ERS Employer Manual

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1. Introduction

Welcome to the Employees’ Retirement System (ERS) Employer Manual. This manual is a valuable tool to assist you in guiding new employees through the enrollment process and reporting ongoing Member data and contributions to ERSGA.

Over time ERSGA will provide updates to reflect changes in statutory provisions or ERSGA policy. Notification of these updates will be communicated through email, portal announcement, or the Retirement Minute.

Within each section you will find information intended to summarize important Plan provisions and describe key processes and procedures. The Employer portal contains additional materials and information, including downloadable forms and other Plan manuals. For more information about the ERS Plan, visit the ERS Plan pages:

Please contact us if you have any questions.

Thank you for your partnership!

2. Contact Information

2.1 Mailing Address 

ERSGA
Two Northside 75 NW
Suite 300
Atlanta, GA 30318

2.2 General Email Address

General email address: ers.contacts@ers.ga.gov

2.3 Financial Management Division

General FMD email: ersfmdpayroll@ers.ga.gov

FMD Representative Contact List (file will automatically download)

FMD Responsibilities:

  • Adjustments of Contributions to Prior Periods
  • Change in Employer Contact Information
  • Contribution Reporting
  • Earnable Compensation Definition
  • Invoices
  • Plan Contribution Rates
  • Plan Membership Eligibility and Enrollment
  • Re-Employment Before and After Retirement
  • Rehired Retiree Reporting
  • Special Reporting Situations

2.4 Customer Care Group (CCG)

CCG Email: ers.contacts@ers.ga.gov

ERSGA Phone numbers: General Member and Employer related calls

Toll free number: 800.805.4609
Local number: 404.650.6300
Fax: 404.350.6310

2.5 Member Services Division

Member Services Responsibilities:

  • Application for Refund
  • Service Retirement
  • Disability Retirement
  • Death of Member
  • Estimate Requests
  • Forfeited Leave
  • Member Statements
  • Retirement Counseling
  • Service Purchase and Transfer
  • Workshop for Retirement Answers and Preparation (WRAP)

3. ERSGA Overview

An overview of the Employees Retirement System of Georgia (ERSGA).

3.1 ERSGA History and Purpose

The Employees’ Retirement System of Georgia (ERSGA) was created to administer retirement benefits for State of Georgia employees under the Employees’ Retirement System (ERS) and other pension plans. ERSGA was established on February 3, 1949, as provided by laws enacted through the Georgia General Assembly.

ERSGA administers the following pension plans:

  • Employees’ Retirement System (ERS)
  • Public School Employees Retirement System (PSERS)
  • Legislative Retirement System (LRS)
  • Georgia Judicial Retirement System (JRS)
  • Georgia Defined Contribution Plan (GDCP)
  • Georgia Military Pension Fund (GMPF)

In addition, ERSGA also administers:

  • The State Employees Assurance Department (SEAD) insurance program
  • Peach State Reserves (PSR) 401(k) and 457 plans

A Board of Trustees is responsible for the administration of ERS and other pension plans. Daily operations are under the direct administration of the Executive Director and staff of ERSGA. The laws governing ERSGA provide service retirements, death benefits and disability benefits, and permit refunds of contributions and interest to Members who leave State employment. Employee and Employer contributions are paid into the retirement fund for the welfare of Members and their beneficiaries.

Mission

The mission of ERSGA is to be the guardian of the retirement systems it administers for the ultimate benefit of the Members, retirees and beneficiaries of those systems. This mission is accomplished through ERSGA’s core responsibilities which include pension administration; the collection, reconciliation and disbursement of contributions for the welfare of the Members, retirees and beneficiaries of the plans; and the sound and secure investment of the retirement funds.

Vision

Our Vision is to demonstrate an unwavering commitment to delivering accurate and timely retirement benefits utilizing a knowledgeable staff and state-of-the-art technology to best serve the retirement needs of current and future Members.

Core Values

 Integrity

 Customer Service

 Operational Excellence

 Continuous Improvement

4. ERSGA Administered Retirement Plans

ERSGA has the responsibility of administering the following retirement plans as mandated under Title 47 of the Official Code of Georgia Annotated (O.C.G.A.).

4.1 Plans 

Employees’ Retirement System (ERS)
Largest and oldest defined benefit plan; established January 1, 1950, to provide retirement pension and benefits to full-time eligible state and local employees. (O.C.G.A. 47-2)

  • GSEPS: A combination Defined Benefit/Defined Contribution program. New full-time employees to state government eligible for ERS Membership hired on or after January 1, 2009 are enrolled in GSEPS. Rehired employees on or after January 1, 2009 with prior refunded or lost ERS Memberships are also enrolled in GSEPS.
  • New Plan: Eligible employee Memberships established between July 1, 1982 and December 31, 2008
  • Old Plan: Eligible employee Memberships established prior to July 1, 1982

Public School Employees Retirement System (PSERS)  
Defined benefit plan created January 1, 1970 to provide retirement pension and benefits to eligible public school employees. (O.C.G.A. 47-4)

Legislative Retirement System (LRS)
Defined benefit plan created July 1, 1967 to provide retirement pension and benefits to eligible Members of the Georgia General Assembly. (O.C.G.A. 47-6)

Georgia Judicial Retirement System (JRS)   
Defined benefit plan created July 1, 1998 to provide retirement pension and benefits to eligible judicial branch employees within state and local government; specifically, superior, state and juvenile court judges, district attorneys, solicitors-general and other state prosecuting attorneys. (O.C.G.A. 47-23)

Georgia Defined Contribution Plan (GDCP)  
Defined contribution plan created July 1, 1992 to provide a retirement system for temporary, seasonal and part-time employees of eligible state agencies, departments, bureaus, institutions, boards, or commissions of the State of Georgia, including the State Board of Education and the Board of Regents of the University System of Georgia. (O.C.G.A. 47-22)

State Employees’ Assurance Department (SEAD)  
Created in 1963, provides governance for the administration of the Georgia Employees’ Group Term Life Insurance Plan (GTLI) for eligible state and local employees. (O.C.G.A. 47-19)

Georgia Military Pension Fund (GMPF)
Provides supplemental retirement allowances for eligible Members of the Georgia National Guard; created July 1, 2002. (O.C.G.A. 47-24)

Peach State Reserves (PSR): 401(k) Plan and 457 Plans
Peach State Reserves (PSR) is a retirement savings option for eligible state of Georgia employees. Two plan options are available under PSR, a 401(k) plan and a 457 plan, both of which allow pre-tax and Roth (after-tax) savings.  For more information about PSR, please see the PSR Handbook. (O.C.G.A. 45-18-30 and O.C.G.A. 45-18-50)

    5. Enrollment

    Full-time employees of participating departments and agencies are required to become Members of ERS as a condition of employment. Full-time employment status is defined as thirty-five (35) hours per week for a minimum of nine months a year. (O.C.G.A 47-2-70; 47-2-334; 47-2-351)

    5.1 Membership Eligibility

    Employees’ Retirement System (ERS) 
    • Old Plan: Membership prior to July 1, 1982
    • New Plan: Membership on or after July 1, 1982 and prior to January 1, 2009

    Members of the Old and New Plans may opt in to GSEPS at any time. Employers with Members interested in opting in should contact ERSGA.

    • GSEPS: Membership on or after January 1, 2009

    In addition to mandatory participation in the defined benefit (pension) portion of GSEPS, Members must be automatically enrolled upon hire into the Peach State Reserves (PSR) 401(k) plan with matching Employer contributions, unless they decline participation in the PSR 401(k) upon hire.

    All GSEPS new hires or rehires must be given the GSEPS Enrollment Information Notice at the time of hire, which provides details on the automatic enrollment process and directs employees to the GaBreeze website if changes are desired. Employees have up to 90 days to withdraw from participation in the PSR 401(k) and receive a refund of their employee account balance.

    PSR 401(k) participating Members can stop and restart PSR 401(k) participation at any time by contacting the PSR 401(k) administrator through GaBreeze: 877.342.7339 or gabreeze.ga.gov

    Membership Exceptions
    1. Employees who first become eligible for Membership after they turn age 60 may decline Membership in ERS. This decision must be made within 30 days of hire and is irrevocable.

      Note: A Member declining ERS Membership must be enrolled in the GDCP Plan if the Employer reports GDCP.  Employers GDCP are as follows: DFACS, Health Departments, State Colleges and Universities, State Authorities, Statewide Employers, Technical Colleges, and Mental Health Centers.
       
    2. ERS Members who have at least 10 years of creditable service and accept a position covered by the Teachers Retirement System of Georgia (TRS) may elect to remain active Members of ERS rather than becoming Members with a TRS-covered Employer. The decision is irrevocable and must be submitted in writing to ERS and TRS within 60 days of hire. Likewise, active Members who have 10 years of creditable service under TRS may elect to remain under TRS if they accept a position covered by ERS.
       
    3. Effective July 1, 2012, new full-time tax office employees are not eligible for ERS Membership without a county resolution to participate in the plan.
       
    4. Any ERS Member appointed or elected as a Superior Court judge or as a district attorney may elect to continue Membership in ERS while holding office as a Superior Court judge or district attorney. The election must be filed with ERS within 30 days of appointment or election.

    Conviction of a Crime
    The final conviction of certain crimes can affect a member’s ERS status, and the claim to any benefits earned through ERS. Please contact ERSGA directly with questions regarding the right to benefits under these circumstances.

    5.2 Earnable Compensation

    Generally, only Georgia state compensation is eligible for consideration when calculation benefits. Georgia laws refer to this compensation as earnable compensation. 

    Earnable Compensation  [O.C.G.A. 47-2-1(15)]  

    • The full rate of regular compensation payable to a Member employee for his full normal working time
    • The law excludes certain supplements from earnable compensation, including overtime pay, stipends, or special pay supplements unless specifically approved in advance by ERS
    • The compensation should be included in monthly reports of salary to ERS subject to pension withholding
    • Employers are responsible for ensuring that employee compensation complies with the statutory definition of earnable compensation

    5.3 What is Considered Pension Eligible?

    In addition to regular pay, ERS includes conditional pay supplements for duties performed as a regular part of an approved incentive compensation plan. Over the years, a number of these conditional pay supplements have been approved and documented by the Department of Administrative Services (DOAS). These include high-risk pay, supervision of  prisoners increment, tip income, etc.

    Please consult DOAS if your agency is considering adding a new earnings code, and for the most up-to-date approved earnings code list.

    The DOAS list of approved earnings codes includes both pension-eligible and ineligible codes. For Employers on statewide payroll, pension-eligible pay codes are predefined in PeopleSoft. However, non-statewide Employers will need to consult your ERS Financial Management Division representative to determine if any proposed compensation is pension eligible.

