PSERS Employer Manual
Welcome to the Public School Employees Retirement System (PSERS) 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 PSERS Plan, visit the PSERS page on our website.
Please contact us if you have any questions.
Thank you for your partnership!
2. Contact Information
2.1 Mailing Address
Two Northside 75 NW
Atlanta, GA 30318
2.2 Financial Management Division
General FMD email: firstname.lastname@example.org
Email FMD for your Employer Reporting representative.
- Adjustments of Contributions to Prior Periods
- Change in Employer Contact Information
- Contribution Reporting
- Earnable Compensation Definition
- Plan Contribution Rates
- Plan Membership Eligibility and Enrollment
- Re-Employment Before and After Retirement
- Rehired Retiree Reporting
- Special Reporting Situations
2.3 Customer Care Group (CCG)
CCG Email: email@example.com
ERSGA Phone numbers: General Member and Employer related calls
Toll free number: 800.805.4609
Local number: 404.650.6300
2.4 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.
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.
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.
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.).
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. PSERS Membership
Membership in Public School Employees Retirement System (PSERS) is a condition of employment for state employees of participating public school systems and who are not eligible for membership in the Teachers Retirement System of Georgia (TRS) or the Employees’ Retirement System (ERS).
Public school systems eligible for participation in PSERS include:
- Day schools conducted within the state of Georgia under the authority and supervision of a duly elected or appointed county or independent board of education
- Postsecondary vocational-technical schools governed by the Technical College System of Georgia
5.1 Membership Eligibility
Public school employees eligible for PSERS membership are full-time or part-time staff and specifically include, but are not limited to school:
- Bus Drivers
Ineligible for membership are:
- Teachers or any school personnel who are now, or may hereafter become, covered by the Teachers Retirement System of Georgia (TRS)
- Substitute employees working less than 60% time (based on regular schedule for the position)
- Independent contractors or leased employees within Section 414(n) of the federal Internal Revenue Code, even if the person is later reclassified as a common law employee by the Internal Revenue Service (IRS)
The following full-time public school employees may elect to become members of TRS:
- Lunchroom, maintenance, or warehouse managers or supervisors
- Transportation managers or supervisors
Any manager or supervisor choosing this option will no longer be a member of PSERS, and must be terminated from the plan. Contact TRS for enrollment information, and notify ERSGA of the Member’s decision.
Conviction of a Crime
The final conviction of certain crimes can affect a member’s PSERS status, and the claim to any benefits earned through PSERS. Please contact ERSGA directly with questions regarding the right to benefits under these circumstances.
5.2 Plan Contribution Rates
Employees who became members of PSERS prior to July 1, 2012, and whose membership is not refunded:
- Required contribution is $4 each month
- Contribution group is PSRS
Employees who became members of PSERS on or after July 1, 2012, and whose membership is not refunded:
- Required contribution is $10 each month
- The contribution group is PXRS
Employer contributions to the plan are determined annually by the fund actuary and approved for appropriation by the Georgia General Assembly. Employer contributions are not added to individual member accounts and are not refundable.
5.3 Tax Status of Employee Contributions
The PSERS board of Trustees shall specify the time and manner of contributions to the fund (O.C.G.A. 47-4-60).
Employers must deduct employee contributions after state and federal taxes have been paid.
5.4 The Enrollment Process
PSERS 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 employers who submit manually. Employers are required to provide the following demographic data for successful enrollment of each new employee:
- Valid Social Security Number
- Full Legal Name
- Date of Birth
- Valid Address
- Valid Contribution Group Code (as designated in Employer payroll system)
- Valid Plan Eligibility Date (also required for rehires and transfers)
Upon receipt of detail data for any new employee to the system, membership and enrollment records are created assigning a unique pension identification number to the account. Upon receipt of contribution detail data for any rehired former plan member, the account is reactivated and enrollment records are updated.
Changes in demographic information should be made in the Employer payroll system.
