ERA Employer Handbook
Chapter 1: Overview
Using the Handbook, overview of the deferred compensation program, overview of the retirement systems and plans, types of employers who report retirement
Chapter 2: Membership
Eligibility, membership rules, employer responsibilities
Chapter 3: Service Credit
What is service credit and how is it earned
Chapter 4: Reportable Compensation
What compensation is reportable
Chapter 5: Special Conditions
Special conditions in reporting retirees, educational substitutes, higher education members, deferred payments of employee compensation, school district pay adjustments
Chapter 6: Contributions
Procedures for reporting employer and employee contributions, taxed and nontaxed employers, contribution rate tables
Chapter 7: Transmittal Codes
Status and type codes for reporting regular compensation and special payments, such as cash outs
Chapter 8: Transmittal Reporting
Transmittal reporting requirements, making corrections to the transmittal report, automated reporting requirements, Plan 3 special reporting, transmittal edits, manual reporting, sequencing information
Chapter 9: Transmittal Edit Reports
How DRS edits transmittal data, using the transmittal edit report, using the transmittal correction report
Chapter 10: Account Activity
The DRS receivables management system, detailed description of the Statement of Account Activity, information about employer invoices
Chapter 11: Deferred Compensation
What it is, employers who can participate, overview of the reporting system, both manual and automated
Chapter 12: Resources
Links to forms used by DRS, when to use a form, how to order forms
Chapter 13: Training
Training videos and aids
Chapter 14: Addendum
Additional handbook content for employers
Chapter 15: Financial Reporting
Additional financial content for employers