    Non-pension eligible compensation examples:

    • Pay for temporarily assigned job duties
    • Supplements from county or municipal funds
    • Pay for overtime
    • Pay for working a holiday
    • Pay for relocation or moving expenses

    5.4 Maximum Compensation

    ERS is a multiple Employer defined benefit plan covered by Internal Revenue Code (IRC) § 401(a). 

    Per O.C.G.A. 47-1-13, the compensation used in computing employee and Employer contributions is subject to the maximum compensation set forth in IRC § 401(a)(17).  

    The annual compensation limit under IRC § 401(a)(17) is subject to change annually.

    A person who became a Member of a public retirement or pension system prior to the calendar year beginning January 1, 1996 is not subject to the limits of IRC § 401(a)(17). The annual compensation limit for fiscal year 2023 is $330,000. 

    5.5 Plan Contribution Rates

    Employee and Employer contributions are used to fund service retirement, disability retirement, survivor, and refund benefits to covered employees.  

    Employer contributions are not refundable.

    Each year fund actuaries evaluate the plan to determine the appropriate funding needed from participating Employers. Employer contributions vary by contribution group (Members with same plan benefits) within the ERS Plan. The ERS plan has approximately 50 contribution groups, including the three most common: Old Plan, New Plan, and GSEPS. (O.C.G.A. 47-2-26)

    You can find current and historical contribution rates on the Employer Forms and Information page.

    GSEPS 401(k) Matching Contributions

    The GSEPS plan combines a traditional pension with a 401(k) plan that includes a matching Employer contribution. Employees participating in the 401(k) must contribute in 1% increments, and those covered under GSEPS receive the Employer match.

    Effective July 1, 2022, the Employer match was increased as shown below.

    Employer Match

    Effective July 1, 2022

    • 100% Employer match of employee contributions up to the first 5% of employee pay 
    • Starting with the sixth year of creditable service, Members savings at least 5% receive an additional half percent for every full year of creditable service, up to a maximum match of 9% of pay

    Previous match prior to July 1, 2022

    • 100% match for the first 1% of employee contributions up to 1% of pay
    • 50% match for each additional full percentage the employee contributes up to a maximum match of 3% of pay.

    For new employees, the automatic enrollment contribution rate is 5%.

    An employee can increase, decrease, or stop contributions at any time by accessing their account through GaBreeze.

    Tax Office employees who participate in GSEPS receive matching contributions through the Georgia Department of Revenue. 

    State Court employees who participate in GSEPS receive matching contributions through the Administrative Office of the Courts.

    5.6 Tax Status of Contributions

    Employee pension contributions must be deducted from Member pay after social security, and federal and state taxes have been paid. Employee contributions are considered after-tax contributions (O.C.G.A 47-2-331).

    Employer contributions and employee contributions paid by Employers (pickup) are considered before tax contributions. Employee contributions are used to fund the annuity part of the retirement benefit. 

    The employee contributions to the GSEPS 401(k) Plan can be before-tax or after-tax (Roth) contributions.

    5.7 The Enrollment Process

    ERS has an electronic enrollment process for new and rehired employees. Membership accounts are created electronically based on data transmitted in the monthly detail file from all File Transfer Protocol (FTP) Employers, or online through the Employer Reporting Portal for manual Employers.

    Employers are required to provide the following demographic data for successful enrollment of each new employee:

    • Social Security Number
    • Full Legal Name
    • Date of Birth
    • Gender
    • Address
    • Contribution Group Code as designated in your payroll system
    • Plan Eligibility Date; also required for rehires, transfers, and anyone with a plan or contribution group change

    New Membership
    Upon receipt of detail for any new employee to the ERS system, ERS creates Membership and enrollment records assigning a unique pension identification number to the account.

    Rehire
    Upon receipt of detail for any rehired former plan Member, the account is reactivated and enrollment records are updated.

    Employers should contact their ERS Financial Management representative to verify plan eligibility. This information is also available under the Plan Eligibility Module on the Employer Desktop. 

    FMD Representative Contact List (file will automatically download)

    GSEPS Enrollment

    At the time of hire, all new employees covered under GSEPS should be provided:

    Employers Using TeamWorks/SAO
    Employers who use TeamWorks/SAO to establish employment records must:

    • Create the GSEPS retirement plan Membership record in PeopleSoft using the Pension Panel
    • Check the box titled Employee Notified of GSEPS Default Contribution Amount upon receipt of the signed Acknowledgement Form from the employee
    • The code for GSEPS is E2GAR
    • Creation of this record is required for all GSEPS Members by all Employers who use TeamWorks, including state agencies, county public health and DFACS offices, and any other Employers using TeamWorks.

    The code for GSEPS is E2GAR

    Employers Not Using TeamWorks/SAO
    Employers who do not use TeamWorks/SAO to establish employment records must access the GaBreeze Employer website to create a record of GSEPS Membership.

    Employers reporting by:

    • Uploading a file: Must have a GSEPS Notification Indicator in your payroll system. This must be used upon receipt of a signed Acknowledgement Form from the employee.
    • Reporting employee detail using the Monthly Detail module on the ERSGA Employer portal: Must check the Employee Notified button on the Demographics tab. This must be used upon receipt of a signed Acknowledgement Form from the employee.

    For new GSEPS-covered employees, Employers must:

    • Create an account for the employee at GaBreeze
    • Enroll the employee in the PSR 401(k) plan

    For assistance with the PSR 401(k) Employer website:

    GSEPS PSR 401(k) Plan Enrollment

    Employers Using TeamWorks/SAO for Payroll
    Employers should no longer enter the 5% employee contribution for auto enrollment into the Savings Plans panel in TeamWorks. The Savings Plans panel should only be updated by SAO or a file from GaBreeze.

    Entering GSEPS for new hires on the Pension Plans panel activates GSEPS auto enrollment. Once the GSEPS new hire data is entered into TeamWorks:

    1. It is sent to GaBreeze that night
    2. The following night, GaBreeze sends employee contribution percent and associated matching percent back to TeamWorks to populate the Savings Plans panel and completes the automatic enrollment process.

    Employers NOT Using TeamWorks/SAO for Payroll
    All GSEPS new hire and rehire records must be sent to GaBreeze and must be entered into your payroll system with:

    • 5% Employee contribution rate
    • 5% Employer match rate 

    Once GaBreeze receives the GSEPS new hire record, GaBreeze will generate the automatic PSR 401(k) enrollment with employee contribution and Employer matching percents for Employer payrolls. This step ensures the correct GSEPS Employer match is used by payroll, including instances of employees with existing ERS creditable service eligible for the GSEPS Employer match determination.  

    Important things to note regarding GSEPS enrollment:

    Effective July 1, 2022, payrolls no longer calculate the Employer match percent. ERS sends creditable service to Alight. Alight then sends the matching percent to payrolls, based on  creditable service and employee contributions. Payrolls need to apply the Employer matching percentage to eligible pay to determine the Employer contribution dollar amount.   

    TeamWorks/SAO

    • Employers should never make entries or updates to the Savings Plan panel.
    • All employee contribution changes must be processed by the employee through GaBreeze. This includes changes to stop PSR 401(k) contributions. 
    • Employee actions taken through GaBreeze will automatically be updated on the TeamWorks Savings Plan panel.

    Non-TeamWorks/SAO

    Employee changes to contribution rates made using the GaBreeze website will be on the PSR Deduction Report generated on the GaBreeze Employer website.

    For questions about Peach State Reserves payroll or the GaBreeze Employer website:

    6. Active Member Reporting

    ERS statute requires each Employer responsible for the payment of compensation to contributing Members to deduct and collect the employee contributions required under the retirement system from each Member’s earnable compensation. It is the Employer’s responsibility to report and remit these contributions, along with Employer contributions, each month. (O.C.G.A. 47-2-52)

    6.1 Contribution Reporting

    Pension Plan: Contributions are reported to ERS on a monthly basis.

    GSEPS PSR 401(k) Plan: Contributions and matching Employer contributions are reported to GaBreeze every pay period. 

    Pension Plan Contribution Reporting

    1. Monthly Summary Report: This report is used to submit earnable compensation and appropriate retirement contributions due for the payroll reporting period.
    2. Employee Detail Data: A Member record must be submitted for all eligible ERS employees. Consult the Employer record file layout (available from your FMD representative) for the detail of the Member record. The record should include SSN, demographic information, salary and contributions, percent time worked, etc.
    3. Contribution Payment: The total of the employee and Employer contributions. All contribution payments must be submitted through the Automated Clearing House (ACH). The ACH debit transaction is created for the total net payment due from the summary report when submitted each month. 

    The deadline for each Employer to complete the process is the 1st of each month.

    All Employers reporting ERS Members are required to do so online using the Employer reporting portal. The ERSGA online Employer reporting module allows Employers to submit all components safely, securely, and efficiently.

    6.2 Using the ERSGA Employer Reporting Portal

    Employers log on and enter the summary of monthly payroll totals. Using the same module, Employers are required to upload the detail of monthly payroll data, either through a File Transfer Protocol (FTP) or by manual entry. Payment is made through ACH. The debit to the Employer’s account is made two to three days after the submission of the summary report. 

    Registration
    Users must be registered to report data. A unique user ID and password are required for access to the Employer secure portal. Upon submitting a completed contact form, designated payroll or human resources personnel at the Employer agency are added to the ERSGA Employer contact database.

    If you are a new Employer and you don’t know your Employer code, please refer to Appendix 1. New users can use the Employer Reporting Quick Reference Guide provided on the Employer portal to assist them with the Employer reporting registration process. Once the user is registered, they will log on to the portal using the new user ID and password.

    Passwords should not be shared.

    ERS must be notified whenever there is a change in payroll or human resources personnel.

    Maintain Bank (ACH) Info (for all Employers using Web ACH)
    The Maintain ACH Details page is used by Employers to set up ACH for each plan reported. This must be done prior to entering and submitting any report information. The following tasks must be completed to set up ACH:

    • Select ERS on profile maintenance
    • Provide the routing and bank account number for the account to be debited

    Upon submitting your summary report, ERSGA will debit the account for the net payment due (as determined by the summary report total) within two to three business days. (Use Quick Reference Guide for instructions)

    Maintain Monthly Summary Report (all Employers)
    The Maintain Monthly Summary Report page is used to submit total monthly salaries and contributions based on payroll actions. (Use Quick Reference Guide for instructions.) There are four tabs:

    1. Reports tab: Used to enter the monthly payroll salary and contribution information. Once you have submitted your summary report to ERS, you will not be allowed to change it. If an error has occurred contact your reporting representative at ERS and they will assist you with a resolution. This page features a calculate button which calculates the expected contributions based on the total salary entered and the rate of each contribution component. These amounts can be edited to submit exact amounts based on payroll actions. The report total field is read only and dynamic, and reflects a total of all contribution components entered.
      FMD Representative Contact List (file will automatically download)
    2. Invoice tab: Used to apply any outstanding invoices.
    3. Adjustments tab: Used to submit salary and contribution corrections to an employee’s account for prior reporting months. This feature is available to Employers who are not able to submit these adjustments through the monthly contribution detail. Employers who submit adjustments with their detail file data will not be able to enter adjustments on the adjustments tab. 
    4. Comments tab: Used to submit comments useful in balancing the employee account.

