7.02.02: Reporting DB wages, hours, and contributions on a DTL2 record
All active employees and most retirees who return to work will have one or more DTL2 records for each pay cycle report. DTL2 records report all reportable compensation and the related member and/or employer contributions due based on reportable compensation. For those with the Defined Contribution plan and some retirees, employers make contributions on a DTL2 record even when no member contributions are due.
Here's a blank DTL2 record, followed by an explanation of each field.
- SSN (Ensure you have the correct SSN before reporting for any new employees)
- First Name
- Last Name
- Middle Name
- Begin Date: (MM/DD/YYYY) This date must match a begin date for a reporting period on your payroll calendar, unless the record is for coaches wages or weekly workers' compensation.
- End Date: (MM/DD/YYYY) This date must match an end date for a reporting period on your payroll calendar, unless the record is for coaches wages or weekly workers' compensation.
- Retirement Hours: Submit the actual number of hours worked for which your employees received wages working in the employment class code for this record. The hours must reasonably reflect the wages reported. See sections in chapter 5: Reporting hours for service credit for specific information on different categories of employees (hourly, salaried, part-time, bus drivers, etc.)
- Reported Wage Code: See section 13.02.02: Detail 2 records - wage codes. Commonly used codes include:
- 01 - Regular Wages: for active members and regular wages and hours withheld for the current pay period.
- 05 - Regular Wages Positive Adjustment: for active members and regular wages not reported previously or in addition to contributions reported in a prior pay period.
- 06 - Regular Wages Negative Adjustment: for active members and regular wages that were overreported in a prior pay period.
- Employer Reported Wages: Include reportable compensation only. See chapter 4: Reporting compensation.
- Exception Wages: For use only when reporting professional services leave or professional services release time with Employment Class Code 9001. Employer Reported Wages and Exception Wages should match. See section 7.03.06: Reporting professional services leave/professional services released time on a DTL2 record for more information.
- Employee Contribution: The dollar amount of the total DB contribution for the member, as determined by the DB Total rate on the contribution rate table. The amount must be formatted as 0.00. Note: for members with the Premium Subsidy benefit, the DB total rate includes the DB rate plus a 3% contribution for the healthcare benefit.
- Employer Contribution: The dollar amount of the DB contribution for the member as determined by the rate on the current contribution rate table. The amount must be formatted as 0.00.
- Pay Rate: Enter the contract rate or hourly rate.
- Employment Class Code: Employment class codes define your employees' positions within your reporting unit. Include the appropriate class code for the wages being reported. See section 13.02.01: Detail 2 records - employment class codes and definitions.
- For employees who work in more than one position, submit a separate DTL2 record for each position. See section 7.03.01: Multiple DTL records for different employment class codes.
- For retirees, use the Working After Retirement - Employer Guide to determine the correct class code.
- Contract Begin Date: (MM/DD/YYYY) For employees with a contract, if the pay rate entered is equal to or greater than $100.00 enter both a contract begin date and contract end date.
- Contract End Date: (MM/DD/YYYY)
- Frequency of Pay: Enter any number from 1 to 26.