election or election to another office unless there is a break in service.
A person who assumes elected office, who is already a member of KPERS by virtue of his or her "day job," is required to choose KPERS membership in connection with their elected office.
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Completing the Report of Member Status form (KPERS-1)
Always contact KPERS to determine whether a new employee is or ever was a KPERS member.
Membership is required once an employee is eligible to become a member. The designated agent completes a Report of Member Status form (KPERS-1) and sends it to KPERS as soon as possible after the employee becomes a member. The member’s signature is not required.
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When completing the Report of Member Status form (KPERS-1) on a new employee, you will need to complete the following:
Part A -Member Information
Check “Enroll as a new member”
Member’s Social Security Number (all member contributions are reported
using the member’s social security number)
Members’ name (current name and previous name if applicable)
Member’s address
Employer ID number (this is the employer’s four-digit ID number
given to each employer upon affiliation with KPERS; it is not the federal
ID number)
System Type (KPERS is system type 1, KP&F is 3 and Judges is 4)
Department # (if different groups of employees have different pay periods,
you have department numbers and KPERS needs to know which department number
each individual is under)
Name of employer (your agency or governmental unit)
Date of member’s employment in a covered position (this is the member’s
hire date but does not include hire date in any temporary or seasonal
position)
Only applicable to KPERS Correctional employees
Check if member is KPERS, KP&F, Judges or Elected Official
Part B -For new members only
Date of Birth
Sex
Is member an elected official? If yes, also complete an Elected
Official Irrevocable Election of Membership form (KPERS-3).
Membership Date
Non-school – this is the first day of the first payroll period after
completing the year of service
School – this is the hire date
Year of Service salary (only for non-school new members)
Service Claim
Part C -Member’s signature
If member does not sign, please forward to KPERS office without signature.
Part D -Designated Agent Signature
Designated Agent must sign.
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When an employee leaves and later returns to employment with your agency and the person did not withdraw contributions or transfer to another KPERS employer in the interim you will complete a Report of Member Status form (KPERS-1). If the employee withdrew contributions, enroll him or her as a new member.
Part A - Check “Return to payroll”
Social Security Number
Name
Address
Employer ID number
System Type
Department number
Name of Participating Employer
Date of Member’s Employment or Return to Payroll in a KPERS-Covered
Position (hire date)
Only applicable to Correctional Employees
Check if member is KPERS, KP&F, Judges or Elected Official
Part B - Does not need to be completed
Part C - Member’s signature
If member does not sign, please forward to the KPERS office without the
member’s signature.
Part D - Designated Agent’s Signature
Designated agent must sign.
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There is a "transfer of membership" when a member leaves a KPERS covered position with one employer and goes to a KPERS covered position with another employer (but only if the member has not withdrawn his or her contributions in the interim). As the designated agent at the new employer you complete a Report of Member Status form (KPERS-1) and check Transfer Membership. In addition, if your agency is affiliated for optional group life insurance (OGLI) find out if the member had OGLI at his or her previous employment. If so, complete a KPERS-79 form to transfer his or her optional coverage. so the coverage will continue. If the member has withdrawn contributions, then you complete the KPERS-1 form and check "enroll as a new member."
Part A - Check “Transfer Membership”
Social Security Number
Name
Address
Employer ID number
System Type
Department number
Name of Participating Employer
Date of Member’s Employment or Return to Payroll in a KPERS-Covered
Position (hire date)
Only applicable to Correctional Employees
Check if member is KPERS, KP&F, Judges or Elected Official
Part B - Does not need to be completed
Part C - Member’s signature (if member does not sign, please forward to the KPERS office without the member’s signature)
Part D - Designated Agent’s Signature- (Designated Agent must sign)
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School Covered Positions
School employees in a KPERS covered position become members on his or her first day of employment. The requirements for a school covered position are:
Position is not temporary,
Position is not seasonal,
Position requires at least 630 hours of work per year (1000 hours before
July 1, 1993)
Position is covered by Social Security.
The designated agent sends a completed Report of
Member Status form (KPERS-1) to the Retirement System as soon as possible.
The member’s signature is not required.
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Concurrent Employment
A "concurrent employee" means any school employee who h
olds more than one position with different participating school employers but who does not qualify for membership under any one participating school employer. Each concurrent employee qualifies for membership if the total required hours of all positions equal or exceeds 630 hours per year. The burden of electing coverage under the concurrent employee provisions is on the employee. (Emphasis added.) K.S.A. 80-2-1(b).