    The deadline to enter and submit the data is the 1st of each month.

    Upload Salary Detail File (all Employers using (FTP) File Transfer Protocol)
    Upload Salary Detail File is used by Employers who currently upload detail files each month. On the Employer Salary Files page, a list containing the files previously uploaded will be displayed as a read-only status page. This process is independent from the monthly reporting process. While the file can be submitted at any time, the deadline is the 1st of each month. (Use Quick Reference Guide for instructions)

    Changes in employee’s demographic information?

    • File Uploaders: Change in HR/Payroll system
    • Manual Employers: Change in Monthly Detail Demographics tab

    Maintain Monthly Detail (Manual Employers)
    This selection is only available to non-statewide agencies who manually create and submit their monthly employee detail. The Maintain Monthly Detail page is used by Employers each month to enter employee salary and contribution for submission to ERS, update employee information, or terminate or create a new Member. There are five tabs on this page:

    1. Demographics tab: Used to update or make changes to employee demographic data.
    2. Details tab: Used to change the employee contribution group, job classification, payment reason, payroll frequency, and plan eligibility date.
    3. Salary and Contribution tab:  Used to report monthly salary and contribution data for eligible employees.
    4. Comments tab: Used to submit comments which will be useful in balancing the agency or employee account.
    5. Summary tab: Read-only overview of the information contained on all the tabs.

    This process is dependent on the Monthly Summary Report process, and must be completed prior to submitting the monthly summary report. The deadline to submit this data is the 1st of each month. (Use Quick Reference Guide for instructions)

    GSEPS 401(k) Reporting through GaBreeze

    GSEPS 401(k) contributions are reported every pay period through the GaBreeze Employer website, managed by Alight:

    https://lb32.resources.alight.com/sga/login.htm

    Instructions available on GaBreeze Employer website for Employers who do not use PeopleSoft:

    • Detailed instructions on how to upload payroll contribution files 
    • Detailed instructions are also available on how to set up employee records

    All Employers use the GaBreeze Employer website to confirm payroll totals each pay period.  Alight provides the following email address and telephone number for Employers to use with questions about reporting to Peach State Reserves.

    email: psrpayrollsupport@alight.com
    call: 1-800-698-7719

    6.3 Adjustments to Prior Periods

    During the reporting process, it is sometimes necessary to make corrections to reported data. The reporting official can make corrections to the contribution detail file prior to submitting it on the 1st of each month. In the event the error is not discovered prior to reporting, the reporting official may make the correction so that it is reported with the next report month’s data. This adjustment is referred to as a prior period adjustment.

    An Employer may submit an adjustment for the following reasons:

    1. Changing the salary and contributions previously reported
    2. Adding salary and contributions previously omitted
    3. Changing contribution group previously reported
    4. Changing percent time worked previously reported
    Submitting Prior Period Adjustments Electronically

    Employers who upload a detail file​
    Employers with the functionality may submit adjustments to reported salary and contributions within their employee detail file.

    • The PeopleSoft module Benefits-Pension Summary/Adjustments provides the functionality for reporting officials at Statewide Agencies and Technical Colleges to make adjustments to salary and contributions.
    • Other Employers who submit a contribution detail file should confer with their payroll file providers to determine the best approach to include prior period adjustments in the employee detail file.

    Reporting officials should ensure that adjustments submitted through the employee detail file include adjustments to all components:

    • salary
    • contributions
    • percent time worked

    Employers who enter detail manually
    Employers who enter employee detail manually or do not have the functionality to submit adjustments using the employee detail file can use the Maintain Monthly Summary Report adjustments tab. These adjustments are submitted with summary report data for the current report month. (Use Quick Reference Guide for further instructions)

    Submitting Prior Period Adjustments on Paper

    Employers are encouraged to submit adjustment data electronically either online or within the Employer detail file. There are a few exceptions that require an Employer to submit a paper adjustment:

    • Statewide Employers and Technical Schools on PeopleSoft: Should provide a paper adjustment for corrections made to periods prior to 07/2005.
    • Missing contributions: If the Employer is unable to recoup all contributions in a single month, they should send a paper adjustment and check for employee and Employer contributions for the entire amount in arrears.
    • Change in contribution group: If the Employer or ERS discovers that a Member has been reported under the incorrect contribution group after the reported data has been confirmed, the Employer should submit a paper adjustment (for documentation purposes) indicating the months that should be adjusted. ERS will make adjustments, creating an invoice for any differences.
    • Contribution rate error: Employer should submit a paper adjustment indicating the corrected contributions based on the contribution rate for that period.
    • Change in percent time worked: ERS discovers that percent time worked is inconsistent with salary reported. Employer should submit a paper adjustment to correct percent time worked.

    Service credit for periods where no contributions were received will only be granted when contributions are paid in full.

    6.4 Invoices

    Invoices are created during the reporting process due to discrepancies between the summary report, contribution detail, and/or payment remitted. These invoices can be positive or negative, indicating a shortfall or overpayment respectively.

    Summary Report Discrepancies

    Once the reporting official has submitted all components to ERS, a balancing process is run during which the contribution totals are compared to payment remitted. Invoices are created as a result of differences between the amount of the payment remitted and the total contributions reported on the summary report. 

    Contribution Detail Discrepancies

    The reported contribution for each individual is compared to the expected contributions. Expected contributions are calculated based on reported salary and the contribution rate for the report month. Contributions are flagged and corrected to expected values. The following scenarios are examples of contribution detail discrepancies:

    • Contributions reported for ineligible employees
    • Member reported under the incorrect contribution group
    • Contributions reported in error
    Allocating or Applying an Invoice

    Outstanding invoices are allocated to the current summary report. There is an Invoices tab on the Maintain Monthly Summary Report page. The Invoice tab page lists all outstanding invoices to be allocated. The Employer selects the invoice to be allocated and clicks the Allocate button.

    On the summary report the Employer enters the total of the invoices allocated in the Invoice Adjustment field. Depending on the type of invoice (debit or credit) the amount entered may increase or decrease the report total. Employers should review any outstanding invoices prior to allocating.

    Contact ERSGA if your credit invoice total is larger than your report total.

    6.5 Special Reporting Situations

    Reporting Members on Military Leave without Pay (MLWOP) or Leave without Pay (LWOP)

    Members on LWOP for the full payroll reporting period should be reported electronically as follows:

    • FTP Employers: Would report a detail row with zero salary, percent time, employee and Employer contributions along with payment reason code 01 for LWOP or 02 for MLWOP.
    • Manual Employers: From the Maintain Monthly Detail window (Salary and Contribution tab) enter zero salary, percent time, employee contributions, and Employer contributions (if applicable) and save. On the Details tab, enter payment reason code 01 (LWOP) or 02 (MLWOP) and save.
    Death in Service

    All Employers must report deceased Members in their monthly employee detail files (through Employer reporting portal or FTP).

    • FTP Employers: Report a detail row with actual salary, percent time, and employee contributions, along with payment reason code 00 for Regular Pay. Include Termination Date (Date of Death) and Termination Reason code 02 for Death.
    • Manual Employers: From the Maintain Monthly Detail window:

      Salary Tab: Enter salary and percent time. Click the calculate button and save.

      Details Tab: Enter payment reason code 00 for Regular Pay, use Date of Death for Termination Date and enter Termination Reason code 02 for Death and save.

    Regardless of the amount of time the Member worked during the month of death, their final paycheck should reflect prorated salary, contributions, and percent time.

    Reporting Contract Employees — 10 Month Term

    The ERS plan grants service credit each month based on employment, salary, and contribution records received. Reporting for a full 12 months each fiscal year (July 1 – June 30) is required for a year of service credit to be granted.

    All Employers must report annual salaries and contributions equally over a 12-month period, regardless of the number of months for which an employee is actually paid. This means, for example, that an employee that begins work in August of a particular year must be reported for 1/12 of their annual salary for August, regardless of when the school year begins or ends.

    At termination or retirement, many Employers reporting employees in less than 12-month positions issue retro-pay adjustments (typically referred to as a contract payout) to make an employee whole when such employee retires before the end of the school year. Employee or Employer contributions should not be deducted from these salaries.

    For example, an employee earning $50,000 annually is paid $4,166.67 per month. If an employee resigns at the end of the semester in December, they have only received pay for four months (September – December) totaling $16,667. Since four months represents 40% of a 10-month school year, Employers issuing retro-pay adjustments would issue a check to the employee for the difference in the amount of $3,333 ($20,000-16,667).

    This process is correct and should continue to ensure that the employee is paid in full for time worked. However, no employee or Employer contributions should be paid on such retro-pay adjustments. 

    Reporting Percent Time Based on Reduced Work Schedule

    Eligibility for ERS Membership requires that a Member hold a position which is the employee’s primary occupation, and calls for performance of duties for at least 35 hours per week for a minimum of nine months each year. After Membership is established, if an employee remains in a position which meets these requirements, they may continue to participate as a Member even if the hours actually worked are less than the full-time requirement.

    You should report the employee at percentage time, determined by dividing the actual hours worked during a pay period by the normal full-time hours for the pay period. Service is credited at the percentage reported. For example, if reported at 60% time, the employee receives 0.6 months credit for that month.

    Members who transfer into a part-time or hourly position are not eligible for ERS Membership.

    Reporting Members who are Furloughed

    An Employer’s reporting of pensionable earnings and retirement contributions shall not be affected for employees that are placed on temporary furlough for less than a full pay period. Full earnings and percent time worked must be reported for an employee placed on temporary furlough, when their compensation after the furlough is sufficient to cover the employee retirement contribution.

    Employers and reporting units with employees on furlough must ensure that the reported earnable compensation is not decreased for employees on furlough during any reporting period. 

    Reporting Members on Worker’s Compensation

    Employees who have been placed on leave due to an injury, and are receiving worker’s compensation, should be reported as follows:

    • Payment reason: Leave Without Pay
    • Salary, contributions and percent time: Zero

    For more information, see Section 7.3: Optional Service Purchase and Transfer.

