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Position Status

​Employers are required by 105 KAR 1:140 to report all employees of the agency in the monthly report. The exceptions to this requirement are:

  1. Employees who rejected participation upon the agency's participation in the Systems.

  2. City council members or mayors who are full time and rejected participation in the Systems.

  3. Employees who are currently participating in another retirement system (e.g. ICMA, KTRS) for the position in which they are employed.

  4. Volunteer Firemen (except by Okolona Fire District).

  5. Student employees of public universities participating in KERS who are enrolled as full-time students in a course of study at the university and who are exempt from FICA withholding pursuant to 26 U.S.C. 3121(b)(10) and 26 C.F.R. 31.3121(b)(1)-2.

  6. Student employees of public universities participating in KERS who are enrolled as full-time students in a course of study at the university and are classified as full-time students throughout the fiscal year pursuant to 29 C.F.R. 519.2(a).


Positions in KERS and CERS that average one hundred (100) or more hours per month over a calendar or fiscal year. This is a participating position.

Noncertified school board employees are required to average eighty (80) or more hours per month over actual days worked within a school year. Generally, if the employee averages 4 or more hours per day, they should be considered Regular Full Time.  For more information regarding about the averaging requirement, refer to the Employer Reporting Manual, Chapter 6 - School Boards This is a participating position.  Note: Substitute noncertified school board employees who meet the above requirement shall be reported as regular full-time.

Positions in KERS and CERS which may be permanent but require less than a calendar or fiscal year average of one hundred (100) hours of work per month (for school board employees - 80 hours per month over actual days worked in a school year).  Use this position status if the employee has a set work schedule.  This position status may be participating or non-participating depending on actual hours worked. Employees classified by an employer as part-time but who meet the definition of regular, full-time per KRS 61.510(21) and 78.510(21) must have salary and contributions reported.  If an employee is working more than one job for more than one employer in the same system, a combination of hours will be used to determine eligibility per KRS 61.680(6). 

Similar to Part Time, the Intermittent position status in KERS and CERS is for those employees who receive creditable compensation which must be reported to KRS, but who maintain a sporadic work schedule and may not earn wages every month.  This position status may be participating or non-participating depending on actual hours worked.  Employees classified by an employer as intermittent but who meet the definition of regular, full-time per KRS 61.510(21) and 78.510(21) must have salary and contributions reported.  If an employee is working more than one job for more than one employer in the same system, a combination of hours will be used to determine eligibility per KRS 61.680(6). 

Positions in KERS, SPRS and CERS which are temporary in duration, which coincide in duration with a particular season or seasons of the year, which may recur regularly from year to year and are limited to nine (9) months (school board employees are limited to 6 months).  Employees classified under this status should not have contributions withheld from their creditable compensation. 

Positions in KERS not to exceed nine (9) months and positions in CERS not to exceed twelve (12) months.  In CERS, the employer cannot rehire a person in a temporary position; the position must be non-renewable.  Employees classified under this status should not have contributions withheld from their creditable compensation. 

Positions in CERS only; not to exceed twelve (12) months and not renewable.  CERS employers may designate an initial period of probation for all its employees not to exceed twelve (12) months.  Employees classified under this status should not have contributions withheld from their creditable compensation. 

Positions in KERS and CERS limited to thirty (30) working days and not renewable.  Employees classified under this status should not have contributions withheld from their creditable compensation. 

Positions in KERS only; not to exceed nine (9) months.  Employees classified under this status should not have contributions withheld from their creditable compensation. 

Positions in KERS or CERS that are held by regular full-time employees who do not work 12 months per year but are paid over 12 months.  Some examples include head start employees employed by community action agencies and school nurses employed by local health departments. 

Individuals working as independent contractors should not be reported to KRS on the monthly report.  The Internal Revenue Service (IRS) sets specific guidelines which must be met before an individual can be classified as an independent contractor for tax purposes.  If the individual is not classified as an independent contractor for reporting income to the IRS, the individual cannot be exempt from retirement coverage.  Contracts must be submitted to our Office of Legal Services for review before the employee can be classified as an independent contractor.




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