Each participating employer is required to certify and submit payroll information electronically at the end of each pay period, in accordance with Code of Maryland Regulations, (COMAR) 22.04.01.01. When reporting payroll information, you must use our prescribed format. We no longer accept any data files containing social security numbers through regular email. While we do still accept submission of payroll data on CDs or diskettes, we strongly encourage all employers to use our secure website at https://sra.maryland.gov for the transmission of payroll data.
For more information about Online Payroll reporting, see the Secure File Upload Utility User Guide. If you need assistance preparing your data in the prescribed format, we will provide a stand-alone retirement payroll program free of charge that creates the payroll information file in the correct electronic format.
All payroll submissions should include the following two forms, which you can find on the Forms page.
- Remittance Reconciliation Form for Payroll Data
This form tells us the amount of the cash you are sending, the amount of your adjustments and the amount of your payroll data. (Cash, plus or minus your Form 714 adjustments, must equal the data you are submitting.)
- Revenue Control Transmittal
This form tells us the applicable pay period ending date, your location number, and which system to apply the contributions to. It also tells us the type of payment you're making, i.e.: employee or employer contributions.
The requirements for reporting payroll data are set forth in the Annotated Code of Maryland, State Personnel and Pensions Article, and Title 22 of COMAR. Please keep in mind the following:
- Do not include overtime, shift differential, bonuses, summer school salaries, adult education salary, additional temporary payments from special research projects, honorariums, vehicle stipends, or other payments that the Board of Trustees determines are not part of the normal salary for working the normal time in the member's position in your report. These items are not part of a member's "earnable compensation" for purposes of the member's retirement or pension benefit (see COMAR 22.01.01.01 B (4) (b)).
- Do not report payroll data for members not working during the summer months, unless the member elects to receive wage payments during the summer. For these employees, report zero Hours Worked and zero Standard Hours. Report the appropriate Pay Period Base Salary Paid, Actual Annual Compensation, Annual Earnable Compensation (full-time), and any Employee Contribution Amounts due in accordance with your pay schedule.
- There are a minimum number of standard hours for employees. The minimum number of standard hours for the Teachers' Retirement System, The Teachers' Contributory Pension System, and the Employees' Contributory Pension System for 10-month employees is 6 standard hours per day. All others have a minimum of 7 standard hours per day. If a member does not work the minimum number of hours, the member is considered part-time and should be reported as a part-time employee.
- For Part-Time employees, please review the definitions for Annual Earnable Compensation (full-time), Percentage of Time, and Actual Annual Compensation of the prescribed format.
- Actual hours worked my not be greater than the number of standard hours.
- Do not report payroll data during the period a member is on a Board-Approved Qualifying Leave of Absence (see COMAR 22.05.01.02).
- Do not report payroll information for members that do not receive pay during a pay period, i.e.: members who are on leave without pay. A member does not receive service credit for non-worked periods unless he/she files for, and is granted, a Board-Approved MSRA Form 46: Qualifying Leave of Absence, and upon completion of the leave, the member requests to purchase the leave period MSRA Form 26. The member must pay any payroll contributions that would have been due had they been working, plus interest to the billing date.
- Do not report workers' compensation benefits as payroll wages.
- When a member receives a retroactive salary increase, please submit a Form 714: Prior Period Payroll Adjustment and indicate the pay periods applicable to the increase. Please contact our Payroll Manager if you find it necessary to submit a large volume of prior period payroll adjustments to coordinate special handling of this situation. The Payroll Manager's telephone number is 410-659-8410.