Who do I report?

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 as follows:

  1. Employees who rejected participation upon the agency’s participation in the Systems.
  2. City Council Members / Mayors who are Full Time AND rejected participation in the System.
  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 the Kentucky Employees Retirement System 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 the Kentucky Employees Retirement System 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).
 
  • Employer Publications/Forms

    ​A collection of newsletters, handouts, and manuals to help with the reporting process.

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  • Employer Self Service

    ​An application that allows Agency Personnel to manage Employer accounts.

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  • Employer Reporting

    ​Learn more about the monthly reporting process. 

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  • ERCE Contacts

    ​Need to contact an ERCE Representative?

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  • Employer Training Videos

    Training videos topics that include pension spiking, GASB, and how to update information on ESS.

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