Montana Code 19-20-208. Duties and liability of employer
19-20-208. Duties and liability of employer. (1) Each employer shall:
Terms Used In Montana Code 19-20-208
- board: means the retirement system's governing board provided for in 2-15-1010. See Montana Code 19-20-101
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
- Employer: means :
(a)the state of Montana;
(b)a public school district, as provided in 20-6-101 and 20-6-701;
(c)the office of public instruction;
(d)the board of public education;
(e)an education cooperative;
(f)the Montana school for the deaf and blind, as described in 20-8-101;
(g)the Montana youth challenge program, as defined in 10-1-101;
(h)a correctional facility, as defined in 41-5-103;
(i)the Montana university system;
(j)a community college; or
(k)any other agency, political subdivision, or instrumentality of the state that employs a person who is designated a member of the retirement system pursuant to 19-20-302. See Montana Code 19-20-101
- Individual: means a human being. See Montana Code 19-20-101
- Member: means a person who has an individual account in the annuity savings account. See Montana Code 19-20-101
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
(a)(i) each month, report the name, social security number, time worked, and gross earnings of each employed member; and
(ii)pick up the contributions of each employed member at the rate prescribed pursuant to 19-20-602 and 19-20-608 and transmit the contributions to the executive director of the retirement board;
(b)transmit to the retirement system the employer’s contributions prescribed by 19-20-605 and 19-20-609 at the time that the employee contributions are transmitted;
(c)keep records and, as required by the retirement system, furnish information that is required in the discharge of the retirement system’s duties, including financial, personal services, or other information or documentation requested by the retirement system to verify proper retirement system reporting and contribution remittance related to any individual hired by, working for, or paid by the employer, whether as a common law employee, an independent contractor, an employee or contractor of a third party, a volunteer, or in any other capacity;
(d)on the employment of a person who is required to become a member of the retirement system, inform the person of the rights and obligations relating to the retirement system;
(e)each month, report the name, social security number, time worked, and gross earnings of each retired member of the system who has been employed in a position that is reportable to the retirement system pursuant to 19-20-731;
(f)whenever applicable, inform an employee of the right to elect to participate in the university system retirement program under Title 19, chapter 21; and
(g)at the request of the retirement system, certify the names of all persons who are eligible for membership or who are members of the retirement system.
(2)An employer shall submit a wage and contribution report to the retirement system every month, including for any month in which the employer does not pay compensation reportable to the retirement system.