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A report and payment of employee and employer contributions, submitted each payroll, are due on the ERM web site no later than 7 days after the payroll date. If the 7 days following the payroll date falls on a Saturday, Sunday, or a legal holiday, the due date becomes the next working day. INPRS has the authority to calculate and charge interest for late employer or employee contributions.
Pursuant to IC 5-10.3-7-12.5 and 35 IAC 1.2-6-1 the PERF Board of Trustees has the authority to levy fines up to one hundred dollars ($100) for each day the reports or payments are late, to be withheld under IC 5-10.3-6-7. Additionally, if the employer is habitually late, as determined by 35 IAC 1.2-6-1, the INPRS board may intercept funds for employer wage and contribution reports that are over 60 days past due under IC 5-10.3-6-7.
The PERF board establishes an interest or earnings rate in order to credit interest or earnings to an omitted contribution to a member's ASA.
Electronic filing via ERM is required by statute for all employers. Employers can enter wage and contribution information directly into ERM or they can use the bulk upload file. File layout specifications are available here. For more information, see the Wage and Contribution User Manual for Employer Users.
Wages and Contributions Contact Information:
EPPA Phone: (888) 876-2707
EPPA Fax: (317) 234-6692
e-mail address: firstname.lastname@example.org
Main PERF Number: (888) 526-1687
TDD For Hearing Impaired: (317) 233-4160
EPPA Toll-Free Number: (888) 876-2707
FAX Number: (317) 234-5922 / (866) 591-9441