Montana § 19-20-208 - Duties And Liability Of Employer

§ 19-20-208. Duties And Liability Of Employer

Duties and liability of employer. (1) Each employer shall: (a) (i) each month, report the name, social security number, time worked, and gross earnings of each employed member; and (ii) pick up the contributions of each employed member at the rate prescribed pursuant to 19-20-602 and 19-20-608 and transmit the contributions to the executive director of the retirement board; (b) transmit to the retirement system the employer's contributions prescribed by 19-20-605 and 19-20-609 at the time that the employee contributions are transmitted; (c) keep records and, as required by the retirement system, furnish information that is required in the discharge of the retirement system's duties, including financial, personal services, or other information or documentation requested by the retirement system to verify proper retirement system reporting and contribution remittance related to any individual hired by, working for, or paid by the employer, whether as a common law employee, an independent contractor, an employee or contractor of a third party, a volunteer, or in any other capacity; (d) on the employment of a person who is required to become a member of the retirement system, inform the person of the rights and obligations relating to the retirement system; (e) each month, report the name, social security number, time worked, and gross earnings of each retired member of the system who has been employed in a position that is reportable to the retirement system pursuant to 19-20-731 ; (f) whenever applicable, inform an employee of the right to elect to participate in the university system retirement program under Title 19, chapter 21; (g) at the request of the retirement system, certify the names of all persons who are eligible for membership or who are members of the retirement system; and (h) each month, report the name, social security number, time worked, and gross earnings of each substitute teacher, teacher's aide, and paraprofessional who, pursuant to 19-20-302 (4), has elected not to participate in the retirement system prior to completing 210 hours of employment in any fiscal year. (2) An employer shall submit a wage and contribution report to the retirement system every month, including for any month in which the employer does not pay compensation reportable to the retirement system.