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Full Text of SB2861

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SB2861 - 104th General Assembly

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SB2861 Engrossed
LRB104 16724 RPS 30130 b
1

AN ACT concerning public employee benefits.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Pension Code is amended by
5
changing Section 17-132 as follows:

6

(40 ILCS 5/17-132)

(from Ch. 108 1/2, par. 17-132)
7

Sec. 17-132.
Payments and certification of salary
8
deductions.
9

(a) An Employer shall cause the Fund to receive all
10
members' payroll records and pension contributions within 30
11
calendar days after each predesignated payday. For purposes of
12
this Section, the predesignated payday shall be determined in
13
accordance with each Employer's payroll schedule for
14
contributions to the Fund.
15

(b) An Employer that fails to timely certify and submit
16
payroll records to the Fund is subject to a statutory penalty
17
in the amount of $100 per day for each day that a required
18
certification and submission is late.
19

Amounts not received by the 30th calendar day after the
20
predesignated payday shall be deemed delinquent and subject to
21
a penalty consisting of interest, which shall accrue on a
22
monthly basis at the Fund's then effective actuarial rate of
23
return, and liquidated damages in the amount of $100 per day,

SB2861 Engrossed
- 2 -
LRB104 16724 RPS 30130 b
1
not to exceed 20% of the principal contributions due, which
2
shall be mandatory except for good cause shown and in the
3
discretion of the Board.
4

An Employer in possession of member contributions deducted
5
from payroll checks is holding Fund assets, and thus becomes a
6
fiduciary over those assets.
7

(c) The payroll records shall report (1) all pensionable
8
salary earned in that pay period, exclusive of salaries for
9
overtime, extracurricular activities, or any employment on an
10
optional basis, such as in summer school; (2) adjustments to
11
pensionable salary, exclusive of salaries for overtime,
12
extracurricular activities, or any employment on an optional
13
basis, such as in summer school, made in a pay period for any
14
prior pay periods; (3) pension contributions attributable to
15
pensionable salary earned in the reported pay period or the
16
adjusted pay period as required by subsection (b) of Section
17
17-131; and (4) any salary paid by an Employer if that salary
18
is compensation for validated service and is exclusive of
19
salary for overtime, extracurricular activities, or any
20
employment on an optional basis, such as in summer school.
21
Payroll records required by item (4) of this paragraph shall
22
identify the number of days of service rendered by the member
23
and whether each day of service represents a partial or whole
24
day of service.
25

(d) The appropriate officers of the Employer shall certify
26
and submit the payroll records no later than 30 calendar days

SB2861 Engrossed
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LRB104 16724 RPS 30130 b
1
after each predesignated payday. The certification shall
2
constitute a confirmation of the accuracy of such deductions
3
according to the provisions of this Article.
4

Each Charter School and contract school shall designate an
5
administrator as a "Pension Officer". The Pension Officer
6
shall be responsible for certifying all payroll information,
7
including contributions due and certified sick days payable
8
pursuant to Section 17-134, and assuring resolution of
9
reported payroll and contribution deficiencies.
10

(e) The Board has the authority to conduct payroll audits
11
of a charter school or contract school to determine the
12
existence of any delinquencies in contributions to the Fund,
13
and such charter school or contract school shall be required
14
to provide such books and records and contribution information
15
as the Board or its authorized representative may require.
16
Charter schools and contract schools shall retain all payroll
17
records and contribution information for a minimum of 5 years
18
after the payroll records and contribution information are
19
created.
The Board is also authorized to collect delinquent
20
contributions from charter schools and contract schools and
21
develop procedures for the collection of such delinquencies.
22
Collection procedures may include legal proceedings in the
23
courts of the State of Illinois. Expenses, including
24
reasonable attorneys' fees, incurred in the collection of
25
delinquent contributions may be assessed by the Board against
26
the charter school or contract school.

SB2861 Engrossed
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LRB104 16724 RPS 30130 b
1

(f) The Fund shall provide a conditional grace period for
2
contract schools that show evidence of timely and good faith
3
efforts to submit payroll records and make pension
4
contributions due between January 1, 2022 and April 1, 2022.
5
If payroll records and pension contributions due during that
6
time period are not submitted by April 1, 2022, the statutory
7
penalties, liquidated damages, and interest shall be
8
calculated from the original due date to the submission date
9
of the pension contributions or payroll records, as
10
applicable.
11

Evidence of timely and good faith efforts shall include,
12
but are not limited to, the following:
13

(1) evidence of the contract school's continuing
14

efforts to submit payroll records and make pension
15

contributions, both before and after the date the payroll
16

records and pension contributions were due;
17

(2) documented evidence submitted by the contract
18

school of the contract school's continuing efforts to
19

submit payroll records and make pension contributions;
20

(3) evidence in the possession of the Fund of the
21

contract school's continuing efforts to submit payroll
22

records and make pension contributions; and
23

(4) contact by the contract school with the Fund to
24

seek assistance and notify the Fund of difficulties with
25

submitting the payroll records and making the pension
26

contributions within a period of time determined by the

SB2861 Engrossed
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LRB104 16724 RPS 30130 b
1

Board after the date the pension contributions and payroll
2

records were due.
3

The Fund may adopt rules to implement the changes made by
4
this amendatory Act of the 102nd General Assembly.
5
(Source: P.A. 101-261, eff. 8-9-19; 102-636, eff. 8-27-21.)

6

Section 99.
Effective date.
This Act takes effect upon
7
becoming law.

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