Adjustment Reporting | PowerSchool ERP Compliance

If you need to increase or decrease the salary or contributions for a past reporting period, you can submit an adjustment transaction for that same reporting period. Although you may do so, you do not need to create a separate file to report an adjustment. The prior period adjustment may be included in any Contribution file, regardless of the paid date of the payroll in which you place the adjustment transaction. For example, let’s say that you are preparing the standard payroll data for PERA covering the paid date 08/31/2024, and you want to adjust the past salary for a member earned from 5/01/2024 – 5/31/2024 and paid on 05/31/2024. In this situation, you may add data to the Contribution file built for the regular August pay period and include the single member adjustment to modify the May 2024 salary or contribution.

The Paid Date associated with a Contribution file does not need to reflect the paid date of the original transaction you are adjusting.

The following table outlines the Minnesota PERA retirement contribution report’s adjustment record positions, field names, descriptions, data type, data source or valid value, and whether the field is required.

Position	Field Name	Description	Data Type	Data source or Valid value	Required
1-2	Transaction Code	The transaction code.	Numeric	The valid value is 38.	Required
3-8	Employer Number	The employer’s unique identifier number assigned by PERA, where the first four digits represent the main PERA-assigned ID number, and the last two digits are the suffix code.	Numeric	The value is retrieved from the PERA Employer Number field on the Human Resources Profile - State page.	Required
9-10	Plan ID	PERA uses the Plan ID to determine the applicable contribution rates and validate the salary, deductions, and employer contributions reported for the coverage and paid dates.	Numeric	Valid values: 01 = Basic 02 = Coordinated 03 = Police and Fire 07 = Privatization 11 = Correctional 14 = DCP Ambulance 15 = DCP Physician 16 = DCP Elected Official 17 = DCP City Manager 99 = Exempt Re-employed PERA Benefit Recipient The value is retrieved from the PERA Plan field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
11 - 19	Social Security Number	The employee’s social security number. This must be the valid Social Security Number for the named employee as shown on the person's Social Security card. PERA’s record must reflect that this SSN covers a person who has an active employment status under the applicable Employer and Plan ID. If the member is not reported under the Employer and Plan ID, the transaction will be held until the employer enrolls the employee.	Numeric	The field value is retrieved from the Social Security field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
20 - 84	Not applicable	Pad the fields in these positions with blanks, as they will not be completed for an adjustment.	Not applicable	spaces	Required
85-92	Payroll Coverage Start Date	The start date of the payment period during which the member earned the reported salary. This is the beginning date of the payroll period to which the Detail Transaction Record applies. Only one earnings period can be entered on each line. If more than one earnings period must be reported for a member, use additional lines for each earning period. The coverage period (Coverage Start Date through Coverage End Date) must represent the date the member earned the reported salary. If reporting an adjustment (Adjustment Indicator = A), the Coverage Start date must match the date reported on the original transaction to PERA. The format is YYYYMMDD.	Numeric	The field value is retrieved from the Payroll Period Start Date field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
93-100	Payroll End Date	The end date of the payment period during which the member earned the reported salary. This is the ending date of the payroll period to which the Detail Transaction Record applies. Only one earnings period can be entered on a line. Use additional lines to report salary for more than one earnings period. Coverage End Date cannot be less than the Coverage Start Date and must be at least 5 days after the reported Coverage Start Date. The coverage period (Coverage Start Date through Coverage End Date) must represent when the member earned the reported salary. If reporting an adjustment (Adjustment Indicator = A), the Coverage End date must match the date reported on the original transaction to PERA. The format is YYYYMMDD.	Numeric	The field value is retrieved from the Payroll Period End Date field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
101-102	Pay Type	The payment type for the employee. PERA uses established pay types to determine how to allocate reported salaries and award service credit to members. 01 is used to report that a member earned a salary for regular activity (including overtime and paid days off) during the current pay period. Determine the contribution amounts due on regular pay using the plan rate in effect on the pay date. 02 is used to report lump-sum payments of unused, accrued compensatory time, holiday time, etc., which meet PERA’s definition of salary and cover a retroactive earnings period. Determine the contribution amounts due on pay coded as 02, using the contribution rate in effect on the date the amounts are paid, even if the total compensation period falls into more than one contribution rate period. 