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)[As amended by P.A. 22-0118,S. 179 of the Connecticut Acts of the 2022 Regular Session] 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.(4)[As amended by P.A. 22-0118,S. 295 of the Connecticut Acts of the 2022 Regular Session]deduct each month seven and one-fourth per cent of one-tenth of such teacher's annual salary rate as directed by said board and any additional voluntary deductions as authorized by such teacher, except that no deductions shall be made from any amounts received by regularly employed teachers for special teaching assignments rendered for the State Board of Education, the Technical Education and Career System or the Board of Regents for Higher Education unless the salary for such special teaching assignment is equal to or greater than the minimum salary paid for such teacher's regular teaching assignment.(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.Conn. Gen. Stat. § 10-183n
(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 .)
Amended by P.A. 22-0118, S. 295 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022.Amended by P.A. 22-0118, S. 179 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022. Cited. 136 Conn. 184 ; 210 Conn. 531 .