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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​ Reporting Officials Image

​Each employer designates one individual as the primary Reporting Official. The primary Reporting Official is responsible for ensuring that the monthly report is submitted correctly and on time, invoices are reviewed and paid in a timely manner, checking the monthly packet for pertinent information, and answering inquiries from KPPA.

The Division of Employer Reporting, Compliance and Education (ERCE) has three teams based on reporting method: School Board, File/Web, and KHRIS (employers reported by the Personnel Cabinet). Each team can assist employers with questions about reporting, compliance, error resolution, and other agency needs. Please contact your ERCE team with any questions.​

CERS Reporting Changes Effective August 1, 2026, Report Month

​​​​KPPA will send employer updates on this topic by email and post the same information on this page.

October 30, 2025 - CERS Reporting Changes Effective July 1, 2026
November 26, 2025 - CERS Reporting Changes - ​New Contribution Groups and Employer Contribution Record Layout​
June 2, 2026 - CERS Reporting Changes for Hazardous Tier 2 and Tier 3 Members
June 2, 2026 - CERS Reporting Changes for Dollar Contribution
June 2, 2026 - Dollar Contribution Group Q&A​​

CERS MEMBERS

​In both the Spring (May 2025)  and Fall (October 2025) Member Newsletters, we shared information about Senate Bill 10 with CERS members who have a valid email on file. Please remind your employees to keep their contact information current with KPPA so they don't miss future updates.​

​EMPLOYER REPORTING

The August 2026 report will be the first report that should reflect these employees as Dollar Contribution group and include the 1% (nonhazardous) or 2% (hazardous) HICON. The HICON requirements will be effective for records reported when paid on August 1, 2026, and after. Employers will continue to report wages and contributions when paid as currently required. Please contact your ERCE representative concerning any monthly reporting questions.

SUMMARY OF EMPLOYEE CONTRIBUTION CHANGES

These changes take effect on wages earned in July 2026, but paid on the August 1, 2026, Report based on  your payroll system.

​

​Participation
Date
 ​Service
Type
 ​Contribution
Group
 ​Current
HIC
 ​7/1/2026
HIC
Tier 1​​
​7/1/2003-
8/31/200​8*

​Nonhazardous
​CNHZDC
New
​0%
​1%
​Tier 1
​7/1/2003-
8/31/2008*

​Hazardous
​CHZDC
New
​0%
​2%
​Tier 2
​9/1/2008-
12/31/2013

​Nonhazardous
​CNHZHI
​1%
​1%
(no change)
​Tier 2
​9/1/2008-
12/31/2013

​Hazardous
​CHZHI
​1%
​2%
​Tier 3
​1/1/2014 and
after

​Nonhazardous
​CNHZCB
​1%
​1%
(no change)
​Tier 3
​1/1/2014 and
after

​Hazardous
​CHZCB
​1%
​2%

*This change does not apply to members with a participation date between July 1, 2003, and July 31, 2004, and a hire date before July 1, 2003.

​​QUESTIONS?

If you have questions about these reporting changes, please contact your ERCE representative or call the Employer Hotline at 1-888-696-8810.

​Reporting Official Duties

Participating employers must submit employee information and retirement contributions through the Monthly Reporting process.  KPPA creates a template every month on the evening of the 25th and makes it available to each employer. The primary Reporting Official receives an email notification that the monthly report template and/or packet is available in Employer Self Service (ESS). Reporting Officials have until the 10th of the following month to submit the three components of the monthly report: the Employee Detail Report; Contribution Summary; and Contribution Payment.  

Failure to submit all three components of the monthly report will result in a penalty per Kentucky Revised Statute 78.625.  If the 25th or 10th fall on a weekend or holiday, the report template and/or reporting deadline moves to the next business day. 

To learn more about monthly reporting, watch our Reporting Official videos, review chapter 4 in the Employer Reporting Manual , or contact your ERCE Team.​​

​KPPA issues all employer billings and credits through electronic invoices in Employer Self Service (ESS). KPPA creates most invoices on the evening of the 25th, and the primary Reporting Official receives an email notification when they are available in ESS. 

105 KAR 1:140 states that an employer must take action on each invoice by the due date provided on the invoice. For most invoices, the due date is 30 days from the date of creation. One exception is the Employer Pension Spiking Invoice, which allows the employer 12 months before invoice payment is due per Kentucky Revised Statute 61.598. As of April 2019, KPPA instituted a new collection process for delinquent invoices. 

To learn more about invoices, watch our Invoice video series, review chapter 4 in the Employer Reporting Manual, or contact your ERCE Team.

​Kentucky Revised Statute 61.592 defines hazardous duty for KERS and CERS positions. This statute is the guideline used by a System's Board of Trustees to determine if a position is eligible to participate as hazardous duty with the system. Any employer has the right to petition the Board for hazardous duty coverage. To begin the petitioning process employers should contact their ERCE representative for the hazardous duty packet. 

The hazardous duty packet must be correctly completed and returned to your ERCE representative approximately 15 working days before the Audit Committee meeting that immediately precedes the System's Board of Trustees quarterly meeting. The quarterly board meetings occur in February, May, September, and December and the date of the preceding Audit Committee meeting is available on the Meeting Calendar. 

To learn more about how to petition for hazardous duty watch our Hazardous Duty Petition Process video, or contact your ERCE Team.​ 

​Newly elected Mayor and City Council members have the right to elect or reject participation if they are in a full-time position according to Kentucky Revised Statute 78.510(21) and this position is their first participation in the County Employees Retirement System (CERS). The Reporting Official must complete and submit the Form 2012 for each elected official who qualifies as full-time with no prior CERS service. If the elected official initially rejects participation, they can opt to join on a later date if they are in a full-time position. The Reporting Official or Employer Administrator should also update the agency head contact information in Employer Self Service to reflect a newly elected Mayor, and remove the previous Mayor's information. 

To learn more about newly elected city officials contact your ERCE Team.​ The Form 2012 is available for download on the Available Forms list in Employer Self Service.  

​​The End of Year (EOY) Report is a MUNIS generated report that lists all classified employees, including non-participating, reported to CERS during the school year. KPPA uses the information from the EOY Report to average and determine service credit for classified employees. KPPA performs this process at the end of the fiscal year for all classified school board employees submitted on the monthly reports. School Boards must submit an End of Year report to KPPA no later than July 20th.

For more information about the School Board End of Year reports, please click here.  

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