04 is used to report lump-sum grievance pay that represents lost wages awarded under court orders, wrongful discharge settlements, or other settlement agreements. The coverage period must be the dates on which no salary had been reported for the member. When determining the contribution amounts due on grievance pay, always use the contribution rate that is in effect on the date the salary was earned. PERA staff must validate that all grievance pay meets the legal definition of salary by reviewing a copy of the applicable written agreement Use Code 05 to report retroactive amounts that meet PERA’s definition of salary. Examples include pay increases awarded through union negotiations that cover past pay periods, annual payments for longevity pay, and certain types of performance bonus pay. For pay classified under this code, report the coverage dates on which the pay was earned. It is preferred that you use a separate transaction line to identify each earning period to which the pay is to be applied by PERA. Alternatively, at a minimum, identify the overall period to which the full payment applies. For example, use 01/01/XX -12/31/XX) to indicate pay earned over a calendar year. When determining the contribution amounts due on retroactive pay, always use the contribution rate in effect on the date the retroactive pay is paid, even if the earnings period falls into more than one contribution rate period. Code 06 is for omitted deductions covering 60 days or less. You may pay omitted deductions through a Detail Contribution record only if you have not received an invoice from PERA for the amounts due. Coverage dates must reflect the entire omitted deduction period. This transaction is to be separate from a transaction that covers any regular pay period earnings for the member. When determining omitted employee contributions, use the contribution rate in effect on the date the salary was paid.	Numeric	Valid values: 01 = Regular Activity 02 = Lump sum payments of compensatory time 04 = Grievance Pay 05 = Retroactive lump sum payment 06 = Omitted deduction from earnings of member The field value is retrieved from the PERA Pay Type field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
103-103	Adjustment Indicator	Indicates if this record is for an adjustment. Employers reporting adjustments electronically must: Insert an ‘A’ in this field Insert the adjustment amount in the PERA Eligible Earnings field, Member Amount field, or both fields if applicable. Adjustments can only be made to Defined Benefit Plans. They cannot be made to any of the Defined Contribution Plans. All other transaction records will contain an “O” to indicate original transactions, not adjustments.	Alpha-numeric	Valid values: A = Adjustment O = Not an adjustment The field value is retrieved from the Adjustment Flag field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
104-104	Increase / Decrease	Indicates whether the Member Amount is a positive or negative amount. To report a negative (-) Member Contribution Amount, the Adjustment Indicator must be “A,” or the detail member transaction will be held for further review and correction. A negative amount cannot be reported for any of the DCP plans.	Alpha-numeric	Valid values: + = Increase/positive - = Decrease/negative	Required
105-114	Member Amount	The member contribution to be adjusted. Example of a Negative Member Amount Adjustment: If the original Member Amount was reported to PERA as $40 and should have been reported as $35, you must populate this field with a minus sign 0000000500 to indicate that you are subtracting from the original member amount. Data must include leading zeros and no decimal point. For example, $3,800.15 would appear as 0000380015.	Numeric	The valid values are 0000000000 - 9999999999. The field value is retrieved from the Member Amount field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
115-115	Increase / Decrease	To report a negative (-) PERA Eligible Earnings, the Adjustment Indicator must be “A,” or the negative amount will encounter an error. DCP Plans cannot have a negative PERA Eligible Earnings.	Alpha-numeric	Valid values: + = Increase/positive - = Decrease/negative	Required
116-125	PERA Eligible Earnings	The salary subject to PERA deductions that needs to be adjusted. Report the amount of the adjustment only. For example, if the original Earnings Amount was reported to PERA as $842.11 and should have been reported as $736.84, insert “105.27” as the Eligible Earnings for this adjustment transaction. You would leave this field blank if you do not need to alter the original member-eligible earnings. For example, if you correctly reported a member’s earnings but made a mistake when you reported the contribution amount associated with those earnings, you should not insert any data in this field. Data must include leading zeros and no decimal point. For example, $3,800.15 would appear as 0000380015.	Numeric	The valid values are 0000000000 - 9999999999. The field value is retrieved from the Eligible Earnings field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
168-168	Increase / Decrease Overtime Pay	Indicates whether the Overtime pay earnings reported in positions 169-179 is a positive or negative amount. This field must be completed when the value in positions 169-179 is any number other than zero (0). You do not need to complete for DCP members or reemployed retirees being reported under the Exempt Plan.	Alpha-numeric	Valid values: + = Increase/positive - = Decrease/negative	Optional
169-178	Overtime Pay	The overtime payment amount. This is the portion of the PERA-eligible earnings reported for the member in positions 116-125 that your agency considers overtime. Do not complete for DCP members or reemployed retirees under the Exempt Plan.	Numeric	The valid values are 0000000000 - 9999999999. The field value is retrieved from the Overtime Pay field on the MN PERA Contribution Table Information form accessed from the MN PERA Retirement Report page.	Required
179-200	Filler	Leave blank	Not applicable	spaces	Required