All reporting agencies shall file the following employer reports for member and nonmember employees:

• a contributing employee report;
• a noncontributing employee report; and
• a working retiree report.

Each report must be accompanied by statutorily required employer and employee contributions to the appropriate retirement system as follows:

• the contributing employee report requires employer and employee contributions;
• the noncontributing employee report requires no contributions; and
• the working retiree report requires employer contributions only.

The required contribution rate is the rate in effect at the time the employees or workers are paid, and not the contribution rate in effect when the compensation was earned.

Reporting agencies shall use MPERA's employer web reporting system and shall remit payment via automated clearing house (ACH).

If the reporting agency does not have access to the internet, the employer reports may be either hard-copy or electronic but must be in the format provided by MPERA, (see Employer Payroll File Layout) and must be accompanied by the payment of all applicable contributions.

The report must be in alphabetical order by last name, must include each employee who terminated during the pay period being reported, and must contain the following for each employee:

1. social security number;
2. last and first name;
3. salary;
4. regular contributions, if any;
5. service purchase contributions, if any; and the
6. actual hours for which the employee or worker received compensation.

Additionally, employers must provide the home addresses of employees and workers who are members of an MPERA-administered retirement system. Home addresses of nonmembers are not required.

Reports filed by PERS employers must also include any state or local elected official.

Reporting agencies of the Montana University System (MUS) shall report employees in PERS-covered positions who elect the MUS Retirement Plan (MUS-RP). The MUS-RP report must include all information required in (6). At the same time, reporting agencies of the MUS shall transmit amounts equal to the statutorily required plan choice rate and the education fund rate for those employees.