Employers should verify membership eligibility prior to designating a contribution group code in their payroll system. To determine plan eligibility status, registered employers of the secure Employer Portal will use the Check Member Plan Eligibility module on the Employer Desktop.
This module will allow users to check the membership status and the contribution-group-code eligibility of any person by entering their hire date and Social Security number.
6. Active Member Reporting
Public School Employees Retirement System (PSERS) statutes (O.C.G.A. 47-4-60) require each employer responsible for the payment of compensation to contributing members, to deduct and collect from each member’s earnable compensation the employee contributions required under the retirement system.
It is the employer’s responsibility to report and remit these contributions monthly, September through May of each plan year. Reports and contributions are due on the 1st of the month.
6.1 Contribution Reporting
There are three components required in the reporting process:
- Monthly summary report: Used by employers to report appropriate retirement contributions for the payroll reporting period.
- Employee detail data: A member record must be submitted for all employees eligible for PSERS. Consult the employer record file layout for the detail of the member record. The record should include SSN, demographic information, salary and contributions, percent time worked, etc.
- Contribution payment: The total of the employee contributions for the period. 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.
All employers reporting PSERS members are required to do so online using the secure Employer Reporting module. The ERSGA online employer reporting module allows employers to submit all components safely, securely, and efficiently.
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 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.
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.
New users should use the Employer Reporting Quick Reference Guide 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. Your ERSGA representative 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 PSERS on Profile Maintenance.
- Provide the routing and bank account number for the account to be debited.
Upon submitting your summary report, PSERS 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
The Maintain Monthly Summary Report page is used by employers to submit total monthly salaries and contributions based on payroll actions. (Use Quick Reference Guide for instructions.) There are four tabs:
- Reports tab: Used to enter the number of contributing members and contributions. The page also features a “calculate” button which calculates the expected contributions based on the number of contributing members. The “report total” field is read-only and dynamic; it reflects a total of all contribution components entered. Once you have submitted your summary report to PSERS, you will not be allowed to change it. If an error has occurred, contact your reporting representative at PSERS and he or she will assist you with a resolution.
- Invoice tab: Used to apply any outstanding invoices.
- Adjustments tab: Used to submit salary and contribution corrections to an employee’s account for prior reporting months. This feature is available to employers that do not have the functionality to submit these adjustments via the payroll detail file. Employers who submit adjustments with their detail file data will not be able to enter adjustments on the adjustments tab.
- Comments tab: Used to submit comments which will be useful to PSERS in balancing the agency/employee account.
The deadline to enter and submit the data is the 1st of each month.
Upload Salary Detail File (all employers using File Transfer Protocol [FTP])
Upload Salary Detail File: 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 (this is a read-only status page). This process is independent of the “maintain 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
- Charter Schools: Change in Monthly Detail Demographics tab
Maintain Monthly Detail (Manual Employers)
This selection is only available to non-statewide agencies which 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 PSERS, update employee information, or terminate or create a new member. There are five tabs on this page:
- Demographics tab: Used to update or make changes to employee demographic data.
- Details tab: Used to change the employee contribution group, job classification, payment reason, payroll frequency, and plan eligibility date.
- Salary and Contribution tab: Used to report monthly salary and contribution data for eligible employees.
- Comments tab: Used to submit comments which will be useful to PSERS in balancing the agency/employee account.
- 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.
6.2 Making 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:
- Changing the salary and contributions previously reported
- Adding salary and contributions previously omitted
- Changing contribution group previously reported
Employers who Upload a Detail File
Employers should confer with their payroll file providers to determine the best approach to include prior period adjustments in the contribution file.
Reporting officials should ensure that adjustments submitted through the contribution detail file include adjustments to both payroll components:
Employers who Enter Detail Manually
Employers who enter contribution detail manually or do not have the functionality to submit adjustments using the contribution detail file can use the ERSGA employer reporting portal to submit their adjustments. While entering summary report data on the ERSGA employer portal the user can enter adjustments on the Adjustments tab. Adjustments entered in the portal are submitted with summary report data of 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 through our online reporting portal or uploading them with the Contribution Detail file. The following exceptions require an employer to submit a paper adjustment:
- Missing contributions: This occurs when contributions have not been reported for the member for an extended period of time.
