It is possible for employees who work in two or more separate positions for the same employer at different rates of pay (dual employment) to qualify for retirement coverage and service credit. Our most recent file format allows employers to identify records for employees in this category. Read the rules listed below.
If employers elect to cover dual employment by signing a Certification of Coverage for Dual Employment form prepared by our office, all eligible hours worked in the two or more positions are considered in determining eligibility for retirement coverage. This decision is irrevocable. By electing to cover and pay the retirement contributions for dual employment, the employer authorizes our office to combine the hours. If the combined hours worked in the two or more positions, as determined by our office, meet the minimum eligibility requirements of the System, the dual employment qualifies for coverage and service credit. The following example illustrates this.
Example: A school district employee works 10 hours a week as a custodian and 15 hours a week as a cook. Because neither position standing on its own averages 20 or more hours per week, the employee is not eligible for retirement coverage unless the employer has a signed Certification of Coverage for Dual Employment form filed with our office.
Even when a Certification of Coverage for Dual Employment form is filed with our office, URS makes the final determination on whether multiple positions under a participating employer should be considered one position for retirement purposes or whether multiple positions are different enough to constitute separate positions.
Example: If an employee works as a secretary for 10 hours per week and as an assistant secretary for 10 hours per week under the same participating employer, our office would consider the minimum hours requirement to be met under the Public Employees Retirement System because the two positions are similar in nature. However, if an employee works as a coach for 10 hours per week and as a bus driver for 10 hours per week under the same participating employer, our office would not consider the minimum hours requirement to be met because the positions are not similar in nature.
Once employees meet eligibility requirements for service credit, all eligible compensation for services performed during the period they are eligible for service credit is subject to retirement contributions that must be remitted to our office.
Please call our Retirement Benefits Department at 801-366-7770 or 800-695-4877 for more specific information. Employers can confirm their dual coverage status with Employer Services at 801-366-7318 or 800-753-7318.
Note: From July 1, 2002, forward, our office requires employers to remit retirement contributions on all compensation paid to their employees who already meet membership eligibility in a single position, but also work additional hours in a different position.