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<p class="MsoNormal"><span style="font-size:12.0pt">Dear Payroll Partners,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">The purpose of this message is clarify how the recent change of reporting domestic partner “imputed value” to PERS impacts OPSRP employees utilizing leave without pay. The "imputed value" is the additional
wage that is included in the monthly salary for the domestic partner insurance election for tax purposes required by the IRS.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">OPSRP employees who elected domestic partner health insurance coverage will have their imputed value reported to PERS as subject salary even if the employee is “On Leave” or has entered LWOP through time entry
for either a partial or full month of LWOP. Contributions (MPPT or EPPT) are due along with the employer costs (Pension, RHIA and RHIPPA).
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">If you have any questions about this, please contact your CPERS Analyst at
<a href="mailto:Central.PERSServicesTeam@das.oregon.gov">Central.PERSServicesTeam@das.oregon.gov</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="color:#1F4E79;letter-spacing:2.0pt">Shauna Tobiasson</span></b><b><span style="font-size:10.0pt;color:#4F6228">
</span></b><span style="font-size:10.0pt;color:gray">| </span><span style="font-size:10.0pt;color:#993366">Senior CPERS Analyst</span><span style="font-size:10.0pt;color:gray"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:3.0pt;color:#A6A6A6">___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#595959">DAS Centralized PERS Services Team
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#595959">Cell: 971-719-3173<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:12.0pt"><span style="font-size:9.0pt">Website:
</span><span style="color:#993366"><a href="http://www.oregon.gov/DAS/Financial/payroll/Pages/index.aspx"><span style="font-size:9.0pt">http://www.oregon.gov/DAS/Financial/payroll/Pages/index.aspx</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#993366">“An hour of planning can save you 10 hours of doing” ~Dale Carnegie</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> OSPS-News <osps-news-bounces@omls.oregon.gov> <b>
On Behalf Of </b>Announcements from OSPS to the users of the Oregon State Payroll Application<br>
<b>Sent:</b> Tuesday, October 4, 2022 1:31 PM<br>
<b>To:</b> OSPS-News (osps-news@omls.oregon.gov) <osps-news@omls.oregon.gov><br>
<b>Subject:</b> OSPS E-News ~ Change Coming to Domestic Partner Imputed Value - PERS Subject Wages for OPSRP Employees<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">HR and Payroll staff:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">When Workday Payroll goes live on December 1, 2022, a change will be implemented for OPSRP PERS pension plan employees who elect domestic partner health insurance coverage. Per Oregon Revised Statute 238A.005(17), Department of Administrative
Services, in consultation with the Department of Justice and the Public Employees Retirement System, determined that the domestic partner imputed value are PERS subject wages for OPSRP employees who cover the domestic partner by affidavit. The “imputed value”
is the additional wage that is included in the monthly salary for the domestic partner insurance election for tax purposes required by the IRS. The imputed value amount is visible on the employees’ paycheck stub labeled “DT Tax.”<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Beginning with the January 3, 2023 paycheck, these additional imputed wages will be included in affected employees’ PERS subject wages with their monthly paycheck. This payroll change has two effects:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoNormal" style="mso-list:l0 level1 lfo3">The amount of wages that is considered “salary” for purposes of calculating retirement benefits will be higher, eventually increasing the OPSRP retirement benefit.<o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level1 lfo3">Because “salary” under ORS chapter 238A will be higher, the monthly member paid 6% IAP contribution (pre-tax) will increase and the taxable wage will likely decrease. This will likely decrease net monthly
paychecks.<o:p></o:p></li></ol>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">DAS will notify the affected employees of this change on <b>
October 5, 2022</b>. This change is only for OPSRP employees. Tier 1 and 2 PERS pension plan employees are not impacted by this change. We know this is a complicated issue and are prepared to individually help you or your employees. If you have questions,
please email them to: <a href="mailto:FBS.CustomerQuestions@DAS.oregon.gov">FBS.CustomerQuestions@DAS.oregon.gov</a>.
<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> <o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Trudy Vidal, CPA</span></b><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Financial Business Systems Manager</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Enterprise Goods and Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Department of Administrative Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">State of Oregon</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Telephone: 971-719-3269</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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