CHAPTER 110
HB 1352-FN - FINAL VERSION
10Feb2016... 0250h
2016 SESSION
\t16-2495
\t10/03
HOUSE BILL\t1352-FN
AN ACT\trelative to the penalty for retirement system employers' noncompliance with reporting requirements for retirees.
SPONSORS:\tRep. Byron, Hills. 20; Rep. D. McGuire, Merr. 21; Rep. Hansberry, Hills. 35
COMMITTEE:\tSpecial Committee on Public Employee Pension Plans
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AMENDED ANALYSIS
\tThis bill requires the retirement system board of trustees to give employers notice and an opportunity to explain before the penalty for retirement system employer noncompliance with the data reporting requirements may be assessed.
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Explanation:\tMatter added to current law appears in bold italics.
\t\tMatter removed from current law appears [in brackets and struckthrough.]
\t\tMatter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10Feb2016... 0250h\t16-2495
\t10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Sixteen
AN ACT\trelative to the penalty for retirement system employers' noncompliance with reporting requirements for retirees.
Be it Enacted by the Senate and House of Representatives in General Court convened:
\t110:1 Retirement System; Compensation Data Reporting; Penalty. Amend RSA 100-A:16, VII to read as follows:
\t\tVII.(a) Every employer shall report to the retirement system monthly, in a format provided by the retirement system, all compensation paid by the employer to retired members of the retirement system, including the name of, and the total hours worked, for each retired member of the retirement system, except that an employer shall not include in the report the compensation and hours worked by a retiree for serving as an elected state official or as an elected official of a political subdivision in either a group I or group II position.
\t\t\t\t(b) Notwithstanding any other provision of law, employers [shall] may be subject to a penalty of up to $25 per day for noncompliance with the data reporting requirements of subparagraph (a), including data that was not timely remitted or data that cannot be processed at the times designated by the board of trustees due to data reporting errors by the employer. [The board may abate all or any part of the penalty upon] Before a penalty is assessed, the board shall notify the employer in writing of the noncompliance, identifying the reasons for the finding of noncompliance, and shall request the employer to explain to the board in writing within 30 days of the notification how the noncompliance occurred. Upon expiration of the 30 day period, the board may impose all or a portion of the penalty provided for in this paragraph, unless there is a showing that the employer did not willfully, intentionally, through gross negligence, or through a pattern of negligence fail to file the data as required.
\t110:2 Effective Date. This act shall take effect 60 days after its passage.
Approved: May 20, 2016
Effective Date: July 19, 2016