    Reporting a Member Using an Incorrect SSN

    When the reporting official has discovered that an incorrect SSN has been reported, they should immediately contact ERSGA before the correct employee SSN is submitted in the next monthly employee detail file. ERSGA will require a copy of the affected employee’s social security card for documentation and validation to correct and update the SSN submitted.

    7. Membership Service

    Creditable service is used to determine a Member’s eligibility to receive retirement pension benefits and the amount of the benefit. It is earned each month the Member works and salary and contributions are reported by the Employer. Creditable service consists of prior service and service credited as a Member. Creditable service can be earned, transferred into ERS, or purchased.  

    7.1 Service Accrual

    Members who are compensated for a full month receive a month of creditable service. If a Member is compensated for a partial month, the Member will receive proportionate creditable service. When partial months are credited to a Member during a fiscal year, the total months credited for the fiscal year are rounded to the nearest number of months. Half months of creditable service are rounded to the next full month.

    For example: A Member who works 60% time for a fiscal year (.720), or 8.64 months, total service for the year is rounded up to (.750) or nine months of creditable service. 

    Transferring Service from Teachers Retirement System of Georgia (TRS)

    Members who previously worked in a position covered by TRS may have their TRS creditable service and TRS annuity savings fund account transferred to ERS. The Member should submit a written request to ERS for transfer. A previous TRS Member who received a refund of their contributions may reestablish the service by repaying the refund to ERS after two years of active Membership.

    • Restrictions: A Member must be ineligible to receive TRS benefits in order to obtain creditable service under ERS for this employment.
    • Cost: The Member would have to pay employee contributions as well as interest, compounded annually from the time of service to the date of payment.
    • Additional Documentation: The Member may need to provide proof or payroll records, provided by the school to certify service prior to Membership.
    Forfeited Leave Service

    Forfeited leave time consists of any combination of the following:

    • Forfeited annual leave
    • Forfeited sick leave
    • Accrued sick leave

    Forfeited leave may be converted to creditable service only at retirement. The Member must have at least 960 hours (six months) total of forfeited leave to be eligible to receive creditable service towards retirement.

    Members receive one month of creditable service for every 160 hours of forfeited leave. All forfeited leave accrued must be certified by the last Employer in order to receive credit.

    Current annual leave is not included in forfeited leave. It is paid to the employee at termination.

    Forfeited leave may be converted to creditable service only at retirement. 

    The Member must have at least 960 hours (six months) total of forfeited leave to be eligible to receive creditable service towards retirement.

    Receiving Creditable Service for a Job Related Temporary Disability / Leave Without Pay

    Upon written request, Members returning to active employment after a period of leave without pay due to a physical or mental illness or disorder caused by a job-related disease or accident may establish creditable service.  

    • Restrictions: Up to 12 months of absence during any five-year period can be established as Creditable Service.
    • Cost: The Member must make a payment to ERS in an amount equal to the employee contributions for the period of absence, plus 4% interest. Payment must be made within six months of the date the Member returns to full-time employment.
    • Additional Documentation: Employer is responsible for certifying that the injury or disease was job-related, salary information, and dates of period of leave without pay.
    Prior Law Enforcement Service

    Members previously employed as full-time law enforcement officers with a local government  who were not covered under a local retirement plan (excluding Peace Officers’ Annuity and Benefit Fund), may be eligible to purchase up to five years of Creditable Service.

    • Restrictions: The Member must currently be in a law enforcement position and have at least ten years of Creditable Service.
    • Cost: The Member must pay the full actuarial cost of the additional service.
    • Additional Documentation: The Member must provide P.O.S.T. (Peace Officer Standards and Training) certification for the service period requested and have the former Employer certify  prior employment. 

    7.2 Vesting

    The word vested means that a Member has a non-forfeitable right to benefits. Employee Contributions made to ERS and to the GSEPS 401(k) plan are always 100% vested. Members with 10 years of creditable service have a vested right to service retirement benefits upon reaching age 60. 

    Pension Plan Vesting

    10 years of Creditable Service.

    GSEPS PSR 401(k) Plan Vesting

    Employer matching contributions to the GSEPS PSR 401(k) plan are subject to a five-year vesting schedule, vesting 20% for each completed year of GSEPS service, beginning with the date of hire into a GSEPS-eligible position.

    Years of Continuous Service Vested Amount
    After 1 year 20%
    After 2 years 40%
    After 3 years 60%
    After 4 years 80%
    After 5 years 100%

    For ERS New or Old Plan Members who chose to transfer their retirement plan Membership to GSEPS by completing the GSEPS Opt-In form, the PSR 401(k) Plan vesting schedule begins with the date of transfer to GSEPS (the month GSEPS contributions begin).

    For GSEPS PSR 401(k) matching contributions, any break in service of greater than 31 days will cause the five-year PSR 401(k) Plan vesting schedule to restart as of the new date of hire.

    7.3 Optional Service Purchase and Transfer

    Transferring Creditable Service from the Teachers Retirement System of Georgia (TRS)

    Active ERS Members with Creditable Service with TRS may have such service and accumulated contributions transferred to ERS. Members must submit a written request to ERS for the transfer of TRS Creditable Service.

    Additional Documentation: Certification of service from TRS

    Establishing Creditable Service through Refund Buyback

    Members returning to state employment after receiving a refund may buy back the refunded service time. Previously refunded Members of TRS may also re-establish creditable service.

    • Restrictions: Entire period of refunded Membership must be purchased. Members must complete two years of service before buying back refunded service.
    • Cost: Member must make a lump sum payment to ERS in an amount equal to the refund originally received plus 4.25% interest compounded annually from the date of the refund until the date of payment.
    Establishing Creditable Service for Military Service

    The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides certain employment rights, including rights with respect to retirement plan benefits, to employees who perform qualified military service. Members who return to employment after being absent while performing qualified military service may establish creditable service for the period of absence.

    In order to establish service, the Member must notify ERS of their intent to make the contributions, and the contributions must be paid within (whichever is less):

    • A period of no longer than three times the length of qualified military service
    • Five years 

    Members who are called to active duty in the National Guard or Reserves are permitted to make employee contributions to ERS during their period of active duty. Member should provide ERS with a copy of active duty orders.

    • Restrictions: Members who left state employment to perform military service before October 13, 1994, should contact ERS for information about rights to establish Creditable Service.
    • Cost: Members should contact ERS
    Purchasing Creditable Service: Air Time

    Active Members have the opportunity to purchase up to three years of creditable service, commonly known as air time. A Member can purchase air time only at retirement.  

    Restrictions:

    • Air time cannot be counted toward the 10 years of Creditable Service required to become vested in a retirement benefit under ERS
    • Must be purchased in monthly increments
    • Must be purchased at the time of retirement

    Cost: The cost of this additional service is equal to the full actuarial cost of future retirement benefits.

    A Member can purchase air time only at retirement.  

    8. Leaving Employment

    Your general responsibilities are to:

    • Report employees’ termination dates to ERS
    • Inform employees of their options on termination of employment

    Refer employees to the ERSGA website to access resources like the online ERS Handbook and retirement education. They can also access their account online to verify their account balances. If employees need more information, ask them to contact ERS.

    8.1 Termination Process

    In order for termination dates to be transmitted to ERS on the monthly contribution detail file, they must be entered into your HR system in a timely manner. This process could take several weeks from the employee’s actual termination to the time ERS receives this file and updates our records.

    To expedite this process, ERS has provided the Ad Hoc Termination Reporting module on the ERSGA Employer secure portal. (Use Quick Reference Guide for further instructions)

    Use this option whenever an employee will be applying for a refund of contributions or retirement before the next monthly file update. For example, an employee resigns on February 2 and wants to apply for a refund. The February 2 termination date will not reach ERS in the monthly file until March.

    An Employer should use Ad Hoc Termination to supply the termination date in real time, allowing the Member to successfully submit their application sooner. Salary and contributions must be reported for the employee through date of termination.

    8.2 Application for Refund

    Members terminating employment before becoming eligible for retirement may receive a refund of contributions and interest. To receive a refund, Members must access their account online on the ERSGA secure website and select Request a Refund. A termination date is required for online processing. 

    Refund requests are generally processed within four weeks of receipt.

    8.3 Application for PSR 401(k) Distributions

    After separation from all state service for a minimum of 30 days, Members may request a withdrawal of some or all of their vested PSR 401(k) account by contacting GaBreeze:

    call: 1-877-342-7338
    online: GaBreeze website

    8.4 Application for Service Retirement 

    Encourage employees to request an estimate from ERSGA within six months of their anticipated retirement date. Applications:

    • Cannot be accepted more than 90 days before their retirement date
    • Should be received no later than 30 days before their retirement date to ensure timely payment of their first check

    Completed applications should be submitted directly to ERS and are not valid until received.

    When a Member inquires about the retirement application process:

    • Direct employee to the ERSGA website to access their account and use the Retirement Online feature, or download the latest version of the retirement application.
    • Inform employee that assistance is available for completing the retirement application process.
    • Caution employee that application for retirement by periodic payment is irrevocable.
    • Retiree will have no access to funds once periodic payments begin.
    • Payment is made based on actuarial life expectancy tables and the amount contributed plus accumulated interest.

    Employers will receive an acknowledgement of the retirement application within 10 business days after receipt.

    8.5 Application for Disability Retirement

    Members may qualify for disability retirement if they:

    • Have attained 13 years and four months of creditable service (Old Plan, New Plan) 
    • Have attained 15 years of creditable service (GSEPS)
    • Are on a leave of absence (with or without pay) while the disability retirement application is being processed
    • Are unable to perform their job or any offered alternative position due to a permanent medical condition(s)

    Upon receipt of a completed disability retirement application, the Employer must offer the Member an alternative position, if available.

    All of the following requirements must be met for an alternative position:

    • The physical requirements are compatible with an employee’s physical limitations
    • The annual compensation and possibility for future advancement are the same as or greater than an employee’s current position
    • The duties are reasonably compatible with an employee’s experience and educational qualifications
    • The position is covered under ERS
    • The position must be available and offered to the Member in writing no later than 45 days after the disability application is submitted

    If an alternative position is offered, the employee must do one of the following within 30 days of the offer:

    • Accept the offer 
    • Dispute their ability to perform in the alternative position by submitting a written appeal to both ERS and their Employer.

