(b) Reporting document. Employers shall provide a legible certified document containing all information deemed necessary by, and in a format prescribed or approved by, the Comptroller for the purpose of making benefit determinations from service, salary and deduction records. Employers seeking to alter or change any reporting document, once approved, must submit the proposed changes to the Comptroller for approval prior to implementation of the changes. In lieu of reporting salary and service information on a hard copy document, as described above, an employer may comply with the reporting requirements of sections 34 and 334 of the Retirement and Social Security Law by providing all information required by the retirement system over the internet pursuant to an electronic employer reporting system established for such purpose by the Comptroller. The reporting document shall include the following information for each employee paid on any payroll paid during the month:
(1) Control information. That information deemed necessary by the Comptroller for identifying and controlling specific records and accounts for each employee including, but not limited to, identification number, registration number, name, location code, report code, and report date.
(2) Contribution and payment information for each position held by an employee. Normal contribution or mandatory amount, loan payment amount, and arrears payment amount.
(3) Salary information for each position held by an employee. Gross salary paid (including value of maintenance, if any).(4) Service information for each position held by an employee. Number of days worked, determined in accordance with the following:(i) Number of days worked shall be reported without reduction for paid sick leave, paid vacation, personal leave, bereavement leave, or time off in lieu of pay for overtime.(ii) A full day worked shall be any day on which the employee performs paid service for at least the standard number of hours required for the position in which such service is rendered. In no event shall less than six hours be considered to be a full day. For full-time employees performing services pursuant to a collective bargaining agreement or contract that provides for other than a five day standard work week paid at straight time, an employer may report them at full-time per their payroll cycle, provided the cumulative number of hours equal at least 120 hours a month. A full day worked for such employees shall be a minimum of six hours of accumulated time worked and paid at the straight time rate. The minimum number of hours which shall be reported as days worked, for the purpose of reporting preliminary credit, for a full year of service credit for such employees is 1,560 hours.(iii) In the event that less than a full day is worked, prorated credit shall be given by the ratio of the number of hours worked in that day to the greater of the standard number of hours required for the position in which such service is rendered or six hours.(iv) Days worked, both full and fractional, shall be accumulated within a report period and the resulting total rounded to the next higher hundredth of a whole day. This total shall be reported as number of days worked.(v) In the event that salary adjustments are made in conjunction with a report, any corresponding adjustment in days worked must also be reported in the same period in which such salary adjustment is reported.(vi) In the event that salary and service adjustments are made but are not reflected on the regular report, a separate reporting form shall be submitted for employees to whom such adjustments apply, showing the amount of the adjustment and the control information applicable to the employees for the report period to which the adjustments apply.(vii) A full day worked for employees of the New York State Legislature shall be a minimum of six hours of accumulated time worked and the total number of days worked by such employees for the purpose of employer reporting shall be determined based on the cumulative number of hours worked in a calendar year. The number of hours which shall be reported as days worked, for the purpose of reporting preliminary credit, for a full year of service credit for employees of the State Legislature is 1,560 hours.(5) Demographic and employment transaction information deemed necessary by the Comptroller such as date of hire or rehire, change of title or position, any and all leaves of absence whether paid or unpaid, and date of termination.(6) Control totals. Each employer shall provide, in connection with each monthly report, such control totals of dollar amounts reported and number of days worked as are deemed necessary by the retirement systems.