6115:30
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Personnel >>

Policy #:    6115:30
Subject:     Membership & Creditable Service
Section:     Personnel
Effective:  Ongoing

3.1              MEMBERSHIP AND CREDITABLE SERVICE BASIS

The following sets forth the basis upon which membership in the Maine Public Employees Retirement System is required and upon which creditable service is granted for Maine Community College System employees.

FEDERAL TAX DEFERRED CURRENT  M.P.E.R.S EMPLOYEE CONTRIBUTIONS

Current employee contributions made to M.P.E.R.S. are tax deferred for Federal tax purposes only starting January 1, 1989.  They are not included in gross income until distributed or made available.  (Reference Internal Revenue Service Ruling 81-36)  Said contributions are not tax deferred for State income purposes.  Payback or excess contributions are NOT tax deferred for either Federal or State purposes.

3.2              MAINE COMMUNITY COLLEGE SYSTEM EMPLOYEE MEMBERSHIP

Membership in the Maine Public Employees Retirement System is compulsory for all Maine Community College System classified employees.   Faculty and professional staff choose between M.P.E. R.S. and TIAA/CREF benefits.  Exempt are adjunct faculty/continuing education instructors, substitute teachers, retired State, Maine Community College employees or public school teachers drawing a benefit under the System, persons receiving a per diem compensation, and persons employed by Maine Community Colleges in which they are enrolled as students.

Persons employed by the Maine Community College System as faculty members on a project basis to work as instructors in customized training projects based upon contract between the Maine Community College System and private employers are not eligible for membership in the Maine Public Employees Retirement System.

Persons on active duty with the Maine National Guard upon being called by the Governor and whose salaries are paid by the State are not eligible for membership in the Maine Public Employees Retirement System unless already members as State employees or public school teachers.  Such persons who are members of the Retirement System as State employees, Maine Community College employees or public school teachers shall not have contributions deducted from their National Guard salaries but shall be granted creditable service when they pay the appropriate contributions directly to the Maine Public Employees Retirement System after verification of time served and total earnings.

Membership in the System for adjunct faculty/continuing education instructors, except those who are otherwise members of the System as Maine Community College, state employees or as public school teachers, will be mandatory after employment of 180 hours within one school year.  Membership will not be available to persons in these positions until the completion of 180 hours of employment within one school year.

Membership in the System for substitute teachers will be on the following basis:

A substitute teacher who is a member a state employee or school teacher in a public school system must be a member from the first day of employment.

A substitute teacher, except as required by paragraph 1, may not become a member prior to completion of 30 days of service in a school year.

A substitute teacher shall become a member upon completion of 30 days of service in a school year.  If a person also substitutes in one or more school administrative units, all service shall be combined to determine the completion of 30 days of service.  A person who works as a substitute teacher in a Maine Community College and/or one or more school administrative unit shall keep a record of the days of service in a school year and upon completion of 30 days of service shall notify his/her employer.

Prior to employing a substitute teacher, an employer shall determine, by appropriate inquiry, whether or not a substitute teacher is a member of the System.  If it is determined that a substitute teacher is not a member, the employer shall determine, by appropriate inquiry, the number of days of service that substitute teacher has for the current school year.  The employer of a substitute teacher who has completed 30 days of service in a school year shall require the substitute teacher to complete an application for membership in the Maine Public Employees Retirement system and shall deduct contributions beginning with the thirty-first day of employment.

When an application for membership for a substitute teacher is sent to the Retirement System, certification of the substitute teacher’s 30 days of service in the current school year shall be sent with it.  The certification form each employer shall include name of the employer, dates of employment and salary paid.  The substitute teacher may pay the required contribution and receive service credit for the 30 days of service in that school year.

After having become a member, membership shall continue and contributions shall be deducted form the compensation of a substitute teacher during the current year and in subsequent years regardless of the number of days of service in the subsequent years.

3.3              MAINE COMMUNITY COLLEGE EMPLOYEE – CREDITABLE SERVICE

Regular, full-time Maine Community College employees paid a full contract will be given credit for a full year.

Substitutes – service credits will be granted for the number of days worked, converted to the school year basis; that is, for each day of work a member will be granted two calendar days of retirement credit on the basis of a school year being 180 days.

Adjunct faculty/continuing education instructors – persons employed in these positions will be granted creditable service commensurate with the length of instructional hours taught; that is, 900 hours is recognized as the normal hours in a school year, if a person has taught 225 hours, credit would be given for 3 months; 450 hours – 6 months credit, etc.  An adjunct faculty continuing education instructor who taught 180 hours in a school year would be given credit for 2 months of service.

Last changed: Feb 25 2008 at 10:50 AM