    The application for disability retirement will be denied if:

    • The employee does not accept the alternative position 
    • The employee disputes their ability to perform in the alternative position

    The following outlines the disability retirement application process:

    • The disability retirement application and supporting documentation cannot be accepted more than 90 days before the retirement date and should be received no later than 30 days before the effective retirement date.
    • The ERS Medical Board evaluates disability retirement applications to determine whether the applicant is eligible for disability retirement based upon their inability to perform their original position as well as an alternate position, if applicable.
    • If the Medical Board determines that the applicant is incapable of performing the duties of either position, the retirement application will be approved; otherwise the application is denied.
    • Incomplete submissions will not be accepted. Employees who have applied for Social Security disability benefits must submit a copy of their Social Security Disability application.

    8.6 Forfeited Leave and Salary Certification

    Employer Responsibilities

    As an Employer, your general responsibilities are to:

    • Certify all creditable leave earned during state employment
    • Certify the amount of forfeited annual and sick leave upon notification of retirement 
    • Certify final amount of forfeited annual and sick leave after termination date
    The Process

    Upon receipt of a retirement application from one of your employees (or former employees if their last State employment was with your agency), an email will be generated acknowledging receipt.

    In lieu of a preliminary certification, leave information from the PeopleSoft Payroll application will be used for statewide Employers. If you do not use the statewide PeopleSoft application for your payroll, a preliminary certification of the Member’s forfeited leave at retirement must be submitted upon request.

    Prior to the retirement payroll, your agency will receive an email requesting final certification of the Member’s final forfeited leave total.

    9. Other Benefits

    9.1 Active Member Death and Survivor Benefit

    Employer Responsibilities
    • Encourage Members to keep their beneficiary designations updated with current mailing addresses. Failure to do so may delay payment.
    • Contact ERSGA as soon as possible upon the death of an active Member. You may contact ERSGA to provide information you have concerning the death, even if the survivor/beneficiary is not known.
    • Certify current fiscal year contributions and final certification of forfeited and sick leave. 

    ERSGA requires e a certified death certificate and completion of benefit applications from beneficiary or family.

    ERS Employer Death Notification Form

    Depending on the total creditable service of the deceased member, the following benefits are available to designated beneficiaries:

    Old Plan and New Plan

    • If a Member has less than 13 years and four months of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
    • If a Member has at least 13 years and four months of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.

    GSEPS

    • If a Member has less than 15 years of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
    • If a Member has at least 15 years of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.

    All ERS Plans

    • If a Member is age 60+ and has less than 10 years of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a refund of the Member’s annuity savings fund account.
    • If a Member is age 60+ and has at least 10 years of Creditable Service at the time of their death, the Member’s surviving beneficiary will receive a monthly lifetime benefit.
    • Monthly benefits cannot be paid to an estate or an organization. If there is not a living person or persons named as beneficiary, the only benefit payable is a refund of the Member’s annuity savings fund regardless of age, service, or retirement plan.

    Remind employees to designate or update beneficiaries.

    9.2 Other: GTLI Continuation on Leave without Pay (LWOP) or Military Leave without Pay (MLWOP)

    The Group Term Life Insurance (GTLI) benefit is administered by the State Employees’ Assurance Department (SEAD) Boards. The GTLI benefit provides coverage to both active and retired Old Plan and New Plan Members of ERS. GSEPS Members do not have GTLI coverage.

    GTLI: Death in Service

    GTLI benefit is equal to 18 times their monthly salary should they pass away while in active status. (Note: At age 60, benefits begin to reduce. Refer to the ERS Plan Handbook for more details.)

    GTLI: Death after Leaving Service

    If a Member terminates employment with at least 18 years of Creditable Service (excluding forfeited leave), GTLI coverage is automatically retained. Premiums in the amount of 1% of the final monthly salary accumulate each month while vested, and are due at retirement, refund of annuity savings fund account, or death.

    GTLI: Additional Information

    GTLI coverage can be discontinued only with a written request to ERSGA. The premiums will continue to accrue until request is received by ERSGA. GTLI coverage is revoked upon refund of annuity savings fund account.

    In the event that a Member is on LWOP or MLWOP and employee contributions for GTLI are not being deducted, the law provides that Members with at least one year of service can retain coverage while on leave.

    Encourage your employees with GTLI to complete a GTLI Continuation While on Leave Without Pay Form.  

    In cases of extended leave, election lapses after four years if not renewed.

    10. Re-Employment

    Employers must contact ERSGA when a former employee returns to service before or after retirement.

    10.1 Before Retirement

    The most important Employer responsibility for former employees returning to State service is determining ERS Membership status. ERS Membership status dictates appropriate plan eligibility. Employers should verify plan eligibility by:

    • Using the Plan Eligibility module on the ERSGA Employer secure portal. (Use Quick Reference Guide for instructions) or
    • Calling your ERS Employer representative.

    10.2 After Retirement (Rehired Retiree)

    To ensure that ERS is compliant with IRS regulations and maintains its qualified status, a retiree must be terminated. The retiree must remain out of service for a period of time, depending on age at retirement.

    • For employees retiring at or after normal retirement age, the required break in service is one month.
    • For employees retiring at less than normal retirement age, the required break in service is two months.
    • There must be no pre-existing agreement to return to service prior to retirement.

    Normal Retirement Age is defined as:

    • Age 60 with at least 10 years of service
    • 30 years of service at any age
    • Age 55 with at least 10 years of service for certain law enforcement positions

    Failure to adhere to the above requirements will result in the employee’s retirement application being rendered null and void, upon which retirement benefits will cease and any payments made must be returned. The employee will be required to re-apply for retirement.

    A retiree who is re-employed by an ERS Employer is limited to no more than 1,040 hours worked during a calendar year.

    This work restriction has been law since 1992, and failure to adhere will result in the suspension of the retiree’s benefits for the remainder of the calendar year. A retiree is re-employed if they work for an ERSGA-covered Employer after receiving first benefit check.

    A Rehired Retiree is limited to 1,040 hours per calendar year in order to maintain their pension benefit.

    Employer includes any entity authorized by law to report its employees as Members of ERS, (in some cases) the Board of Regents of the University of Georgia, and the Member’s last Employer prior to retirement, including a local school system.

    Re-employment after retirement also includes service by a retiree as an independent contractor or for a contracting agency.

    Note: Disability retirees are prohibited from returning to state employment.

    Employer Responsibilities

    Employers are required to notify ERSGA of any current or newly hired retirees by submitting a Rehired Retiree Reporting Form within 30 days of the hire. It is recommended that Employers inquire about a new hire’s retirement status during the hiring process.

    • Employers are liable for any pension overpayments if the Employer fails to notify ERSGA.
    • Employers are also responsible for reporting monthly hours worked for Rehired Retirees. To facilitate this, a Rehired Retiree reporting module is available on the Employer secure portal.
    • Rehired Retirees are not eligible to contribute to GDCP. Employers should ensure they have not been enrolled in or are contributing to this plan.
    • The Employer is responsible for submitting the completed Independent Contractor Verification form.
      • Non-exempt contractors are reported using the Rehired Retiree Reporting Module
      • Exempt contractors are not subject to the 1,040 hour limits (see exceptions below)
    Independent Contractor Exceptions

    A retiree is not subject to the 1,040 hour restrictions when all the following conditions have been met:

    • The retiree is working for or as a contracting entity, where the entity has multiple employees
    • The contracting entity has multiple contracts and the contracts are not limited to State of Georgia Employers
    • The contractual relationship was not created to extend employment to a retiree in a position similar to that held prior to retirement.

    11. Rehired Retiree Reporting

    All state agencies are required to submit Rehired Retiree data to ERSGA. Any Rehired Retirees contracted or on an Employer’s payroll are reported either through FTP (file upload) or manually entered on the Employer Reporting portal.

    The Rehired Retiree reporting process requires Employers to log on to the Employer Reporting portal, review the data uploaded from their file, and add any contractors’ hours and salary to the file.

    Manual entry Employers are required to enter and approve the monthly hours for their retirees each month. Once the data has been reviewed, the Employer is required to approve the data reported.

    Files and reports are due on the 5th of each month. 

    Rehired Retiree Costing

    Effective January 1, 2021, SB176 mandates a cost to be associated with ERS Retirees returning to State employment.  A detailed description of that legislation and the process to submit payment for that cost is captured in the following presentation.

    How to Submit Payments for ERS Rehired Retiree Costing (https://www.ers.ga.gov/post/video-payment-rr-costing)

    11.1 Employer Reporting Methods

    File Upload: Employers in the Employer categories below upload a Rehired Retiree detail file:

    • CSBs
    • DFACs-127 (SMI all files)
    • Statewide ([400s, 800s-Technical Schools, 900s] SAO all files)
    • HealthDepts-128 (Individual upload)
    • 75-044
    • 910-0910
    • 913-0913
    • 972-0972

    Manual Entry: Employers in the Employer categories listed below enter Rehired Retiree detail through the ERSGA Employer Reporting portal.

    • Tax Offices – 75s
    • State Courts-51s
    • 900-0900
    • 200-0200
    • 129-009
    • 129-137
    Reporting Hours Worked

    Users must be registered to report data. A unique user id and password are required for access to the module. Upon submitting a completed contact form, designated payroll or human resources personnel at the Employer agency are added to the ERSGA Employer contact database. An Employer can access the Rehired Retiree module by clicking Maintain Rehired Retiree on the Employer desktop. 

    The Rehired Retiree module includes the following links:

    • Report Rehired Retiree Data
    • Upload File for the Current Month
    • Approve Submitted Data
    • Rehired Retiree Adjustments
    • No Rehired Retiree Data
    • View Yearly Summary
    Report Rehired Retiree Data

    Manual entry Employers will use this module to report their Rehired Retirees.

    (Use Quick Reference Guide for further instructions)

    Retirees entered in previous months will be listed when the user reports for the following month, that is, until a termination date field is updated. After termination retirees will not appear in the list for future months.

    Upload a File for the Current Month

    Employers will use this module to upload their Rehired Retirees.

    (Use Quick Reference Guide for further instructions)

    A file that has been successfully uploaded will be available for approval within 30 minutes. Approve the uploaded detail by navigating to Approve Submitted Data.

    Approve Submitted Data

    Employers will use this module to approve their Rehired Retirees.

    (Use Quick Reference Guide for further instructions)

    Once data has been approved, corrections or updates can only be made using Rehired Retiree Adjustments.

    Rehired Retiree Adjustments

    Employer will use this module to adjust or add previously approved data.

    (Use Quick Reference Guide for further instructions)

    Once data has been updated, navigate to previous page to confirm that the change has been made.

    No Rehired Retiree Data

    (Use Quick Reference Guide for further instructions)

    • Employers cannot report for a month that has a Non-Report status.
    • To re-open a month that may have been set to Non-Report in error, check the Delete check box and click on the Delete button. This activates that report month and user can enter and approve data for that month.
    View Yearly Summary

    Employers will use this module to review reported data. 

