MEMORANDUM

TO: ERS Reporting Officials

FROM: Jim Larche

Interim Director

SUBJECT: Military Reservists/National Guardsmen

Georgia law allows any public officer or employee who is ordered to active military duty as a member of the National Guard or any reserve component of the armed forces specific rights under retirement systems. You, as the employer, are required to withhold a normal retirement contribution for any month in which you pay him or her sufficient salary to make such withholding. You should follow your normal reporting procedures in reporting these withholdings to ERS.

For any month in which the employee receives no salary, or insufficient salary to withhold retirement contributions, he or she is permitted to pay the normal monthly contribution in order to receive retirement credit for that month. Such payments may be made at any time during the active military duty, or within five years after the termination of the active military duty. These payments should be made by the employee directly to ERS. ERS will provide instructions and payment invoices to any employee who wishes to make such payments. ERS will periodically bill your agency for employer contributions for any months for which the employee had made direct payment to ERS.

If you have an employee who as a member of the National Guard or military reserves is ordered to active military duty, please provide us with a copy of the orders, as well as the employee’s address or other means of contact. We will provide the employee with a letter of instruction, payment invoices & envelopes.

If you have further questions regarding this memorandum, please contact Mell Scarbrough (404) 603-5601 mscarbrough@ers.state.ga.us

To view this and other recent memorandums, please visit our web site at http://www.ersga.org and click on the EMPLOYERS tab.