Sec. 12.5. (a) An employer or department shall make the reports, membership records, or payments required by IC 5-10.3-6 or by sections 10 through 12 of this chapter:
(1) not more than thirty (30) days after the end of the calendar quarter, if applicable;
(2) by another due date specified in section 10 of this chapter; or
(3) by an alternate due date established by the rules of the board.
(b) If the employer or department does not make the reports, records, or payments within the time specified in subsection (a):
(1) the board may fine the employer or department one hundred dollars ($100) for each additional day that the reports, records, or payments are late, to be withheld under IC 5-10.3-6-7; and
(2) if the employer or department is habitually late, as determined by the board, the board shall report the employer or the department to the auditor of state for additional withholding under IC 5-10.3-6-7.
(c) An employer or department shall submit:
(1) the reports and records described in subsection (a) in a uniform format through a secure connection over the Internet or through other electronic means specified by the board in accordance with IC 5-10.2-2-12.5; and
(2) both:
(A) employer contributions determined under IC 5-10.2-2-11, IC 5-10.3-12-24, IC 5-10.3-12-24.5, or IC 5-10.3-12-24.7; and
(B) contributions paid by or on behalf of a member under section 9 of this chapter or IC 5-10.3-12-23;
by electronic funds transfer in accordance with IC 5-10.2-2-12.5.
As added by P.L.195-1999, SEC.25. Amended by P.L.165-2009, SEC.6; P.L.109-2015, SEC.22; P.L.241-2015, SEC.22; P.L.96-2020, SEC.2.
Structure Indiana Code
Title 5. State and Local Administration
Article 10.3. The Public Employees' Retirement Fund
Chapter 7. Membership; Creditable Service; Contributions; Withdrawal
5-10.3-7-0.1. Application of Certain Amendments to Chapter
5-10.3-7-0.3. Legalization of Certain Actions Under Section 2 of Chapter
5-10.3-7-2. Exclusions From Membership
5-10.3-7-2.7. Police Officers and Firefighters
5-10.3-7-3. Optional Membership
5-10.3-7-3.5. State Lottery Commission Members and Employees
5-10.3-7-4. Creditable Service
5-10.3-7-4.3. Public Employees' Defined Contribution Plan Service Credit Purchase
5-10.3-7-4.5. Out-of-State Service Credit Purchase
5-10.3-7-4.6. In-State Service Credit Purchase
5-10.3-7-4.8. State Quasi-Governmental Entity Service Credit Purchase
5-10.3-7-5. Military Service Credit
5-10.3-7-6. Leave Service Credit
5-10.3-7-7. Service Credits for Public Service
5-10.3-7-7.5. Exclusion of Service Before Prior Service Credit Date Contained in Resolution
5-10.3-7-7.7. Employees of Township Trustee's Office; Service Credit
5-10.3-7-7.9. Service Credits; Eligibility; Computation
5-10.3-7-9. Member Contributions
5-10.3-7-9.6. State Required to Make Certain Contributions
5-10.3-7-10. Membership Records
5-10.3-7-11. Payroll Preparation
5-10.3-7-12. Certification of Deductions; Transfer to Fund
5-10.3-7-12.5. Reports, Records, or Membership Payments; Failure to Submit
5-10.3-7-13. Suspension of Membership; Withdrawal of Contributions