Connecticut General Statutes
Chapter 167a - Teachers' Retirement System
Section 10-183n. - Duties of teachers' employers. Transmission of deductions.

(a) Each employer shall: (1) Before employing a teacher, notify such teacher of the provisions of this chapter applicable to such teacher; (2) distribute, post or otherwise disseminate in a timely manner, to teachers in its employ, any notices, bulletins, newsletters, annual statements of account and other information supplied by the board for the purpose of properly notifying teachers of their rights and obligations under the system; (3) furnish to the board at times designated by the board such reports and information as the board deems necessary or desirable for the proper administration of the system; and (4) deduct each month eight and one-fourth per cent of one-tenth of such teacher's annual salary rate as directed by the board and any additional voluntary deductions as authorized by such teacher. In the event an employer does not deduct the monthly amount for the member's mandatory contribution from the member's annual salary, as required and set forth in subdivision (4) of this subsection, the member shall remit such amount to the board. A member who fails to remit such amount to the board shall not receive annual salary rate credit for the amount to which the payment relates.

(b) (1) Each local treasurer or other person having custody of amounts deducted under this chapter by an employer shall transmit and report such amounts to the board so that they are received by the board no later than the fifth business day of the following month. On and after July 1, 2001, all such amounts shall be transmitted via electronic transfer of funds. If the employer deducted such amount from the member's salary but failed to remit the payment to the board, the employer shall be responsible for paying the amount deducted for the mandatory contribution plus the credited interest due from the date the payment of the mandatory contribution amount was required to be made by the employer to the date the payment was received by the board. In the event the mandatory contribution amount is not received by the board, the member shall be ineligible for the associated service credit. The board shall not be required to refund credited interest for payments made to the board before the required due date.
(2) All amounts transmitted to the board for member contributions shall at all times be the property of the system and while in the custody of such local treasurer or other person such person is a fiduciary with respect to such amounts and shall discharge a fiduciary's responsibilities solely for the benefit of the system. If such amounts are not accompanied by the reports and information deemed necessary or desirable by the board for the proper administration of the system, in accordance with subsection (a) of this section, the board may deem such amounts not received by the fifth business day of the following month for purposes of this subsection until the date on which such reports and information are received. The board shall be entitled to receive from an employer interest at the rate of nine per cent per year from the due date on all amounts deducted by such employer and not received by the board by the fifth business day of the following month. Interest at the rate of nine per cent per year shall be compounded annually on the interest assessed from the date payment is received to the date the interest assessment is paid. Such interest shall be treated as an amount earned by assets of the system.
(c) All amounts received by the board under this section shall be forwarded to the State Treasurer.
(d) Each member shall file with the board such forms, documents and information as the board deems necessary or desirable for the proper administration of the system.
(P.A. 78-208, S. 13, 35; P.A. 82-218, S. 37, 46; P.A. 83-462, S. 1, 2; P.A. 84-241, S. 2, 5; P.A. 92-205, S. 2, 12; May Sp. Sess. P.A. 92-14, S. 1, 11; P.A. 00-187, S. 65, 75; P.A. 03-232, S. 10; P.A. 05-153, S. 1; P.A. 11-48, S. 285; P.A. 22-118, S. 179, 295.)
History: P.A. 82-218 replaced board of higher education with board of governors pursuant to reorganization of higher education system, effective March 1, 1983; P.A. 83-462 amended Subsec. (a) to provide that each employer shall distribute to teachers any notice, bulletins, etc. supplied by the board for purpose of notifying teachers of rights and obligations under the system and amended Subsec. (b) to provide that amounts deducted by employer are the property of the system and person in custody of such amounts is a fiduciary and shall discharge his responsibilities solely for the benefit of the system; P.A. 84-241 added “of higher education” to board of governors' title; P.A. 92-205 amended Subsec. (a) to increase monthly deduction from 6% of one-tenth of annual salary rate to 7% of one-tenth of annual salary rate; May Sp. Sess. P.A. 92-14 changed effective date of P.A. 92-205, S. 2 from June 10, 1992, to July 1, 1992; P.A. 00-187 amended Subsec. (b) to provide for the reporting of deducted amounts, to change the time frame for the receipt of the funds by the board from the last business day of the month to the fifth business day of the following month, to require the electronic transfer of funds on and after July 1, 2001, to change the time frame for determining if the board is entitled to interest on overdue payments from payments not received within one calendar month of the due date to payments not received by the fifth business day of the following month, and to provide for interest at a rate of 9% per year to be compounded annually on the interest assessed from the date payment is received to the date the interest assessment is paid, effective July 1, 2000; P.A. 03-232 amended Subsec. (a)(4) to change the monthly deduction from 7% to 7.25% of “one-tenth of such teacher's annual salary rate”, effective July 1, 2004; P.A. 05-153 amended Subsec. (b) to authorize board to deem amounts received as “not received” by due date unless and until amounts are accompanied by data needed by board to administer system and make a technical change for the purpose of gender neutrality, effective July 1, 2005; pursuant to P.A. 11-48, “Board of Governors of Higher Education” was changed editorially by the Revisors to “Board of Regents for Higher Education” in Subsec. (a), effective July 1, 2011; P.A. 22-118 amended Subsec. (a) to replace “seven and one-fourth per cent” with “eight and one-fourth per cent” in Subdiv. (4), delete provision re exception for certain special teaching assignments, add provisions re employer's failure to deduct monthly amount for member's mandatory contribution, amended Subsec. (b) to designate existing provisions re person having custody of amounts deducted as Subdiv. (1) and amend same to add provisions re employer that deducts amount from member's salary but fails to remit payment and board not to refund credited interest for payments made before due date, to designate provisions re amounts to be property of the system, date of receipt of amounts not accompanied by certain reports and information, and board entitlement to interest as Subdiv. (2), amended Subsec. (d) to replace “an enrollment and such other forms” with “such forms”, and made technical changes, effective July 1, 2022.
Cited. 136 C. 184; 210 C. 531.

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