    Rehired Retiree Monthly Assessment

    Legislation effective January 1, 2021 mandated Employers are assessed a monthly cost for each ERS Rehired Retiree based on contribution rates for that Rehired Retiree’s last Employer while active. Monthly invoices are posted to the Employer portal and payment methodology is the same as for contributions. For more information on Rehired Retiree Assessments, please see the Rehired Retirees section in the Employer portal.

    12. Glossary

    This glossary contains terms used in this manual as they apply to ERSGA administration.

    12.1 Terms

    Annuity
    Periodic payments for life derived from the accumulated contributions of a Member.  

    Annuity Savings Fund
    The fund in which the employee’s contributions and interest are deposited each month.

    Beneficiary
    Any person designated by the Member to receive a pension, an annuity, a retirement allowance, or other benefit under the retirement plan. 

    Board of Trustees
    O.C.G.A. Section 47-2-21 provides for a Board of Trustees to administer the retirement system.

    Conditional Pay Supplements
    Additional payments provided by an Employer when certain conditions have been met. For example, an agency may develop and implement plan(s) to provide conditional pay supplements to employees who meet established criteria (for example, attaining a certain certification, performing additional duties, etc.). 

    Contribution Group
    A group of employees or Members who have the same retirement contribution rates and benefits. Examples include: New Plan, Old Plan, and GSEPS. 

    Creditable Service
    Creditable Service is used to determine eligibility for a benefit, and the amount of that benefit. Creditable Service consists largely of Membership Service, but can also include prior service, purchased service, transferred service, or military service, depending on the plan. Members earn a year of Membership Service for each year (according to each plan’s definition of ‘year’) they contribute to a plan.

    Defined Benefit Plan
    An Employer-sponsored retirement plan where employee benefits are calculated based on a formula using factors, such as average salary history and service (duration of employment).

    Defined Contribution Plan
    A plan which provides for an individual account for each participant, and for benefits based solely on:

    • Amount contributed to the participant’s account
    • Any income, expenses, gains, and losses
    • Any forfeiture of accounts of other participants which may be allocated to participant’s account

    A defined contribution plan is intended to be qualified under Section 401(a) of the Internal Revenue Code, 42 U.S.C. Section 401(a).

    Earnable Compensation
    The full rate of regular compensation payable to a Member employee for their full normal working time, excluding any supplements from local funds.

    Employee
    An employee is classified as any:

    • Regularly classified worker
    • Elected or appointed officer
    • Employee of a state agency
    • Employee of a county, city-county, or city board subject to the state system of administration, including a merit system for employees of the Department of Public Safety

    For more information see O.C.G.A. 47-2-1(16).

    Employer  

    • Any branch of state government, any state agency, department, board, or other instrumentality.
    • Any new state agency described under O.C.G.A 47-2-70.1 and any other entity authorized by law to report any of its employees as Members of this system.

    For further information see O.C.G.A 47-2-1(17).

    File Transfer Protocol (FTP)
    A standard communication protocol used to securely transfer files from one computer or network to another.

    File Uploaders
    Employers who create a payroll detail file and use FTP to transfer that data to ERSGA.

    Fiscal Year
    The 12-month period beginning on July 1 of each year.

    Group Term Life Insurance (GTLI)
    The survivor benefits administered by SEAD. It provides benefit coverage to active and inactive Members. Benefit coverage varies based on age and status. Refer to the ERS Plan Handbook for more details.

    GSEPS 401(k)
    The defined-contribution component of the GSEPS program, to which employees make pre-tax or after-tax (Roth) contributions, with an Employer match.

    Manual Employers
    Employers who do not create a payroll detail file, but manually enter Member payroll detail information on the Employer secure portal.

    Medical Board
    The board of physicians established for the purpose of determining eligibility for disability retirement under O.C.G.A. Section 47-2-24.

    Member
    Any employee included in the Membership of the plan.

    Membership service
    Service which is rendered by an employee while they are a Member of the retirement system, and for which credit is allowable under O.C.G.A. 47-2.  

    Non-forfeitable
    Cannot be lost.

    Non-reporter
    The status of a report month indicating that the Employer has no one to report for that period. It may also be used to refer to an Employer who does not typically report for at least one plan.

    Opt-in
    A Member election to transfer ERS Old or New Plan retirement Membership to GSEPS.

    Opt-out
    A Member declination to participate in the 401(k) component of GSEPS.

    Plan Eligibility Date
    The date an employee is first eligible to participate in an ERS-administered plan. Generally date of hire, but can also be re-hire date or date Member changes contribution group.

    Regular Interest
    Interest at such a rate as shall be determined by the Board of Trustees (currently 4%) compounded annually in accordance with O.C.G.A. Section 47-2-26.

    Retirement
    Withdrawal from service with a retirement allowance granted under O.C.G.A. 47-2.

    Retirement Allowance
    The sum of the annuity and the pension, or any optional benefit payable in lieu thereof. All retirement allowances shall be payable in equal monthly installments, except that the Board of Trustees may adopt regulations providing for the payment of a lump sum, not to exceed the equivalent actuarial value of the retirement allowance, in lieu of a retirement allowance of less than $10.00 per month, or in lieu of part of an annuity.

    Retirement System
    The Employees’ Retirement System of Georgia (ERSGA).  

    Service
    Service rendered as an employee and paid for by an Employer. See Creditable Service, as defined in O.C.G.A. 47-2.

    Termination Date
    Date employee terminated employment or date employee is no longer eligible for pension plan participation.

    13. Appendix

    Departments and Agencies (by Employer Category) Participating in ERS as of January 1, 2021

    13.1 Department of Family and Children Services (DFACS)

    127-001 Appling County DFACS
    127-002 Atkinson County DFACS
    127-003 Bacon County DFACS
    127-004 Baker County DFACS
    127-005 Baldwin County DFACS
    127-006 Banks County DFACS
    127-007 Barrow County DFACS
    127-008 Bartow County DFACS
    127-009 Ben Hill County DFACS
    127-010 Berrien County DFACS
    127-011 Bibb County DFACS
    127-012 Bleckley County DFACS
    127-013 Brantley County DFACS
    127-014 Brooks County DFACS
    127-015 Bryan County DFACS
    127-016 Bulloch County DFACS
    127-017 Burke County DFACS
    127-018 Butts County DFACS
    127-019 Calhoun County DFACS
    127-020 Camden County DFACS
    127-021 Candler County DFACS
    127-022 Carroll County DFACS
    127-023 Catoosa County DFACS
    127-024 Charlton County DFACS
    127-025 Chatham County DFACS
    127-026 Chattahoochee County DFACS
    127-027 Chattooga County DFACS
    127-028 Cherokee County DFACS
    127-029 Clarke County DFACS
    127-030 Clay County DFACS
    127-031 Clayton County DFACS
    127-032 Clinch County DFACS
    127-033 Cobb County DFACS
    127-034 Coffee County DFACS
    127-035 Colquitt County DFACS
    127-036 Columbia County DFACS
    127-037 Cook County DFACS
    127-038 Coweta County DFACS
    127-039 Crawford County DFACS
    127-040 Crisp County DFACS
    127-041 Dade County DFACS
    127-042 Dawson County DFACS
    127-043 Decatur County DFACS
    127-044 Dekalb County DFACS
    127-045 Dodge County DFACS
    127-046 Dooly County DFACS
    127-047 Dougherty County DFACS
    127-048 Douglas County DFACS
    127-049 Early County DFACS
    127-050 Echols County DFACS
    127-051 Effingham County DFACS
    127-052 Elbert County DFACS
    127-053 Emanuel County DFACS
    127-054 Evans County DFACS
    127-055 Fannin County DFACS
    127-056 Fayette County DFACS
    127-057 Floyd County DFACS
    127-058 Forsyth County DFACS
    127-059 Franklin County DFACS
    127-060 Fulton County DFACS
    127-061 Gilmer County DFACS
    127-062 Glascock County DFACS
    127-063 Glynn County DFACS
    127-064 Gordon County DFACS
    127-065 Grady County DFACS
    127-066 Greene County DFACS
    127-067 Gwinnett County DFACS
    127-068 Habersham County DFACS
    127-069 Hall County DFACS
    127-070 Hancock County DFACS
    127-071 Haralson County DFACS
    127-072 Harris County DFACS
    127-073 Hart County DFACS
    127-074 Heard County DFACS
    127-075 Henry County DFACS
    127-076 Houston County DFACS
    127-077 Irwin County DFACS
    127-078 Jackson County DFACS
    127-079 Jasper County DFACS
    127-080 Jeff Davis County DFACS
    127-081 Jefferson County DFACS
    127-082 Jenkins County DFACS
    127-083 Johnson County DFACS
    127-084 Jones County DFACS
    127-085 Lamar County DFACS
    127-086 Lanier County DFACS
    127-087 Laurens County DFACS
    127-088 Lee County DFACS
    127-089 Liberty County DFACS
    127-090 Lincoln County DFACS
    127-091 Long County DFACS
    127-092 Lowndes County DFACS
    127-093 Lumpkin County DFACS
    127-094 Macon County DFACS
    127-095 Madison County DFACS
    127-096 Marion County DFACS
    127-097 McDuffie County DFACS
    127-098 McIntosh County DFACS
    127-099 Meriwether County DFACS
    127-100 Miller County DFACS
    127-101 Mitchell County DFACS
    127-102 Monroe County DFACS
    127-103 Montgomery County DFACS
    127-104 Morgan County DFACS
    127-105 Murray County DFACS
    127-106 Muscogee County DFACS
    127-107 Newton County DFACS
    127-108 Oconee County DFACS
    127-109 Oglethorpe County DFACS
    127-110 Paulding County DFACS
    127-111 Peach County DFACS
    127-112 Pickens County DFACS
    127-113 Pierce County DFACS
    127-114 Pike County DFACS
    127-115 Polk County DFACS
    127-116 Pulaski County DFACS
    127-117 Putnam County DFACS
    127-118 Quitman County DFACS
    127-119 Rabun County DFACS
    127-120 Randolph County DFACS
    127-121 Richmond County DFACS
    127-122 Rockdale County DFACS
    127-123 Schley County DFACS
    127-124 Screven County DFACS
    127-125 Seminole County DFACS
    127-126 Spalding County DFACS
    127-127 Stephens County DFACS
    127-128 Stewart County DFACS
    127-129 Sumter County DFACS
    127-130 Talbot County DFACS
    127-131 Taliaferro County DFACS
    127-132 Tattnall County DFACS
    127-133 Taylor County DFACS
    127-134 Telfair County DFACS
    127-135 Terrell County DFACS
    127-136 Thomas County DFACS
    127-137 Tift County DFACS
    127-138 Toombs County DFACS
    127-139 Towns County DFACS
    127-140 Treutlen County DFACS
    127-141 Troup County DFACS
    127-142 Turner County DFACS
    127-143 Twiggs County DFACS
    127-144 Union County DFACS
    127-145 Upson County DFACS
    127-146 Walker County DFACS
    127-147 Walton County DFACS
    127-148 Ware County DFACS
    127-149 Warren County DFACS
    127-150 Washington County DFACS
    127-151 Wayne County DFACS
    127-152 Webster County DFACS
    127-153 Wheeler County DFACS
    127-154 White County DFACS
    127-155 Whitfield County DFACS
    127-156 Wilcox County DFACS
    127-157 Wilkes County DFACS
    127-158 Wilkinson County DFACS
    127-159 Worth County DFACS

