Employers are responsible to withhold deductions from eligible salary paid to employees whose coverage in a PERA retirement plan is mandatory or have elected optional coverage. Member contributions must be withheld from gross pay prior to any other taxes or benefit withholdings. Those wages and deductions are reported each pay period on a Salary Deduction Report (SDR) through one of three methods listed below.
State law requires full payment of employee and employer contributions and the contribution file be remitted within 14 calendar days of the pay date to avoid late fees.
File Reporting Methods
Employers with internet and email capabilities are required to submit their SDR using PERA’s Employer Reporting and Information System (ERIS).
Web SDR: manual data entry.
Transmit File: upload a properly formatted fixed length text file saved with specific extension (.sdr). The file format specifications are available in Chapter 9 of the Employer Manual. An approved test file is required before using this method. Contact PERA’s Employer Representatives for more information.
Pre-Printed SDRs: this method is only available to employers who do not have the computer and email capabilities required for ERIS. PERA mails pre-printed SDR forms based on your pay calendar frequency.
