(1) An employer who employs a retired PERS member in a position covered by PERS or in "employment covered by the retirement system" as specified in 19-3-1106, MCA, must submit a certification report to MPERA for each payroll period during which a retired PERS member is employed.

(a) This certification requirement does not apply to a PERS retiree who is elected to a state or local public office and chooses to not become an active member of PERS.

(b) The PERS certification report must contain information for every position held by the PERS retiree, whether the position is covered by PERS or not.

(2) An employer who employs a retired SRS member in a position covered by SRS must submit a certification report to MPERA for each payroll period during which a retired SRS member is employed.

(3) An employer who employs a retired FURS member in a position covered by FURS must submit a certification report to MPERA for each payroll period during which a retired FURS member is employed.

(4) The certification report must include the following information for each individual referred to in (1) through (3):

(a) name and social security number;

(b) pay period being reported;

(c) name and address of employer;

(d) the daily and total number of regular, overtime, holiday, sick leave, and vacation or annual leave hours worked for the employer;

(e) compensation received from the employer; and

(f) the employer's verification that the employer provided the working retiree with the information submitted to MPERA.

(5) The employer must submit the certification report by filing it with MPERA no later than ten working days after each regularly occurring payday. The certification report must be submitted electronically using MPERA's online web-based reporting system.

(6) A separate certification report must be filed with MPERA for each position held by the working retiree.