    13.2 Health Departments

    128-001 Appling County Health Dept
    128-002 Atkinson County Health Dept
    128-003 Bacon County Health Dept
    128-004 Baker County Health Dept
    128-005 Baldwin County Health Dept
    128-006 Banks County Health Dept
    128-007 Barrow County Public Health
    128-008 Bartow County Health Dept
    128-009 Ben Hill County Health Dept
    128-010 Berrien County Health Dept
    128-011 Bibb County Health Dept
    128-012 Bleckley Co. Health Dept
    128-013 Brantley County Health Dept
    128-014 Brooks County Health Dept
    128-015 Bryan County Health Dept
    128-016 Bulloch County Physical Health
    128-017 Burke County Health Dept
    128-018 Butts County Health Dept
    128-019 Calhoun County Health Dept
    128-020 Camden County Health Dept
    128-021 Candler County Health Dept
    128-022 Carroll County Health Dept
    128-023 Catoosa County Health Dept
    128-024 Charlton County Health Dept
    128-025 Chatham County Health Dept
    128-027 Chattooga County Health Dept
    128-028 Cherokee County Health Dept
    128-029 Clarke County Health Dept
    128-031 Clayton County Health Dept
    128-032 Clinch County Health Dept
    128-033 Cobb County Health Dept
    128-034 Coffee County Health Dept
    128-035 Colquitt County Health Dept
    128-036 Columbia County Health Dept
    128-037 Cook County Health Dept
    128-038 Coweta County Health Dept
    128-039 Crawford County Health Dept
    128-041 Dade County Health Dept
    128-042 Dawson County Health Dept
    128-043 Decatur County Health Dept
    128-049 Early County Health Dept
    128-050 Echols County Health Dept
    128-051 Effingham County Health Dept
    128-052 Elbert County Health Dept
    128-053 Emanuel County Health Dept
    128-054 Evans County Health Dept
    128-055 Fannin County Health Dept
    128-056 Fayette County Health Dept
    128-057 Floyd County Health Dept
    128-058 Forsyth County Health Dept
    128-059 Franklin County Health Dept
    128-060 Fulton County Health Dept
    128-061 Gilmer County Health Dept
    128-062 Glascock County Health Dept
    128-063 Glynn County Health Dept
    128-064 Gordon County Health Dept
    128-065 Grady County Health Dept
    128-066 Greene County Health Dept
    128-067 Gwinnett County Health Dept
    128-068 Habersham County Health Dept
    128-069 Hall County Health Dept
    128-070 Hancock County Health Dept
    128-071 Haralson County Health Dept
    128-073 Hart County Health Dept
    128-074 Heard County Health Dept
    128-075 Henry County Health Dept
    128-076 Houston County Health Dept
    128-077 Irwin County Health Dept
    128-078 Jackson County Health Dept
    128-079 Jasper County Health Dept
    128-080 Jeff Davis County Health Dept
    128-081 Jefferson County Health Dept
    128-082 Jenkins County Health Dept
    128-083 Johnson County Health Dept
    128-084 Jones County Health Dept
    128-085 Lamar County Health Dept
    128-086 Lanier County Health Dept
    128-087 Laurens County Health Dept
    128-088 Lee County Health Dept
    128-089 Liberty County Health Dept
    128-090 Lincoln County Health Dept
    128-091 Long County Health Dept
    128-092 Lowndes County Health Dept
    128-093 Lumpkin County Health Dept
    128-094 Macon County Health Dept
    128-095 Madison County Health Dept
    128-096 Marion County Health Dept
    128-097 McDuffie County Health Dept
    128-098 McIntosh County Health Dept
    128-099 Meriwether County Health Dept
    128-100 Miller County Health Dept
    128-101 Mitchell County Health Dept
    128-102 Monroe County Health Dept
    128-103 Montgomery County Health Dept
    128-104 Morgan County Health Dept
    128-105 Murray County Health Dept
    128-106 Muscogee County Health Dept
    128-107 Newton County Health Dept
    128-108 Oconee County Health Dept
    128-109 Oglethorpe County Health Dept
    128-110 Paulding County Health Dept
    128-111 Peach County Health Dept
    128-112 Pickens County Health Dept
    128-113 Pierce County Health Dept
    128-114 Pike County Health Dept
    128-115 Polk County Health Dept
    128-116 Pulaski County Health Dept
    128-117 Putnam County Health Dept
    128-119 Rabun County Health Dept
    128-120 Randolph County Health Dept
    128-121 Richmond County Health Dept
    128-122 Rockdale County Health Dept
    128-124 Screven County Health Dept
    128-125 Seminole County Health Dept
    128-126 Spalding County Health Dept
    128-127 Stephens County Health Dept
    128-129 Sumter County Health Dept
    128-130 Talbot County Health Dept
    128-131 Taliaferro County Health Dept
    128-132 Tattnall County Health Dept
    128-134 Telfair County Health Dept
    128-135 Terrell County Health Dept
    128-136 Thomas County Health Dept
    128-137 Tift County Health Dept
    128-138 Toombs County Health Dept
    128-139 Towns County Health Dept
    128-140 Treutlen County Health Dept
    128-141 Troup County Health Dept
    128-142 Turner County Health Dept
    128-143 Twiggs County Health Dept
    128-144 Union County Health Dept
    128-145 Upson County Health Dept
    128-146 Walker County Health Dept
    128-147 Walton County Health Dept
    128-148 Ware County Health Dept
    128-149 Warren County Health Dept
    128-150 Washington County Health Dept
    128-151 Wayne County Health Dept
    128-153 Wheeler County Health Dept
    128-154 White County Health Dept
    128-155 Whitfield County Health Dept
    128-156 Wilcox County Health Dept
    128-157 Wilkes County Health Dept
    128-158 Wilkinson County Health Dept
    128-159 Worth County Health Dept

    13.3 Mental Health Service Centers

    129-008 Woodright Industries
    129-009 Jessamine Place
    129-022 Carroll County MR Services
    129-035 Green Oaks Service Center
    129-101 Mitchell-Baker Service Center
    129-136 Thomas/Grady Service Center
    129-137 Tift County – Diversified Enterprises
    999-0001 Systems and Methods, Inc  SMI

    13.4 Community Service Boards

    361 Lookout Mountain Community Service Board
    363 Highland Rivers Center Community Service Board
    364 GA Mountains Avita Community Partners
    366 Douglas Community Service Board
    368 Dekalb Community Service Board
    369 View Point Health
    370 Clayton Community M.H., SA, and MR Service Board
    371 Advantage Behavioral Health Systems
    372 Pathways Center CSB
    373 McIntosh Trail MH, MR and SA Community Service Board
    374 River Edge Behavioral Health Center
    376 Oconee Community Service Board
    377 East Central Georgia CSB Serenity BHS
    378 Ogeechee MH, MR, and SA Community Service Board
    379 New Horizons
    380 Middle Flint Community Service Board
    381 CSB Of Middle Georgia
    382 Albany Area Community Service Board
    383 The Georgia Pines Community Service Board
    384 South Georgia Community Service Board
    385 Pineland Area MH, MR and SA Community Service Board
    386 Satilla Community Service Board
    388 Gateway Behavior Health Services CSB

    13.5 Statewide

    402 Ga. Dept. of Agriculture
    403 Ga. Dept. of Admin. Services
    404 Ga. Dept. of Audits
    405 Department Of Public Health
    406 GA Dept of Banking & Finance
    407 State Accounting Office
    408 Office of Comm. of Insurance
    409 Georgia State Finance & Investment Commission
    410 State Properties Commission
    411 Ga. Dept. of Defense
    412 GA Vocational Rehab Agency
    414 Ga. Dept. of Education
    415 The Technical College System Of Georgia
    416 Ga. Employees Retirement Sys.
    418 Prosecuting Attorneys Council
    419 Ga.Dept of Community Health
    420 Georgia Forestry Commission
    422 Office of Planning and Budget
    427 GA. Dept. Of Human Services
    428 Ga. Dept. of Community Affairs
    429 Department of Economic Development
    430 Admin. Office of the Courts
    432 Ga. Court of Appeals
    436 Superior Courts of Georgia
    438 Supreme Court
    440 Ga. Dept. of Labor
    441 Dept. of Behavioral Health and Developmental Disabilities
    442 Georgia Department of Law
    444 General Assembly of Georgia
    461 Dept. of Juvenile Justice
    462 Ga. Dept. of Natural Resources
    465 State Board  Pardons & Paroles
    466 Ga. Dept. of Public Safety
    467 Ga. Dept. of Corrections
    469 GA Dept. Of Early Care  Learning
    470 Ga. Public Service Commission
    471 Ga. Bureau of Investigation
    474 Department of Revenue
    475 GA. Dept. Of Driver Services
    476 Ga. Student Finance Commission
    477 GA. Dept. Of Community Supervision
    478 Secretary of State
    482 Ga. Teachers Retirement Sys.
    484 Ga. Dept. of Transportation
    488 Ga. Dept. of Veterans Service
    489 Subsequent Injury Trust Fund
    490 State Board of Workers Comp
    492 GA Public Defender Standards Council
    495 The Georgia Commission On The Holocaust
    900 Georgia Building Authority
    921 Ga. Correctional Industries
    922 George L. Smith II – GWCCA
    927 State Road and Tollway Authority
    977 Georgia Public Broadcasting
    980 GTA Georgia Technology Authority 

    13.6 State Colleges and Universities

    503-0503 GA Institute of Technology
    509-0509 GA State University
    512-0512 Augusta University
    518-0518 University of GA
    521-0521 Albany State University
    527-0527 Augusta State University
    528-0528 Clayton College & State University
    530-0530 Columbus State University
    531-0531 University of North Georgia
    536-0536 GA College and State University
    539-0539 GA Southern University
    540-0540 Georgia Gwinnett College
    542-0542 GA Southwestern State University
    543-0543 Kennesaw State University
    999-0002 University of Georgia Shared Services
    547-0547 Middle Georgia State College
    551-0551 Valdosta State University
    554-0554 University of West GA
    557-0557 Abraham Baldwin Agric College
    561-0561 Atlanta Metropolitan College
    563-0563 College of Coastal Georgia
    567-0567 South Georgia State College
    569-0569 Dalton College
    572-0572 East GA College
    573-0573 Georgia Highland College
    576-0576 Gordon  College
    598-0598 Board of Regents of the University
    968-0968 GA Military College

