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| Public Act 099-0176
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| HB2502 Enrolled | LRB099 07451 EFG 27572 b |
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AN ACT concerning public employee benefits.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Pension Code is amended by changing |
Sections 17-114, 17-132, and 17-149 as follows:
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(40 ILCS 5/17-114) (from Ch. 108 1/2, par. 17-114)
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Sec. 17-114. Computation of service. |
(a) When computing days of validated service, contributors |
shall receive one day of service credit for each day for which |
they are paid salary representing a partial or a full day of |
employment rendered to an Employer or the Board. |
(b) When computing months of validated service, 17 or more |
days of service rendered to an Employer or the Board in a |
calendar month shall entitle a contributor to one month of |
service credit for purposes of this Article. |
(c) When computing years of validated service rendered, 170 |
or more days of service in a fiscal year or 10 or more months of |
service in a fiscal year shall constitute one year of service |
credit. |
(d) Notwithstanding subsections (b) and (c) of this |
Section, validated service in any fiscal year shall be that |
fraction of a year equal to the ratio of the number of days of |
service to 170 days. |
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(e) For purposes of this Section, no contributor shall earn |
(i) more than one year of service credit per fiscal year, (ii) |
more than one day of service credit per calendar day, or (iii) |
more than 10 days of service credit in a 2 calendar week period |
as determined by the Fund.
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(Source: P.A. 97-30, eff. 7-1-11.)
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(40 ILCS 5/17-132) (from Ch. 108 1/2, par. 17-132)
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Sec. 17-132. Payments and certification of salary |
deductions. |
(a) An Employer shall cause the Fund to receive all |
members' payroll records and pension contributions within 30 |
calendar days after each predesignated payday. For purposes of |
this Section, the predesignated payday shall be determined in |
accordance with each Employer's payroll schedule for |
contributions to the Fund. |
(b) An Employer that fails to timely certify and submit |
payroll records to the Fund is subject to a statutory penalty |
in the amount of $100 per day for each day that a required |
certification and submission is late. |
Amounts not received by the 30th calendar day after the |
predesignated payday shall be deemed delinquent and subject to |
a penalty consisting of interest, which shall accrue on a |
monthly basis at the Fund's then effective actuarial rate of |
return, and liquidated damages in the amount of $100 per day, |
not to exceed 20% of the principal contributions due, which |
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shall be mandatory except for good cause shown and in the |
discretion of the Board. |
An Employer in possession of member contributions deducted |
from payroll checks is holding Fund assets, and thus becomes a |
fiduciary over those assets. |
(c) The payroll records shall report (1) all pensionable |
salary earned in that pay period, exclusive of salaries for |
overtime, special services, or any employment on an optional |
basis, such as in summer school; (2) adjustments to pensionable |
salary, exclusive of salaries for overtime, special services, |
or any employment on an optional basis, such as in summer |
school, made in a pay period for any prior pay periods; (3) |
pension contributions attributable to pensionable salary |
earned in the reported pay period or the adjusted pay period as |
required by subsection (b) of Section 17-131; and (4) any |
salary paid by an Employer if that salary is compensation for |
validated service and is exclusive of salary for overtime, |
special services, or any employment on an optional basis, such |
as in summer school. Payroll records required by item (4) of |
this paragraph shall identify the number of days of service |
rendered by the member and whether each day of service |
represents a partial or whole day of service. |
(d) The appropriate officers of the Employer shall certify |
and submit the payroll records no later than 30 calendar days |
after each predesignated payday. The certification shall |
constitute a confirmation of the accuracy of such deductions |
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according to the provisions of this Article. |
Each Charter School shall designate an administrator as a |
"Pension Officer". The Pension Officer shall be responsible for |
certifying all payroll information, including and |
contributions due and certified sick days payable pursuant to |
Section 17-134, and assuring resolution of reported payroll and |
contribution deficiencies. |
(e) The Board has the authority to conduct payroll audits |
of a charter school to determine the existence of any |
delinquencies in contributions to the Fund, and such charter |
school shall be required to provide such books and records and |
contribution information as the Board or its authorized |
representative may require. The Board is also authorized to |
collect delinquent contributions from charter schools and |
develop procedures for the collection of such delinquencies. |
Collection procedures may include legal proceedings in the |
courts of the State of Illinois. Expenses, including reasonable |
attorneys' fees, incurred in the collection of delinquent |
contributions may be assessed by the Board against the charter |
school.