- Change in contribution group: If the Employer or PSERS 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. PSERS will make adjustments, creating an invoice for any differences.
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, indicating a deficiency or negative, indicating an overpayment.
Summary Report Discrepancies
Once the reporting official has submitted all components to PSERS, 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 in the monthly payroll data file.
Contribution Detail Discrepancies
The reported contribution for each individual is compared to the expected contributions. Expected contributions are calculated based on the contribution rate for the report month. This amount may be either $4 or $10, depending on the contribution group of the member. Incorrect contribution amounts are flagged and corrected to expected values.
The following scenarios are examples of contribution detail discrepancies:
- Contributions reported that are neither $4 nor $10
- Contributions reported for ineligible employees
- Contributions reported in error
- Member reported under the incorrect contribution group
Allocating (Applying) an Invoice
Outstanding invoices are allocated to the current summary report. There an Invoice tab on the Maintain Monthly Summary Report page which 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.
6.4 Special Reporting Situations
No Members to Report
Employers who do not have anyone to report for the current report month must select the Non-Reporter button on the Maintain Monthly Summary Report page.
Death in Service
All employers must report deceased members in their monthly employee detail files.
- 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.
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 and salary
- Contributions and percent time: Zero
See Optional Service Purchase and Transfer under Membership Service.
Reporting a Member Using an Incorrect Social Security Number (SSN)
When the reporting official has discovered an incorrect SSN has been reported for a member, they should immediately contact ERSGA before the correct 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 the SSN submitted in error.
7. Membership Service
Creditable service is used to determine eligibility for retirement pension benefits. 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 or purchased.
7.1 Service Accrual
Service is accrued on a monthly basis from September through May. Members earning nine months of service during the regular school year accrue one year of creditable service.
Members with ten years of creditable service have a non-forfeitable right to service retirement at age 60. Depending upon their hire date and years of Creditable Service, members may be eligible for one of the following types of benefits:
- Normal Retirement Benefit
- Early Retirement Benefit
- Refund of Contributions and Interest
- Disability Benefit
- Death Benefit
Important Note: Members who are vested and take a refund forfeit their right to a lifetime pension benefit. A lifetime benefit for most members would be of greater value than a refund of contributions and interest.
7.3 Optional Service Purchase and Transfer
A member may also receive service credit for Prior Service (July 1, 1945 – June 30, 1970), TRS Service (under certain circumstances), Refund Payback, Temporary Disability, and Military Service. Please refer to the PSERS Handbook or contact ERSGA for detailed information.
8. PSERS Member Leaving Employment
Your general responsibilities are to:
- Report members’ termination dates to ERSGA, and
- Inform members of their options upon termination of employment
Refer employees to the online PSERS Handbook. They can also access their account online to verify their creditable service and account balances, or run estimates of their benefits. If employees need more information, please ask them to contact ERSGA.
8.1 Termination Process
In order for termination dates to be transmitted to PSERS 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 PSERS receives this file and updates our records. To expedite this process, PSERS has provided the Ad Hoc Termination Reporting module on the ERSGA Employer portal. (Use Quick Reference Guide for further instructions.)
Please 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, 2023 and wants to apply for a refund. The February 2, 2023 termination date will not reach PSERS in the monthly file until March 2023. An employer can use Ad Hoc Termination to supply the termination date real time, allowing the member to successfully submit their application for benefits sooner. Salary and contributions must be reported for the employee through the 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 and select the Request a Refund option. The termination date from their employer is required for online processing.
Refund requests are generally processed within 8 weeks of receipt.
8.3 Application for Service Retirement
Encourage employees to request an estimate from PSERS within six months of the anticipated retirement date. Applications cannot be accepted more than 90 days before the retirement date and should be received no later than 30 days before the retirement date to ensure timely payment of the first check. Completed applications should be submitted directly to ERSGA 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, estimate benefits, and download the latest version of the retirement application.
