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Payments by employers - 24 Pa. Cons. Stat. § 8327

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     § 8327.  Payments by employers.
        (a)  General rule.--Each employer, including the Commonwealth
     as employer of employees of the Department of Education, State-
     owned colleges and universities, Thaddeus Stevens State School
     of Technology, Pennsylvania State Oral School for the Deaf,
     Scotland School for Veterans' Children, and the Pennsylvania
     State University, shall make payments to the fund each quarter
     in an amount equal to one-half the sum of the percentages, as
     determined under section 8328 (relating to actuarial cost
     method), applied to the total compensation during the pay
     periods in the preceding quarter of all its employees who were
     members of the system during such period, including members on
     activated military service leave. In the event a member on
     activated military service leave does not return to service for
     the necessary time or receives an undesirable, bad conduct or
     dishonorable discharge or does not elect to receive credit for
     activated military service under section 8302(b.1)(3) (relating
     to credited school service), the contributions made by the
     employer on behalf of such member shall be returned with
     valuation interest upon application by the employer.
        (b)  Deduction from appropriations.--
            (1)  To facilitate the payment of amounts due from any
        employer to the fund through the State Treasurer and to
        permit the exchange of credits between the State Treasurer
        and any employer, the Secretary of Education and the State
        Treasurer shall cause to be deducted and paid into the fund
        from the amount of any moneys due to any employer on account
        of any appropriation for schools or other purposes amounts
        equal to the employer and pickup contributions which an
        employer is required to pay to the fund, as certified by the
        board, and as remains unpaid on the date such appropriations
        would otherwise be paid to the employer. Such amount shall be
        credited to the appropriate accounts in the fund.
            (2)  To facilitate the payments of amounts due from any
        charter school, as defined in Article XVII-A of the act of
        March 10, 1949 (P.L.30, No.14), known as the Public School
        Code of 1949, to the fund through the State Treasurer and to
        permit the exchange of credits between the State Treasurer
        and any employer, the Secretary of Education and the State
        Treasurer shall cause to be deducted and paid into the fund
        from any funds appropriated to the Department of Education
        for basic education of the chartering school district of a
        charter school and public school employees' retirement
        contributions amounts equal to the employer and pickup
        contributions which a charter school is required to pay to
        the fund, as certified by the board, and as remains unpaid on
        the date such appropriations would otherwise be paid to the
        chartering school district or charter school. Such amounts
        shall be credited to the appropriate accounts in the fund.
        Any reduction in payments to a chartering school district
        made pursuant to this section shall be deducted from the
        amount due to the charter school district pursuant to the
        Public School Code of 1949.
        (c)  Payments by employers after June 30, 1995.--After June
     30, 1995, each employer, including the Commonwealth as employer
     of employees of the Department of Education, State-owned
     colleges and universities, Thaddeus Stevens State School of
     Technology, Pennsylvania State Oral School for the Deaf,
     Scotland School for Veterans' Children and The Pennsylvania
     State University, shall make payments to the fund each quarter
     in an amount computed in the following manner:
            (1)  For an employer that is a school entity, the amount
        shall be the sum of the percentages as determined under
        section 8328 applied to the total compensation during the pay
        periods in the preceding quarter of all employees who were
        active members of the system during such period, including
        members on activated military service leave. In the event a
        member on activated military service leave does not return to
        service for the necessary time or receives an undesirable,
        bad conduct or dishonorable discharge or does not elect to
        receive credit for activated military service under section
        8302(b.1)(3), the contribution made by the employer on behalf
        of such member shall be returned with valuation interest upon
        application by the employer.
            (2)  For an employer that is not a school entity, the
        amount computed under subsection (a).
            (3)  For any employer, whether or not a school entity, in
        computing the amount of payment due each quarter, there shall
        be excluded from the total compensation referred to in this
        subsection and subsection (a) any amount of compensation of a
        noneligible member on the basis of which member contributions
        have not been made by reason of the limitation under IRC §
        401(a)(17). Any amount of contribution to the fund paid by
        the employer on behalf of a noneligible member on the basis
        of compensation which was subject to exclusion from total
        compensation in accordance with the provisions of this
        paragraph shall, upon the board's determination or upon
        application by the employer, be returned to the employer with
        valuation interest.
     (June 13, 1985, P.L.40, No.19, eff. imd.; Aug. 5, 1991, P.L.183,
     No.23, eff. imd.; Apr. 29, 1994, P.L.159, No.29, eff. July 1,
     1995; Dec. 20, 1995, P.L.689, No.77, eff. July 1, 1996; May 17,
     2001, P.L.26, No.9, eff. imd.)

        2001 Amendment.  Act 9 amended subsec. (b).
        1995 Amendment.  Act 77 amended subsec. (c).
        1994 Amendment.  See section 18 of Act 29 in the appendix to
     this title for special provisions relating to applicability to
     1995-1996 and succeeding school years.
        1991 Amendment.  Act 23 amended subsec. (a).
        References in Text.  Section 14 of Act 57 of 1997 provided
     that a statutory reference to the Thaddeus Stevens State School
     of Technology, referred to in subsecs. (a) and (c), shall be
     deemed to be a reference to the Thaddeus Stevens College of
     Technology.
        Cross References.  Section 8327 is referred to in sections
     8502, 8506 of this title.

Last modified: November 27, 2007