A non-seasonal, non-temporary employee
1. who works for two or more eligible school employers, simultaneously,
and
2. whose combined positions require at least 630 hours of work per year,
or 3.5 hours per day for at least 180 days
School designated agents should provide a School Employee-Certification of Concurrent Employment form (KPERS-1C) to all non-seasonal, non-temporary employees on the first day of the employment year and have them complete the forms.
If an employee checks “yes” in part B, the employer is required to withhold KPERS contributions from the employee’s gross wages and forward the KPERS-1C form to the KPERS office.
If an employee checks “no,” the employer should keep the form on record and not submit it to KPERS.
Example of concurrent employment
When none of the positions standing alone would meet eligibility requirements,
but taken together they do, concurrent employment as defined in statute
and regulation occurs. On a daily basis an employee works:
2 hours at USD 207,
2 hours at USD 208,
2 hours at USD 209.
None of the above meet the 630 hour requirement. However, together the total hours would meet the 630 hour requirement. Each employer should submit a KPERS-1C form.
Example of what is not concurrent employment
When a member is employed in a covered position at one employer and a
non-covered position with a different employer concurrent employment as
defined in statute and regulation does not occur. On a daily basis an
employee works:
6 hours at USD 207,
2 hours at USD 208.
The USD 207 position above does meet the 630 hour requirement for membership on its own. Membership is required at USD 207. The USD 208 job does not meet the 630 hour requirement and can not be added to the USD 207 position. KPERS contributions would not be taken out at USD 208.
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Positions Unique To Schools
Substitute Teacher (Daily Call)
A substitute teacher is on call daily and is paid on a daily basis
for services rendered. A substitute teacher is not appointed to a KPERS
covered position and is generally appointed to a temporary position for
the day.
Long-Term Substitute Teacher
If one school district hires a substitute teacher who is required to regularly
work over 630 hours per year, then that substitute teacher is in a covered
position.
Replacement Teacher
A replacement teacher is hired during the year to replace a teacher who,
for whatever reason, could not complete the school year. The replacement
teacher is assigned permanently (i.e., is appointed to the covered position
held by the former teacher), then the replacement teacher must participate
in KPERS. If a replacement teacher is appointed to a temporary position,
he or she cannot participate in KPERS.
Temporary Teacher (Set Time Period)
There are occasions when a school district must hire a teacher for a set time. For example, three weeks, six weeks, etc., when the regular teacher plans to return to employment. The employer may appoint this teacher to a temporary position. If so, KPERS school contributions will not be deducted.
When a temporary teacher is appointed to a covered position he or she must contribute to the Retirement System. For example, a temporary teacher is appointed to a position for two weeks. The permanent teacher is not able to return to work. The temporary teacher now becomes the replacement teacher. He or she must participate in the Retirement System.
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Dual Employment
A "dual employee" means any employee who holds covered positions with two or more participating employers and who meets the eligibility requirements for membership at each position. For each dual employee, coverage under each position shall be determined separately, in accordance with the provisions of the act and the membership rules and regulations. K.A.R. 80-2-1(a).
Dual employment is not limited to school employees. It applies to KPERS members who are employed in covered KPERS positions with two or more employers.
Example of dual employment
An employee works at least 630 hours per year for a school employer and
1000 hours per year for a non-school employer. Membership is with both
employers, and each employer completes a KPERS-1 form, marking “Report
Dual Employment.”
Example of what is not dual employment
An employee is a contributing member at one employer because the position
meets membership requirements and works for a second KPERS employer, but
the employee is not in a position that meets KPERS membership requirements.
The member does contribute with the employer that meets membership requirements, and does not contribute with the employer that does not meet requirements for KPERS membership.
If you have an employee who works in a covered position who is already working in a KPERS covered position with another employer, you will need to complete the Report of Member Status form (KPERS-1) and check “Report Dual Employment.”
Part A - Check Report Dual Employment
Social Security Number
Name
Address
Employer ID number
System Type
Department number
Name of Participating Employer
Date of Member’s Employment (hire date)
Only applicable to Correctional Employees
Check if member is KPERS, KP&F, Judges or Elected Official
Part B - Does not need to be completed
Part C - Member’s signature
If member does not sign, please forward to the KPERS office without the
member’s signature.
