benefit plans administered by the NJ Division of Pensions and
Benefits require that employee contributions be remitted regularly
to the Division. The defined benefit plans include the
TPAF, PERS, PFRS, SPRS, and JRS.
employers who use Centralized Payroll
have employee contributions remitted for them by Centralized Payroll.
Pension contribution and salary records are available by accessing
the TREADHOC system.
other employing locations that utilize
their own payroll methods must remit employee contributions through
TEPS, "The Employer Transmittal Electronic Payments System"
and reconcile employee pension information and monies each calendar
quarter, each employer that does not use Centralized Payroll is
issued a preprinted Quarterly Report of Contributions.
Defined Benefit Plans and Pensionable
Under Chapter 113, P.L. 1997, the
amount of compensation (salary) on which member contributions
and benefits are based, for the defined benefit plans listed above,
may not exceed the compensation limitation set by federal Internal
In other words, salary earned
by a member in excess of the compensation limitation set by Internal
Revenue Code is not pensionable; that is, it may not be used in
determining member contributions and benefits. More information,
including the current compensation limitation, is available here:History
of Pensionable Salary Limits
contribution plan (ABP, SACT, NJSEDCP, ACTS) has specific rules
and procedures for reporting and remitting employee contributions.
By following a link below, you will be able to find information
concerning the procedures for that fund.
|Alternate Benefits Program
|Supplemental Annuity Collective
Trust -- Regular & Tax-Sheltered
| New Jersey State Employees
Deferred Compensation Plan
Quarterly Report of Contributions (ROC)
addresses employer responsibilities for reporting employee contributions
and payments for pension, group life insurance, and supplemental
retirement savings plans, and reporting employee service on the
Quarterly Report of Contributions. Of particular importance
are the discussions on base salary,
service credit, group
life insurance premiums, salary reported
for members on a leave of absence with pay, and certified
payroll deductions for employee pension liabilities like loans,
arrears, and back
this section is a sample ROC for a hypothetical, small
PERS-covered employer with line-by-line instructions for completing
of the ROC for Past Quarters
Copies of the Quarterly
Report of Contributions submitted for past quarters are available
from the Division.
Send a written request for the reports
you need, specifying the fund and the quarter/year, along with
a check to cover reproduction costs, as detailed below:
Page) for Copies of the ROC for Past Quarters
ROC Requested Has:
1 to 10 Pages
11 to 20
Letters should be addressed to:
Audits and Billing
Division of Pensions and Benefits
PO Box 295
Trenton, NJ 08625-0295
Checks should be made out to: State
of NJ, Department of the Treasury
Please allow 7 -10 working days for
your request to be processed.
are required from employers for their contributions and/or payments
that are necessary to adequately fund employee benefits.
The amounts of all bills are established by the actuaries who
monitor and assess the funding needs of the pension funds, SHBP,
etc. Historically, the bills for "employer liability"
for the Defined Contribution Plans and State Health Benefits Program
costs have been mailed during November of each year with a due
date of April 1st of the following year.
represents an amount that has been determined by the actuaries
and has been prorated according to the membership totals at each
employing location. The bills represent the employer costs for
the plan year two years prior.
Local Employer Pension Contributions Due April 1, 2007:
2007, local employers (municipalities, counties, school boards,
authorities, etc.) participating in the PERS will have an employer
pension contribution due. Chapter 108, P.L. 2003, which calls
for the return of employer pension contributions on a phase-in
basis, was enacted to assist employers with this returning obligation.
For 2007, the amount due will be 60% of the actuarially calculated
employer contribution. For
specific information about the 2006 employer contribution due
on April 1, 2007 for your PERS location, click here.
Local Employer Pension Contributions Due April 1, 2007:
2007, local employers (municipalities, counties, and other local
groups) participating in the PFRS will have an employer pension
contribution due. Chapter 108, P.L. 2003, which calls for
the return of employer pension contributions on a phase-in basis,
was enacted to assist employers with this returning obligation.
information about the employer contribution due on April 1, 2007
for your PFRS location for 2006, click here.
Benefits Pension Plans and Group Life Insurance
describes the billing and payment process for employer liabilities
for the State-administered defined benefit pension plans, assessed
employer shortages, and Noncontributory Group Life Insurance.
The employer bill is sent in the form of a memo and a "book
entry transfer" is conducted within State accounts.
Employers (including State agencies that do not use Centralized
A bill is sent to the location, which is then required to pay
by a check made out to the appropriate fund. The bill
is itemized and mailing instructions are included.
to be expected on employer bills will include some or all of the
for remittance and due date are included on an employer bill.
Contribution Pension Plans and Group Life Insurance
and payment process for employer liabilities for the Alternate
Benefit Program (ABP), NJ State Employees Deferred Compensation
Plan (NJSEDCP), Supplemental Annuity Collective Trust (SACT),
and Additional Contributions Tax Sheltered (ACTS), and Noncontributory
Group Life Insurance.
the link to instructions.
are no employer liabilities under NJSEDCP.
are no employer liabilities under SACT.
are no employer liabilities under ACTS.
Health Benefits Program (SHBP)
This section describes the reporting,
billing and payment process for the State Health Benefits Program.
Reporting and Billing