- Inform employees that assistance is available for completing the retirement application process if needed.
- Attend one of our WRAP programs or view the online presentation on the ERSGA website.
Employers will receive an acknowledgement of the retirement application 7-10 business days after receipt.
8.4 Application for Disability Retirement
Members may qualify for disability retirement if they:
- Have attained at least 15 years of creditable service
- Are an active employee when they apply for disability retirement
- 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.
The requirements for an alternative position are:
- 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 PSERS; and
- 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, within 30 days of the offer:
- Accept the offer or
- Dispute their ability to perform in the alternative position by submitting a written appeal to both the PSERS Medical Board 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
If they do not accept an offered alternative position or dispute their ability to perform in the alternative position, their application for disability retirement will be denied.
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 PSERS 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.
Disability Retirees receive a PSERS benefit based upon their years of Creditable Service. Disability benefits are not reduced for retirees less than age 65, regardless of age at benefit commencement.
9. Other Benefits
9.1 Active Member Death and Survivor Benefit
- Encourage members to keep beneficiary designations current and updated with current mailing addresses. Failure to do so may cause delay in payment.
- Contact ERSGA as soon as possible upon the death of an active member.
- Certify current Fiscal Year Contributions.
PSERS will require a certified death certificate and completion of benefit applications from beneficiary or family.
9.2 Survivor Benefits
Depending on the total Creditable Service of the deceased member, the following benefits are available to designated beneficiaries:
Active or inactive members with at least 10 years of Creditable Service and at least age 60
- The named living beneficiary (person) is eligible to receive a monthly Death Benefit.
- If there is no surviving living beneficiary, the non-living named beneficiary (for example, Estate or Trust) will receive a lump sum payment of contributions plus interest.
Members with fewer than 10 years of Creditable Service
- The named living beneficiary (person) will receive a lump sum payment of the member’s contributions and interest.
- If there is no surviving living beneficiary, the non-living named beneficiary (for example, Estate or Trust) will receive a lump sum payment of contributions.
Employers must contact PSERS when a former employee returns to service before or after retirement.
10.1 Before Retirement
The most important employer responsibility relative to former employees returning to state service is determining PSERS membership status. Employers must verify plan eligibility (PSRS or PXRS) by:
- Using the Plan Eligibility module on the Employer Desktop or
- Contacting your PSERS employer representative
10.2 After Retirement
To ensure PSERS is compliant with IRS regulations and maintains its qualified status, a retiree must be terminated.
The plan rules provide for a normal retirement age of 65, as well as rules for return to service before and after normal retirement age.
The retiree must have a break in service of one month before they are officially considered “terminated.”
Disability retirees cannot go back to work for the school system in the same position from which they retired. Further, if a Member who is receiving disability benefits is engaged in or is able to engage in a gainful occupation, their Disability Retirement may cease or be reduced.
Note: Retirees who return to service prior to June 2009 are grandfathered under the law as existed in May 2009. The following sections on service retirement (less than age 65 and greater than age 65) do not apply. Contact ERSGA to verify status.
Service Retirement: Younger than Age 65
Normal retirement age is 65. Rehired Retirees younger than age 65 must be re-enrolled as active contributors to the plan. This means their monthly pension payments are suspended until they retire again. When rehiring such a retiree, employers must:
- Complete the PSERS Rehired Retiree Reporting Form with the employee
- Return the member to active status and report the $10 contribution each month
- If the member reaches age 65 while still a rehired retiree, provide the retiree a new PSERS Rehired Retiree Reporting Form
- Send completed form to PSERS indicating the member or retiree’s election to continue as active or retire again and stop contributing
Prior and current service will be combined for the new retirement benefit.
