Section 303-18-004 - Insufficient Contributions004.01 Active Members 004.01(a) Except as provided in subsection 004.03, if NPERS determines that a retirement system has received insufficient contributions from an employer of an active member, NPERS shall require the employer remit the additional required employee and employer contributions, and this amount may include interest.004.01(b) Additional employee contributions required under subsection 004.01(a)shall be picked up by the employer and the contributions so picked up shall be treated as employer contributions in determining federal tax treatment under the Internal Revenue Code. The employer shall pay these employee contributions from the same source of funds which is used in paying earnings to the employee.004.01(c) Except as provided in subsection 004.03, any additional employer contribution shall be made in conjunction with the employee contribution. If a member in a defined benefit plan terminates employment prior to payment of the required employee contribution, then the employer shall complete payment of the employee and employer share of the required contribution.004.02 Inactive Members. Except as provided in subsection 004.03, if NPERS determines that a retirement system has received insufficient contributions from an employer of an inactive member, then NPERS shall require the employer remit the additional required contributions, including interest, as necessary to make up the insufficient employee and employer contributions.004.03 All insufficient contribution amounts required under this section shall be paid by the employer unless the Director determines it is either unreasonable or unfeasible for the employer to pay the insufficient employee or employer contributions.004.04 All employee and employer contributions amounts required to be paid under this section shall be paid by the employer within sixty (60) days of NPERS providing notice to the employer that there is an insufficient employee or employer contribution remittance due.303 Neb. Admin. Code, ch. 18, § 004