{"data":{"id":"us-in/ic-5-10.3-7-12.5","jurisdiction":"us-in","citation":"IC 5-10.3-7-12.5","heading":"Reports, records, or membership payments; failure to submit","body":"Sec. 12.5. (a) An employer or department shall make the reports, membership records, or payments required by IC 5-10.3-6 or by sections 10 through 12 of this chapter:\n(1) not more than thirty (30) days after the end of the calendar quarter, if applicable;\n(2) by another due date specified in section 10 of this chapter; or\n(3) by an alternate due date established by the rules of the board.\n(b) If the employer or department does not make the reports, records, or payments within the time specified in subsection (a):\n(1) the board may fine the employer or department one hundred dollars ($100) for each additional day that the reports, records, or payments are late, to be withheld under IC 5-10.3-6-7; and\n(2) if the employer or department is habitually late, as determined by the board, the board shall report the employer or the department to the state comptroller for additional withholding under IC 5-10.3-6-7.\n(c) An employer or department shall submit:\n(1) the reports and records described in subsection (a) in a uniform format through a secure connection over the Internet or through other electronic means specified by the board in accordance with IC 5-10.2-2-12.5; and\n(2) both:\n(A) employer contributions determined under IC 5-10.2-2-11, IC 5-10.3-12-24, IC 5-10.3-12-24.5, or IC 5-10.3-12-24.7; and\n(B) contributions paid by or on behalf of a member under section 9 of this chapter or IC 5-10.3-12-23;\nby electronic funds transfer in accordance with IC 5-10.2-2-12.5.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 10.3. THE PUBLIC EMPLOYEES' RETIREMENT FUND","Chapter 7. Membership; Creditable Service; Contributions; Withdrawal"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-10.3-7-12.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"f8e372f7014a4ab309f52280de6ce2e3d8e7ff3f96456dc0c312bc9c134534f5","source_id":"us-in","stale":false,"prev":"us-in/ic-5-10.3-7-12","next":"us-in/ic-5-10.3-7-13"},"notice":"GroundRules: Original legal text. Not legal advice."}