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(Source: P.A. 97-30, eff. 7-1-11; 98-427, eff. 8-16-13.)
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(40 ILCS 5/17-149) (from Ch. 108 1/2, par. 17-149)
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Sec. 17-149. Cancellation of pensions.
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(a) If any person receiving a disability retirement
pension |
from the Fund is re-employed as a teacher by an Employer, the |
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pension
shall be cancelled on the date the re-employment |
begins, or on the first day of
a payroll period for which |
service credit was validated, whichever is earlier.
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(b) If any person receiving a service retirement pension |
from the Fund
is re-employed as a teacher on a permanent or |
annual basis by an Employer,
the pension shall be cancelled on |
the date the re-employment begins, or on
the first day of a |
payroll period for which service credit was validated,
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whichever is earlier. However, subject to the limitations and |
requirements of subsection (c-5), the pension shall not be |
cancelled
in the case of a service retirement pensioner who is
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re-employed on a temporary and non-annual basis or on an hourly |
basis.
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(c) If the date of re-employment on a permanent or annual |
basis
occurs within 5 school months after the date of previous |
retirement, exclusive
of any vacation period, the member shall |
be deemed to have been out of service
only temporarily and not |
permanently retired. Such person shall be entitled
to pension |
payments for the time he could have been employed as a teacher |
and
received salary, but shall not be entitled to pension for |
or during the summer
vacation prior to his return to service.
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When the member again retires on pension, the time of |
service and the
money contributed by him during re-employment |
shall be added to the time
and money previously credited. Such |
person must acquire 3 consecutive years
of additional |
contributing service before he may retire again on a pension
at |
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a rate and under conditions other than those in force or |
attained at the
time of his previous retirement.
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(c-5) The service retirement pension shall not be cancelled
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in the case of a service retirement pensioner who is
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re-employed as a teacher on a temporary and non-annual basis or |
on an hourly basis, so long as the person (1) does not work as a |
teacher for compensation on more than 100 days in a school year |
or and (2) does not accept gross compensation for the |
re-employment in a school year in excess of (i) $30,000 or (ii) |
in the case of a person who retires with at least 5 years of |
service as a principal, an amount that is equal to the daily |
rate normally paid to retired principals multiplied by 100. |
These limitations apply only to school years that begin on or |
after the effective date of this amendatory Act of the 97th |
General Assembly. Such re-employment does not require |
contributions, result in service credit, or constitute active |
membership in the Fund. |
To be eligible for such re-employment without cancellation |
of pension, the pensioner must notify the Fund and the Board of |
Education of his or her intention to accept re-employment under |
this subsection (c-5) before beginning that re-employment (or |
if the re-employment began before the effective date of this |
amendatory Act, then within 30 days after that effective date). |
An Employer The Board of Education must certify to the Fund |
the temporary and non-annual or hourly status and the |
compensation of each pensioner re-employed under this |
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subsection at least quarterly, and when the pensioner is |
approaching the earnings limitation under this subsection. |
If the pensioner works more than 100 days or accepts excess |
gross compensation for such re-employment in any school year |
that begins on or after the effective date of this amendatory |
Act of the 97th General Assembly, the service retirement |
pension shall thereupon be cancelled. |
The Board of the Fund shall adopt rules for the |
implementation and administration of this subsection. |
(d) Notwithstanding Sections 1-103.1 and 17-157, the |
changes to this
Section made by Public Act 90-32
apply without |
regard to whether termination of service occurred before the
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effective date of that Act and apply
retroactively to August |
23, 1989.
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Notwithstanding Sections 1-103.1 and 17-157, the changes |
to this Section
and Section 17-106 made by Public Act 92-599
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apply without regard to whether termination of service occurred |
before the
effective date of that Act.
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Notwithstanding Sections 1-103.1 and 17-157, the changes |
to this Section
made by this amendatory Act of the 97th General |
Assembly
apply without regard to whether termination of service |
occurred before the
effective date of this amendatory Act. |
(Source: P.A. 97-912, eff. 8-8-12.)
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Section 90. The State Mandates Act is amended by adding |
Section 8.39 as follows:
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