Service Retirement: Age 65 or Older
Rehired Retirees age 65 or older are past normal retirement age and different rules apply. The retiree can continue to work and receive pension benefits if they stop contributing to the plan. When rehiring such a retiree, employers must:
- Complete the PSERS Rehired Retiree Reporting Form with the employee
- Based on the employee’s election to remain an active contributor, or begin receiving retirement benefits, choose one of the below:
- Return member to active status and report the $10 contribution each month
- Retire the member from the plan so that retirement benefits can begin or resume
- If the member elected to continue contributing and subsequently retires:
Any person designated by the member to receive a pension, an annuity, a retirement allowance, or other benefit under the retirement plan.
The employer and employee contributions to the retirement system (O.C.G.A. 47-4-60).
All years and completed months (expressed as a fraction of a year) of prior service and membership service.
Early Retirement Benefit
A reduced benefit based on early receipt of pension benefits.
All those employees of public schools, including postsecondary vocational-technical schools, governed by the Technical College System of Georgia who are not eligible for membership in the Teachers Retirement System of Georgia (TRS) or the Employees’ Retirement System of Georgia (ERS). The term specifically includes, but is not limited to: school bus drivers, school lunchroom personnel, school maintenance personnel, and school custodial personnel. (O.C.G.A. 47-4-2(20))
For the purposes of employer contributions, the State of Georgia. Otherwise, public schools operating in the State of Georgia.
File Transfer Protocol (FTP)
A standard communication protocol used to securely transfer files from one computer or network to another.
Employers who create a payroll detail file and use FTP to transfer that data to ERSGA.
Employers who do not create a payroll detail file, but manually enter member payroll detail information on the employer portal.
Any employee included in the membership of the plan.
The status of a report month indicating the employer has no one to report for that period. It may also refer to an employer that does not typically report for at least one plan.
Normal Retirement Benefit
A benefit received as early as the first day of the month following the date that member attains Normal Retirement age.
The period beginning July 1st ending June 30th. PSERS employers only report September through to May.
Service which is rendered as a public school employee prior to the commencement date of most current employment, and for which credit is allowable.
Any day schools conducted within the state under the authority and supervision of a duly elected or appointed county or independent board of education.
The Public School Employees Retirement System (O.C.G.A 47-4).
Service rendered as a public school employee.
Date employee terminated employment or date employee is no longer eligible for pension plan participation.
12. Appendix 1
Departments and Agencies Participating in PSERS as of June 30, 2022.
12.1 State Colleges and Universities
968-0968 GA Military College
12.2 Technical Colleges
830 Georgia Piedmont Technical College
12.3 Public and Charter Schools
6011 Appling County Schools
6021 Atkinson County Schools
6031 Bacon County Schools
6041 Baker County Schools
6051 Baldwin County Schools
6061 Banks County Schools
6071 Barrow County Schools
6081 Bartow County Schools
6091 Ben Hill County Schools
6101 Berrien County Schools
6111 Bibb County Schools
6121 Bleckley County Schools
6131 Brantley County Schools
6141 Brooks County Schools
6151 Bryan County Schools
6161 Bulloch County Schools
6171 Burke County Schools
6181 Butts County Schools
6191 Calhoun 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
6261 Chattahoochee County Schools
6271 Chattooga County Schools
6281 Cherokee County Schools
6291 Clarke County Schools
6301 Clay County Schools
6311 Clayton County Schools
6321 Clinch 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
6391 Crawford County Schools
6401 Crisp County Schools
6411 Dade County Schools
6421 Dawson County Schools
6431 Decatur County Schools
