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Indiana Public Retirement System

Indiana Public Retirement System (INPRS) > Employers > Employer Communication > Employer Update: February 2014 Employer Update: February 2014

INPRS implements late payment policy and procedure

Employers failing to submit timely payments and/or contribution reports to INPRS will be subject to penalties and alternate collection methods as required under Indiana law. A standard procedure, applied to all INPRS employers, is intended to ensure that each public employee who has earned a pension receives one. And, it is intended to protect the system employers, members and taxpayers from additional unfunded liability.

Late payment policies and procedures for wages and contributions

Employers are required to submit payments and contribution reports into the Employer Reporting and Maintenance (ERM) system seven days after their payroll date. INPRS has established policies and procedures for employers who may become delinquent. They are as follows:

  • A $100 per day penalty will be accessed for all reports, records, or payments more than 30 days late. If the 30th day following the due date falls on a weekend or holiday, the penalty becomes due the next working day.
  • At 60 days, an employer account is deemed habitually late. The Auditor of the State of Indiana will be notified to withhold funds due to an employer for the unpaid amount due to INPRS. Funds recovered by the auditor’s office will be transferred to the INPRS fund.
  • If required payments remain outstanding, INPRS may seek legal action in court through the Office of the Attorney General.

Make sure you are aware of these policies and procedures. Click here for more information.

Keep your employer contacts updated

Make sure you are keeping your contacts current in ERM. If you’ve never done this before or need help making updates, refer to pages 56-61 of the Employer Management User Manual. If you have further questions, please contact EPPA at (888) 876-2707 or at eppa@inprs.in.gov.


Every attempt has been made to verify that the information in this publication is correct and up-to-date. Published content does not constitute legal advice. If a conflict arises between information contained in this publication and the law, the applicable law shall apply.