60S-2.019. Credit for Unreported Service

Retirement credit for service that was performed after December 1, 1970 under the Florida Retirement System and, due to error, was never reported to the Division as required in Rule 60S-3.011, F.A.C., may be claimed by a member of the Florida Retirement System provided:

(1) The unreported service was performed by an employee filling a regularly established position based on the definition in effect at the time of the service as follows:

(a) A regularly established position during the period from January 1, 1972 through June 30, 1979 was any position authorized in an employer’s approved budget for which salary funds were specifically appropriated to pay the salary of the position. Included within this definition were temporary, part-time, full-time, probationary, and seasonal employment positions. Not included within this definition was any position the salary for which was derived from a fund for Other Personal Services or from any account or sub-account other than the regular salary account which was the source of funds for the salaries of those positions which were regularly established and reported to the Division.

(b) A regularly established position after June 30, 1979 through September 4, 1990 is any position that qualifies under the definition provided in subsection 60S-6.001(58), F.A.C., except that a regularly established position in a local agency is one that is in existence for a period beyond four consecutive calendar months instead of six calendar months.

(c) A regularly established position after September 4, 1990 is any position that qualifies under the definition provided in subsection 60S-6.001(58), F.A.C.

(2) The employer substantiates the reporting error by submitting to the Division all of the following documentation:

(a) Explanation of how and why the error occurred;

(b) Copies of any written policies concerning enrollment in the Florida Retirement System followed by the employer during the period of unreported service;

(c) A list of all employees with such unreported service and the following information for each employee:

1. Date of employment;

2. Period not reported for retirement;

3. Job title;

4. Nature of work;

(d) A list of all employees who were paid from the same account or sub-account as the employees listed in paragraph (c) above during the period of unreported service;

(e) Identification of all employees listed in paragraph (d) above who were enrolled in the Florida Retirement System during the period of unreported service; and

(f) Any other documentation required by the Division.

(3) The employer satisfies the following requirements:

(a) The service of all other employees in similar regularly established positions with the same employer was reported during the same period; or

(b) The unreported service is reported retroactively as follows:

1. From December 1, 1970 through July 30, 1979, the service of all former and current employees who were paid from the same account or sub-account by the same employer during the same period as provided in paragraph 60S-2.019(1)(a), F.A.C.; or

2. On and after July 1, 1979, the service of all former and current employees who held regularly established positions with the same employer during the same period as provided in paragraph 60S-2.019(1)(b), F.A.C.

(4) The required contributions are made by the employee and employer for the applicable periods as provided in Rule 60S-3.003, F.A.C., plus interest as provided in Rule 60S-3.0035, F.A.C., beginning with the first fiscal year of the period claimed.

Rulemaking Authority 121.031 FS. Law Implemented 121.021, 121.081 FS. History–New 3-11-87, Formerly 22B-2.019, Amended 4-5-12.