West Virginia Code § 5-10D-12

Employer reporting requirements; payments by electronic funds
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transfer.
(a) Pursuant to its responsibility as a regulatory body, the Consolidated Public Retirement
Board shall collect all information regarding individuals employed with a participating public
employer of a retirement system administered pursuant to this article necessary to ensure
compliance with retirement plan provisions. All participating public employeers of a public
retirement system administered pursuant to this article shall promptly report all individuals
employed with the participating public employer to the board and inclurde information
regarding the individual including, but not limited to, the individual's name, Social Security
number, gross salary or compensation, rate of pay, hours or days worked or paid, type of pay
(salary, hourly or per diem), employment contract period, job title, permanent or temporary
employment, full-time or part-time employment, scheduled htours and benefit eligibility.
(b) All participating public employers of a public retirement system administered pursuant to
this article shall remit all retirement contributions and fees owed to the Consolidated Public
Retirement Board by electronic funds transfer beginning July 1, 2024. Failure to comply will
result in a $300 surcharge for each paper chesck submission. The executive director of the
board or his or her designee may waive the surcharge on an emergency basis or for an
extenuating circumstance.

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