Each employer designates one individual as the primary Reporting Official. The primary Reporting Official is responsible for ensuring that the monthly report is submitted correctly and on time, invoices are reviewed and paid in a timely manner, checking the monthly packet for pertinent information, and answering inquiries from KRS.
The Division of Employer Reporting, Compliance and Education (ERCE) has three teams based on reporting method: School Board, File/Web, and KHRIS (employers reported by the Personnel Cabinet). Each team can assist employers with questions about reporting, compliance, error resolution and other agency needs. Please contact
your ERCE team with any questions.
Find your ERCE Representative Here
Reporting Official Duties
Participating employers must submit employee information and retirement contributions through the Monthly Reporting process. KRS creates a template every month on the evening of the
25th and makes it available to each employer. The primary Reporting Official receives an email notification that the monthly report template and/or packet is available in Employer Self Service (ESS). Reporting Officials have until the
10th of the following month to submit the three components of the monthly report: the Employee Detail Report; Contribution Summary; and Contribution Payment.
Failure to submit all three components of the monthly report will result in a penalty per
Kentucky Revised Statute 78.625. If the 25th or 10th fall on a weekend or holiday, the report template and/or reporting deadline moves to the next business day.
To learn more about monthly reporting, watch our
Reporting Official videos, review chapter 4 in the
Employer Reporting Manual or
Personnel Cabinet Employer Reporting Manual, or contact your using the search field above or by visiting the ERCE Contacts page.
KRS issues all employer billings and credits through electronic invoices in Employer Self Service (ESS). KRS creates most invoices on the evening of the
25th, and the primary Reporting Official receives an email notification when they are available in ESS.
105 KAR 1:140 states that an employer must take action on each invoice by the due date provided on the invoice. For most invoices, the due date is 30 days from the date of creation. One exception is the Employer Pension Spiking Invoice, which allows the employer 12 months before invoice payment is due per Kentucky Revised Statute 61.598. As of April 2019, KRS instituted a new collection process for delinquent invoices.
To learn more about invoices, watch our
Invoice video series, review chapter 4 in the
Employer Reporting Manual or
Personnel Cabinet Employer Reporting Manual, or contact your ERCE representative using the search field above or by visiting the
ERCE Contacts page.
Kentucky Revised Statute 61.592 defines hazardous duty for KERS and CERS positions. This statute is the guideline used by the KRS Board of Trustees to determine if a position is eligible to participate as hazardous duty with KRS. Any employer has the right to petition the KRS Board for hazardous duty coverage. To begin the petitioning process employers should contact their ERCE representative for the hazardous duty packet.
The hazardous duty packet must be correctly completed and returned to your ERCE representative approximately
15 working days before the Audit Committee meeting that immediately precedes the KRS Board of Trustees quarterly meeting. The quarterly board meetings occur in February, May, September, and December and the date of the preceding Audit Committee meeting is available on the
To learn more about how to petition for hazardous duty watch our
Hazardous Duty Petition Process video, or contact your ERCE representative using the search field above or by visiting the
ERCE Contacts page.
Newly elected Mayor and City Council members have the right to elect or reject participation if they are in a full-time position according to
Kentucky Revised Statute 78.510(21) and this position is their first participation in the County Employees Retirement System (CERS). The Reporting Official must complete and submit the Form 2012 for each elected official who qualifies as full-time with no prior CERS service. If the elected official initially rejects participation, they can opt to join on a later date if they are in a full-time position. The Reporting Official or Employer Administrator should also update the agency head contact information in Employer Self Service to reflect a newly elected Mayor, and remove the previous Mayor's information.
To learn more about newly elected city officials contact your ERCE representative using the search field above or by visiting the ERCE Contacts page. The Form 2012 is available for download on the Available Forms list in
Employer Self Service.
The End of Year (EOY) Report is a MUNIS generated report that lists all classified employees, including non-participating, reported to CERS during the school year. KRS uses the information from the EOY Report to average and determine service credit for classified employees. KRS performs this process at the end of the fiscal year for all classified school board employees submitted on the monthly reports. School Boards must submit an End of Year report to KRS no later than July 20th. Submitting a report after July 20th will result in a penalty per Kentucky Revised Statute 78.615.
For more information about the School Board End of Year reports, please click here.