Part D - Designated Agent’s Signature-
Designated Agent must sign.
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"Totality of Employment"
"Totality of employment" means that employee and employer contributions shall be remitted on the compensation of all positions filled by an employee with the same participating employer, if at least one position meets the definition of employee in K.S.A 74-4902 (14) or K.S.A 74-4932(4), and amendments thereto. All state of Kansas agencies, including board of regents institutions, shall constitute one employer. An employee of any state agency in a covered position who also works in a non-covered position for the same or another state agency shall have contributions withheld from compensation for all positions. K.A.R. 80-2-1(d)
Contributions must be taken from all compensation earned with the same employer if the member is in a KPERS covered position. For example: A member works for an employer in a KPERS covered position. The member also takes on additional positions with the same employer (cutting grass, janitorial work, ticket booth at ball games, driver’s education, etc.) The member would have KPERS contributions taken from all compensation earned from all positions with the same employer. Note: Dual Employment and Totality of Employment both increase a member’s salary, but do not add additional service credit.
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Changing from non-Covered to Covered Position
It is extremely important that employers who appoint employees to temporary, seasonal and less than 1,000 hours (non-school) and 630 hours (school) must always document properly to avoid confusion regarding benefits.
An employee hired in a non-covered position might later be in a covered position due to a change in job requirements.
Pay close attention to hours worked by permanent part-time employees to determine whether they may fall under KPERS’ statutory definition of an employee. If they regularly work at least 1,000 hours year after year, the position is obviously not temporary. If it is also not seasonal, it is a covered position.
Membership is not available for non-covered employment.
Membership is mandatory for covered employment.
Remember that a part-time position, just like a full-time position, is a covered position as long as it meets the definition of a covered position (non-seasonal, non-temporary, requiring at least 630 hours annually for schools or 1,000 hours for non-school employment).
K.S.A. 74-4902(14) defines an employee as "any appointed or elective officer or employee of a participating employer whose employment is not seasonal or temporary and whose employment requires at least 1,000 hours of work per year."
K.S.A. 74-4932(4) defines school district employees as "any employee of a participating employer which is [an eligible school district employer] whose employment is not seasonal or temporary and whose employment requires at least 630 hours of work per year or 3.5 hours of work per day for at least 180 days or any employee who is concurrently employed by two or more eligible employers…whose combined employment is not seasonal or temporary and whose combined employment requires at least 630 hours of work per year or 3.5 hours of work per day for at least 180 days."
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If an employee appears to be retroactively eligible for KPERS coverage, the employer must retrace the employee’s hourly work history and when the employee’s position became a covered position. The KPERS auditor sometimes makes this determination.
A school employee’s KPERS membership should be established on that date.
A non-school employee’s membership date is established one year after the position became a covered position.
Reporting on behalf of the now-covered employee should be completed.
KPERS emphasizes the importance of reporting such employees. Arrearages of employees’ KPERS contributions will be the employer’s responsibility if the arrearage exceeds six months. K.S.A. 74-4990 provides the specifics with regard to how arrearages are handled by the Retirement System.
An arrearage obligation shall arise when it is ascertained that required contributions have not been made to the Kansas public employees retirement system at the required time. Such arrearage obligation shall be met by the employer by preparing a report on the appropriate form to correct all previous reports affected by the arrearage obligation. The employer with the first report shall submit such report after such an arrearage obligation is discovered or as the board of trustees of the system may otherwise prescribe.
The proper remittance to cover employer and employee contributions in arrearage shall accompany such report or as the board of trustees of the system may otherwise prescribe for all arrearages other than for the year of service as provided in K.S.A. 74-4911 and amendments thereto. In addition, the employer will pay to the System, interest at the current actuarial interest rate assumption. If the employee retires within 24 months of the employer first reporting this arrearage, the employer will pay to the System a lump-sum amount equal to the difference of the actuarial present value of the retirement benefit and the accumulated value of any contributions represented by the arrearage.
No employee shall pay any part of the arrearage. The amounts due for an arrearage obligation shall be based upon the compensation paid to the member and at the rates in effect at the time the contributions were originally due to be paid to the System. The employer shall not be required to pay the employee contributions or interest on arrearages of six month or less.