    13.7 Public Schools  

    6011 Appling County Schools
    6021 Atkinson County Schools
    6031 Bacon County Schools
    6051 Baldwin County Schools
    6071 Barrow County Schools
    6081 Bartow County Schools
    6091 Ben Hill County Schools
    6111 Bibb County Schools
    6141 Brooks County Schools
    6181 Butts County Schools
    6201 Camden County Schools
    6211 Candler County Schools
    6221 Carroll County Schools
    6231 Catoosa County Board Of Education
    6241 Charlton County Schools
    6251 Chatham County Schools
    6252 Live Oak Public Libraries
    6261 Chattahoochee County Schools
    6271 Chattooga County Schools
    6281 Cherokee County Schools
    6291 Clarke County Schools
    6311 Clayton County Schools
    6331 Cobb County Schools
    6341 Coffee County Schools
    6351 Colquitt County Schools
    6361 Columbia County Schools
    6371 Cook County Schools
    6381 Coweta County Schools
    6401 Crisp County Schools
    6431 Decatur County Schools
    6441 Dekalb County Schools
    6451 Dodge County Schools
    6452 Ocmulgee Regional Library System
    6461 Dooly County Schools
    6471 Dougherty County Schools
    6481 Douglas County Schools
    6511 Effingham County Schools
    6531 Emanuel County Schools
    6561 Fayette County Schools
    6571 Floyd County Schools
    6581 Forsyth County Schools
    6591 Franklin County Schools
    6601 Fulton County  Board of Education
    6611 Gilmer County Schools
    6621 Glascock County Schools
    6631 Glynn County Schools
    6641 Gordon County Schools
    6651 Grady County Schools
    6661 Greene County Schools
    6671 Gwinnett County Schools
    6681 Habersham County Schools
    6691 Hall County Schools
    6731 Hart County Schools
    6751 Henry County Schools
    6761 Houston County Schools
    6771 Irwin County Schools
    6781 Jackson County Schools
    6811 Jefferson County Schools
    6831 Johnson County Schools
    7191 Rabun County Schools
    7211 Richmond County Schools
    7221 Rockdale County Schools
    7241 Screven County Schools
    7261 Spalding County Schools
    7271 Stephens County Schools
    7291 Sumter County Schools
    7321 Tattnall County Schools
    7341 Telfair County Schools
    7351 Terrell County Schools
    7371 Tift County Schools
    7401 Treutlen County Schools
    7411 Troup County Schools
    7431 Twiggs County Schools
    7441 Union County Schools
    7451 Upson County Schools
    7461 Walker County Schools
    7481 Ware County Schools
    7501 Washington County Board of Education
    7511 Wayne County Schools
    7541 White County Board of Education
    7551 Whitfield County Schools
    7571 Wilkes County Schools
    7581 Wilkinson County Schools
    7611 Atlanta City Schools
    7641 City of Buford Schools (Gwinnett)
    7721 City of Dalton Schools (Whitfield)
    7731 City of Decatur Schools (Dekalb)
    7741 City of Dublin Schools (Laurens)
    7761 City of Gainesville Schools (Hall)
    7811 City of Marietta Schools (Cobb)
    7851 City of Rome Schools (Floyd)
    7861 City of Social Circle Schools (Walton)
    7891 City of Thomasville Schools (Thomas)
    7921 City of Valdosta Schools (Lowndes)
    9012 Academy For Classical Education
    9030 Georgia Magnet Charter School
    9015 Tapestry Public Charter School
    9605 Georgia Magnet Charter School
    9915 Foothills Charter High School

    13.8 Technical Colleges

    818Coastal Pines Technical School
    820 Albany Technical College
    822 Athens Technical College
    823 Atlanta Technical College
    824 Augusta Technical College
    826 West Georgia Technical College
    827 Chattahoochee Tech College
    828 Columbus Technical College
    829 Georgia Northwestern Technical College
    830 Georgia Piedmont Technical College
    831 Southern Crescent Technical College
    832 Gwinnett Technical College
    834 Lanier Technical College
    835 Central Georgia Technical College
    837 Southern Regional Technical College
    838 North Ga Technical College
    841 Savannah Technical College
    842 South Ga Technical College
    843 Southeastern Technical College
    844 Ogeechee Technical College
    848 Wiregrass Georgia Technical College

    13.9 Tax Officials

    75-012 Bleckley County Tax Officials
    75-013 Brantley County Tax Officials
    75-014 Brooks County Tax Officials
    75-015 Bryan County Tax Officials
    75-016 Bulloch County Tax Officials
    75-018 Butts County Tax Officials
    75-019 Calhoun County Tax Officials
    75-020 Camden County Tax Officials
    75-021 Candler County Tax Officials
    75-022 Carroll County Tax Officials
    75-024 Charlton County Tax Officials
    75-025 Chatham County Tax Officials
    75-026 Chattahoochee County Tax Officials
    75-029 Clarke County Tax Officials
    75-030 Clay County Tax Officials
    75-031 Clayton County Tax Officials
    75-032 Clinch County Tax Officials
    75-033 Cobb County Tax Officials
    75-034 Coffee County Tax Officials
    75-035 Colquitt County Tax Officials
    75-036 Columbia County Tax Officials
    75-037 Cook County Tax Officials
    75-038 Coweta County Tax Officials
    75-041 Dade County Tax Officials
    75-043 Decatur County Tax Officials
    75-044 DeKalb County Tax Officials
    75-045 Dodge County Tax Officials
    75-047 Dougherty County Tax Officials
    75-048 Douglas County Tax Officials
    75-051 Effingham County Tax Officials
    75-052 Elbert County Tax Officials
    75-053 Emanuel County Tax Officials
    75-055 Fannin County Tax Officials
    75-056 Fayette County Tax Officials
    75-057 Floyd County Tax Officials
    75-058 Forsyth County Tax Officials
    75-059 Franklin County Tax Officials
    75-060 Fulton County Tax Officials
    75-062 Glascock County Tax Officials
    75-063 Glynn County Tax Officials
    75-064 Gordon County Tax Officials
    75-065 Grady County Tax Officials
    75-066 Greene County Tax Officials
    75-067 Gwinnett County Tax Officials
    75-068 Habersham County Tax Officials
    75-069 Hall County Tax Officials
    75-070 Hancock County Tax Officials
    75-071 Haralson County Tax Officials
    75-072 Harris County Tax Officials
    75-074 Heard County Tax Officials
    75-075 Henry County Tax Officials
    75-076 Houston County Tax Officials
    75-078 Jackson County Tax Officials
    75-080 Jeff Davis County Tax Officials
    75-081 Jefferson County Tax Officials
    75-082 Jenkins County Tax Officials
    75-084 Jones County Tax Officials
    75-085 Lamar County Tax Officials
    75-086 Lanier County Tax Officials
    75-087 Laurens County Tax Officials
    75-088 Lee County Tax Officials
    75-089 Liberty County Tax Officials
    75-090 Lincoln County Tax Officials
    75-091 Long County Tax Officials
    75-092 Lowndes County Tax Officials
    75-094 Macon County Tax Officials
    75-095 Madison County Tax Officials
    75-096 Marion County Tax Officials
    75-097 McDuffie County Tax Officials
    75-098 McIntosh County Tax Officials
    75-100 Miller County Tax Officials
    75-102 Monroe County Tax Officials
    75-103 Montgomery County Tax Officials
    75-104 Morgan County Tax Officials
    75-105 Murray County Tax Officials
    75-106 Muscogee County Tax Officials
    75-132 Tattnall County Tax Officials
    75-107 Newton County Tax Officials
    75-108 Oconee County Tax Officials
    75-109 Oglethorpe County Tax Officials
    75-110 Paulding County Tax Officials
    75-111 Peach County Tax Officials
    75-112 Pickens County Tax Officials
    75-113 Pierce County Tax Officials
    75-114 Pike County Tax Officials
    75-115 Polk County Tax Officials
    75-119 Rabun County Tax Officials
    75-121 Richmond County Tax Officials
    75-122 Rockdale County Tax Officials
    75-124 Screven County Tax Officials
    75-125 Seminole County Tax Officials
    75-126 Spalding County Tax Officials
    75-127 Stephens County Tax Officials
    75-128 Stewart County Tax Officials
    75-129 Sumter County Tax Officials
    75-130 Talbot County Tax Officials
    75-131 Taliaferro County Tax Officials
    75-133 Taylor County Tax Officials
    75-134 Telfair County Tax Officials
    75-135 Terrell County Tax Officials
    75-136 Thomas County Tax Officials
    75-137 Tift County Tax Officials
    75-139 Towns County Tax Officials
    75-141 Troup County Tax Officials
    75-142 Turner County Tax Officials
    75-143 Twiggs County Tax Officials
    75-145 Upson County Tax Officials
    75-146 Walker County Tax Officials
    75-147 Walton County Tax Officials
    75-148 Ware County Tax Officials
    75-150 Washington County Tax Officials
    75-151 Wayne County Tax Officials
    75-154 White County Tax Officials
    75-155 Whitfield County Tax Officials
    75-158 Wilkinson County Tax Officials
    75-159 Worth County Tax Officials

    13.10 Regional Educational Service Agencies

    8504 Northwest Georgia RESA
    8564 Metro RESA
    8584 North East Georgia RESA
    8804 First District RESA

    13.11 State Courts

    51-0217 DeKalb County State Court
    51-0237 Bibb County State Court
    51-0248 Chatham County State Court

    13.12 State Authorities

    910-0910 Jekyll Island State Park Authority
    913-0913 Lake Lanier Island Dev Authority
    928-0928 GA Environmental Finance Authority
    936-0936 Agric Com Commission-Peanuts
    955-0955 GA Superior Court Clerks Coop
    972-0972 GA Federal-State Inspection
    973-0973 GA Lottery Corporation
    996 The Atlanta-Region Transit Link Authority

    13.13 Other Services

    209-0209 Agric Commodity Commission
    237-0041 Stone Mountain Judicial Circuit DA Staff
    237-0237 Da-Lookout Mountain Judicial Circuit
    237-092 District Attorney’s Staff Southern Judicial Circuit
    955-0955 GA Superior Court Clerks Coop