Employer
Contribution Reporting

Reference Materials are available for each of the following methods of reporting:

DATA DIRECT

FILE TRANSFERS

System Requirements
for the FPPA Employer Reporting System.
Employer
Related Articles & Publications
Notice for ALL Employers

Base Salary Definition | FPPA Rules & Regulations | Rule 101.05

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101.05.     (a) Base salary means the total base rate of pay including Member Contributions to the Statewide Defined Benefit Plan or Statewide Money Purchase Plan which are “picked up” by the employer, and shall also include longevity pay, sick leave pay taken in the normal course of employment, vacation leave pay taken in the normal course of employment, shift differential, and mandatory overtime that is part of the Member’s fixed, periodic compensation. Accumulated vacation leave pay will also be included if a Member completes his/her service requirement for purposes of Normal retirement while exhausting accumulated vacation leave. Base salary shall not include overtime pay (except as noted in the preceding sentence), step-up pay or other pay for temporarily acting in a higher rank, uniform allowances, accumulated sick leave pay, accumulated vacation leave pay (except as noted in the preceding sentence), and other forms of extra pay (including Member Contributions which are paid by the employer and not deducted from the Member's salary). In the event an employer has established or does establish a Deferred Compensation Plan, the amount of the Member's salary that is deferred shall be included in the Member's base salary.  Any amounts voluntarily contributed to an Internal Revenue Code Section 125 “Cafeteria Plan” shall be included in the Member's base salary.  A Member is deemed temporarily acting in a higher rank if the appointment to the rank is anticipated to last less than six months.

(b) Notwithstanding the definition of base salary contained herein paragraph (a), the base salary under the Statewide Death and Disability Plan for each Member of the Colorado Springs New Hire Pension Plan shall be the same as the base salary as defined in the Colorado Springs New Hire Pension Plan.


Contribution Due Dates | Colorado Revised Statute 31-31-402(4)
All contributions to plans administered by FPPA are due ten days following the date of payment of salary to the member. Employers must submit the required contribution detail and the contributions required, in order to process the deposit.  Payments are subject to a penalty if not submitted when due at a daily rate of one-half of one percent per month on the delinquent amount.
General Publications for ALL Employers
  • Social Security Form 1945 Employers must provide a statement to employees hired
    January 12, 2005 or later for a job not covered under Social Security.
  • Military Leave Memo RE: Contributions for Members on Leave of Absence Including Military Leave.
Employer Information For Specific Plans
  • Statewide Death & Disability Plan
    • Death & Disability Benefits Eligibility Form Posted May 14, 2009
      WHO SHOULD USE THIS FORM? Use this form if you are local money purchase plan employer and have a new member or a member wishing to name or change a dependant. DO NOT USE this form if you are a Statewide Defined Benefit Plan, Statewide Hybrid - Defined Component Plan or Statewide Money Purchase Plan employer (forms for these plans are listed above).
    • Employer Contribution Rates Posted July 7, 2008.
Miscellaneous

Actuarial Reports for; All of the following plan reports were updated July 2, 2009.