PERA Annual Leave Report

The Annual Leave Report is a mandatory yearly report that employers in Minnesota must submit to the Public Employees Retirement Association (PERA). It lists all authorized leaves of absence taken by PERA members during the reporting period that resulted in unpaid or ineligible salary. Every employer with at least one Defined Benefit Plan member must complete this report, even if no leaves occurred during the year.

For each PERA member with eligible leaves, the Annual Leave Report must list:

• Leave Type (e.g., medical, personal, military)

• Employee Identifier (e.g., Social Security number)

• Leave Start and End Dates

• Hourly Rate

• Total Hours of Unpaid/Unreported Time

Only leaves that resulted in unpaid or ineligible salary are reported. Do not include absences that were fully covered by paid leave (sick leave, vacation, PTO, etc.).

The Annual Leave Report exists because PERA uses it to:

• Determine Purchase Options:
  Employees on unpaid leave may choose to purchase retirement service credit or salary credit for that period, which can increase their retirement benefit. The information you report allows PERA to calculate the cost and benefit impact of those options.

• Support Timely Member Decisions:
  Members have limited windows to purchase service credit for leaves. Late reporting can mean:

  • Accrued interest on purchase costs if members delay payment.

  • Potential loss of purchase option if reporting is significantly delayed.

• You can report military leave on the Annual Leave report or when the member returns.

• The rules for purchasing unpaid leave depend on the leave type.

For more information, refer to the MN PERA website.

Menu path

From the Human Resources menu, select State. From the State menu, select PERA Annual Leave Report.

Submission period

School employers must submit this report on a fiscal-year basis, due by July 31 of each year.

Selection rule

Employees are selected for the report if they meet any of the following criteria:

• Have an active PERA deduction assignment.

• Had PERA deductions in the check history during the fiscal year date range.

• Have an Annuitant Type of PA (PERA Annuitant) or PD (PERA Disabled).

Prerequisites

• Enter valid information in the PERA Employer Number field on the Human Resources Profile - State page. 

• Enter valid information in the following fields on the Payroll Information - State Required page:

  • PERA Member ID

  • PERA Elig Date

  • Annuitant Type

  • PERA Position

  • PERA Pos Class

• Ensure that PERA Retirement deductions are configured.

• Enter valid information in the following fields on the Payroll tab of the Pay Codes page: 

  • Leave to Subtract Time From

  • Leave to Add Time to
    At least one of these fields must be configured for attendance records to be included in the report.

• Employee attendance records must be entered and posted on the Attendance Information page:

  • Posting Status = Posted

  • Pay Code

  • Start Date

  • Stop Date

  • Leave Hours

• Each employee must have a primary payrate record with the following fields configured:

  • Primary Pay Rate must be selected.

  • Pay Method

  • Hours/Day

  • Docking Rate

• Ensure that leave codes are configured on the Leave Table page.

• Complete the Setup procedures.