6441 Dekalb County Schools
6451 Dodge County Schools
6461 Dooly County Schools
6471 Dougherty County Schools
6481 Douglas County Schools
6491 Early County Schools
6501 Echols County Schools
6511 Effingham County Schools
6521 Elbert County Schools
6531 Emanuel County Schools
6541 Evans County Schools
6551 Fannin County Schools
6561 Fayette County Schools
6571 Floyd County Schools
6581 Forsyth County Schools
6591 Franklin County Schools
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
6701 Hancock County Schools
6711 Haralson County Schools
6721 Harris County Schools
6731 Hart County Schools
6741 Heard County Schools
6751 Henry County Schools
6761 Houston County Schools
6771 Irwin County Schools
6781 Jackson County Schools
6791 Jasper County Schools
6801 Jeff Davis County Schools
6811 Jefferson County Schools
6821 Jenkins County Schools
6831 Johnson County Schools
6841 Jones County Schools
6851 Lamar County Schools
6861 Lanier County Schools
6871 Laurens County Schools
6881 Lee County Schools
6891 Liberty County Schools
6901 Lincoln County Schools
6911 Long County Schools
6921 Lowndes County Schools
6931 Lumpkin County Schools
6941 Macon County Schools
6951 Madison County Schools
6961 Marion County Schools
6971 McDuffie County Schools
6981 McIntosh County Schools
6991 Meriwether County Schools
7001 Miller County Schools
7011 Mitchell County Schools
7021 Monroe County Schools
7031 Montgomery County Schools
7041 Morgan County Schools
7051 Murray County Schools
7061 Muscogee County Schools
7071 Newton County Schools
7081 Oconee County Schools
7091 Oglethorpe County Schools
7101 Paulding County Schools
7111 Peach County Schools
7121 Pickens County Schools
7131 Pierce County Schools
7141 Pike County Schools
7151 Polk County Schools
7161 Pulaski County Schools
7171 Putnam County Schools
7181 Quitman County Schools
7191 Rabun County Schools
7201 Randolph County Schools
7211 Richmond County Schools
7221 Rockdale County Schools
7231 Schley County Schools
7241 Screven County Schools
7251 Seminole County Schools
7261 Spalding County Schools
7271 Stephens County Schools
7281 Stewart County Schools
7291 Sumter County Schools
7301 Talbot County Schools
7311 Taliaferro County Schools
7321 Tattnall County Schools
7331 Taylor County Schools
7341 Telfair County Schools
7351 Terrell County Schools
7361 Thomas County Schools
7371 Tift County Schools
7381 Toombs County Schools
7391 Towns County Schools
7401 Treutlen County Schools
7411 Troup County Schools
7421 Turner County Schools
7431 Twiggs County Schools
7441 Union County Schools
7451 Upson County Schools
7461 Walker County Schools
7471 Walton County Schools
7481 Ware County Schools
7491 Warren County Schools
7501 Washington County Board of Education
7511 Wayne County Schools
7521 Webster County Schools
7531 Wheeler County Schools
7541 White County Board of Education
7551 Whitfield County Schools
7561 Wilcox County Schools
7571 Wilkes County Schools
7581 Wilkinson County Schools
7591 Worth County Schools
7631 City of Bremen Schools (Haralson)
7641 City of Buford Schools (Gwinnett)
7651 City of Calhoun Schools (Gordon)
7661 City of Carrollton Schools (Carroll)
7671 City of Cartersville Schools (Bartow)
7691 City of Chickamauga Schools
7711 City of Commerce Schools (Jackson)
7721 City of Dalton Schools (Whitfield)
7731 City of Decatur Schools (Dekalb)
7741 City of Dublin Schools (Laurens)
7761 City of Gainesville Schools (Hall)
7791 City of Jefferson Schools (Jackson)
7811 City of Marietta Schools (Cobb)
7841 City of Pelham Schools (Mitchell)
7851 City of Rome Schools (Floyd)
7861 City of Social Circle Schools (Walton)
7891 City of Thomasville Schools (Thomas)
7911 City of Trion Schools (Chattooga)
7921 City of Valdosta Schools (Lowndes)
7931 City of Vidalia Schools (Toombs)
9018 Charter Conservatory for L and T
9019 International Community College
9032 Scintilla Charter Academy
9033 Charter for the Savannah Classical Charter School
9035 Southwest Georgia Stem Charter Schools
9039 School for Arts Infused Learning SAIL
9204 Kipp South Fulton Academy
9396 Furlow Charter School
9506 Fulton Educational Services Inc
9605 Georgia Magnet Charter School
9704 Kipp Metro Atlanta Collaborative Inc
9913 The Globe Academy
9915 Foothills Charter High School