Compensation: means the total amount of payments made by a participating employer to a member of this system for services rendered to the participating employer, including:
(i)
bonuses;
(ii)
cost-of-living adjustments;
(iii)
other payments currently includable in gross income and that are subject to social security deductions, including any payments in excess of the maximum amount subject to deduction under social security law;
(iv)
amounts that the member authorizes to be deducted or reduced for salary deferral or other benefits authorized by federal law; and
Employer: means any department, educational institution, or political subdivision of the state eligible to participate in a government-sponsored retirement system under federal law. See Utah Code 49-11-102
a teacher whose term of employment for a participating employer contemplates continued employment during a school year and who teaches half time or more;
(ii)
a classified school employee:
(A)
who is hired before July 1, 2013; and
(B)
whose employment normally requires an average of 20 hours per week or more for a participating employer, regardless of benefits provided;
(iii)
an appointive officer whose appointed position is full time as certified by the participating employer;
(iv)
the governor, the lieutenant governor, the state auditor, the state treasurer, the attorney general, and a state legislator;
(v)
an elected official not included under Subsection (6)(b)(iv) whose elected position is full time as certified by the participating employer;
(vi)
a faculty member or employee of an institution of higher education who is considered full time by that institution of higher education; and
(vii)
an individual who otherwise meets the definition of this Subsection (6) who performs services for a participating employer through a professional employer organization or similar arrangement. See Utah Code 49-22-102
Retirement: means the status of an individual who has become eligible, applies for, and is entitled to receive an allowance under this title. See Utah Code 49-11-102
Service credit: means :
(a)
the period during which an employee is employed and compensated by a participating employer and meets the eligibility requirements for membership in a system or the Utah Governors' and Legislators' Retirement Plan, provided that any required contributions are paid to the office; and
(b)
periods of time otherwise purchasable under this title. See Utah Code 49-11-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
System: means the New Public Employees' Tier II Contributory Retirement System created under this chapter. See Utah Code 49-22-102
subject to the requirements of Subsection (2), an employee whose employment status is temporary in nature due to the nature or the type of work to be performed;
(b)
except as provided under Subsection (3), an employee of an institution of higher education who participates in a retirement system with a public or private retirement system, organization, or company designated by the Utah Board of Higher Education, or the technical college board of trustees for an employee of each technical college, during any period in which required contributions based on compensation have been paid on behalf of the employee by the employer;
(c)
an employee serving as an exchange employee from outside the state for an employer who has not elected to make all of the employer’s exchange employees eligible for service credit in this system;
an employee who is employed with a withdrawing entity that has elected under Section 49-11-623, prior to January 1, 2017, to exclude:
(i)
new employees from participation in this system under Subsection 49-11-623(3)(a); or
(ii)
all employees from participation in this system under Subsection 49-11-623(3)(b);
(f)
a person who files a written request for exemption with the office under Section 49-22-205;
(g)
an employee described in Subsection (1)(g)(i) or (ii) who is employed with a withdrawing entity that has elected under Section 49-11-624, before January 1, 2018, to exclude:
(i)
new employees from participation in this system under Subsection 49-11-624(3)(a); or
(ii)
all employees from participation in this system under Subsection 49-11-624(3)(b);
(h)
an employee who is employed with a withdrawing entity that has elected under Section 49-11-625, before July 1, 2022, to exclude all employees from participation in this system; or
(i)
an employee who is employed with a withdrawing entity that elects under Section 49-11-626 to exclude:
(i)
new employees from participation in this system under Subsection 49-11-626(3)(a); or
(ii)
all employees from participation in this system under Subsection 49-11-626(3)(b).
(2)
If an employee whose status is temporary in nature due to the nature of type of work to be performed:
(a)
is employed for a term that exceeds six months and the employee otherwise qualifies for service credit in this system, the participating employer shall report and certify to the office that the employee is a regular full-time employee effective the beginning of the seventh month of employment; or
(b)
was previously terminated prior to being eligible for service credit in this system and is reemployed within three months of termination by the same participating employer, the participating employer shall report and certify that the member is a regular full-time employee when the total of the periods of employment equals six months and the employee otherwise qualifies for service credits in this system.
(3)
Upon cessation of the participating employer contributions, an employee under Subsection (1)(b) is eligible for service credit in this system.
(4)
An employee’s exclusion, exemption, participation, or election described in this section:
(a)
shall be made in accordance with this section; and
(b)
is subject to requirements under federal law and rules made by the board.
