Pennsylvania Administrative Code

§ 201.1. Purpose. This part implements the Municipal Pension Plan Funding Standard and Recovery Act (53 P. S. § § 895.101—895.803).

§ 201.2. Definitions. The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise: Act—The Municipal Pension Plan Funding Standard and Recovery Act (53 P. S. § § 895.101—895.803). Amortization contribution req…

§ 203.1. Municipalities required to file actuarial valuation reports with the Commission. (a) Distribution of reporting forms. (1) A municipality shall complete and file with the Commission Form PC-200, Act 205 Questionnaire and Reporting Form Request. The chief administrative of…

§ 203.2. Procedures for the preparation of actuarial valuation report. (a) Actuarial value of pension plan assets. The actuarial value of pension plan assets are the value of cash, investment securities and other property belonging to the municipal pension plan according to a met…

§ 203.3. Range of economic actuarial assumptions. (a) Selection of actuarial assumptions. The actuarial valuation report shall be prepared using actuarial assumptions selected jointly by the actuary of the municipal pension plan and the governing body of the municipal pension pla…

§ 203.4. Procedure for authorization of alternative actuarial cost method for actuarial valuation reports. (a) Application for authorization. A separate application to the Commission for authorization to utilize an alternative actuarial cost method for the actuarial valuation rep…

§ 203.5. Procedure for authorization of the use of an approximation technique for the valuation of ancillary benefits. (a) Authorization to utilize an approximation technique for the valuation of ancillary benefits. An actuarial valuation report that uses an aproximation techniqu…

§ 204.1. Determination of minimum municipal obligation. (a) Latest actuarial valuation report. Under section 302 of the act (53 P. S. § 895.302), the minimum municipal obligation is based on the latest actuarial valuation report prepared under the requirements of Chapter 2 of the…

§ 205.1. Procedure for applying for distress determination and participation in recovery program. (a) A municipality choosing to apply for a determination of financial distress shall do so by filing a letter request for determination of financial distress. (1) A municipality choo…

§ 205.2. Delayed implementation of funding standard. (a) Delayed implementation of funding standard over 10 years. A municipality implementing section 607(g) of the act (53 P. S. § 895.607(g)), authorizing delayed implementation of the funding standard over 10 years, is required …

§ 205.3. Aggregation of municipal pension plan assets. (a) Implementation of the aggregation of municipal pension plans assets into a single pension trust fund under section 607(b) of the act (53 P. S. § 895.607(b)) shall be subject to the provisions of a prior contract for the a…

§ 205.4. Revised benefit plan for newly hired municipal employes. A municipality participating in level III of the recovery program shall submit to the Commission, by September 30, 1987, or September 30 of the year following the year in which the municipality first elects to part…

§ 205.5. Plan for administrative improvements. A municipality participating in level III of the recovery program shall submit to the Commission, by September 30, 1987, or September 30 of the year following the year in which the municipality first elects to participate in the reco…

§ 205.6. Identification and utilization of omitted municipal revenue sources. A municipality participating in level II or level III of the recovery program shall submit to the Commission, by September 30, 1987, or September 30 of the year following the year in which the municipal…

§ 205.7. Emergency loans. In a year during the existence of the Supplemental State Assistance fund, a municipality to which level III of the recovery program applies and in which there exists the possibility of imminent default during the next 12 consecutive calendar months in th…

§ 205.8. Supplemental State Assistance. (a) Determination of eligibility for Supplemental State Assistance. Beginning in 1987, the Commission will determine annually, by December 1, the eligibility of each municipality participating in level II or level III of the recovery progra…

§ 207.1. Procedure for determination of actual financial requirements for municipal pension plans. The Commission will determine annually the actual financial requirement for each municipal pension plan based on the data contained in the most recent complete report required to be…

§ 207.2. Procedure for certifications of actual financial requirements for municipal pension plans. The Commission will certify annually to the Auditor General the actual financial requirements for each municipality eligible to receive General Municipal Pension System State Aid a…

§ 207.3. Components of annual certification of actual financial requirements. The annual certifications of the actual financial requirements for a municipality made to the Auditor General by the Commission will include the actual financial requirement of the pension plan establis…

§ 207.4. Acceptance of revised actuarial valuation reports. The Commission may accept revised actuarial valuation reports when benefit changes are retroactively implemented under a court order or arbitration award and effective as of the date of the actuarial valuation or when th…

§ 209.1. Procedures on petition for appeal. (a) Petition for appeal. Under 1 Pa. Code § 31.1 (relating to scope of part), 1 Pa. Code Part II (relating to General Rules of Administrative Practice and Procedure) is applicable to the activities and proceedings held before the Commis…

§ 211.1. Definitions. The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise: Act—The act of December 6, 1972 (P. L. 1383, No. 293) (53 P. S. § § 730.1—730.5). Actuarial investigation—An evaluative stu…

§ 211.2. Municipalities required to file a complete report with the Commission. (a) Under the act, municipalities, through the actuaries employed or retained to make the actuarial investigations, shall file complete reports with the Commission. (b) If a municipality has not estab…

§ 211.3. Reporting year. (a) The date of December 31, 1974, shall be the base date in determining the reporting year according to the number of members in a pension system. (b) The reporting year for municipalities which have less than 50 members in each of its pension systems sh…

§ 211.4. Filing year and filing deadline. Complete reports shall be filed with the Commission 90 days after December 31 of the year determined to be the reporting year. The Commission will accept as timely filed, every complete report bearing a United States Postal Service postma…

§ 211.5. Place of filing. The Commission will receive reporting forms mailed to the following address or other locations as may be designated: Commonwealth of Pennsylvania Public Employee Retirement Commission Post Office Box 1429 Harrisburg, Pennsylvania 17105-1429

§ 211.6. Complete report. A complete report shall consist of the following: (1) An applicable reporting form determined to be in compliance with Commission instructions for each type of pension system for municipal employes, police and firemen. Commission reporting forms shall in…

§ 211.7. Receipt of reporting forms. (a) If the Commission receives a reporting form which is not in compliance with Commission instructions, the Commission will notify the municipality of the non-compliance within 60 days after the date of the receipt of the reporting form by th…

§ 211.8. Delinquent reports and consequences. (a) Delinquent report. A municipality shall be considered delinquent in complying with the act if a complete report is not filed within the filing deadline. (b) Consequences. Consequences of delinquent reports shall be as follows: (1)…

§ 211.9. Recertification of municipalities to receive pension reimbursements. If the Commission determines that a delinquent municipality has submitted a complete report, the Commission will cause the Auditor General’s Office to recertify that municipality to receive pension reim…

§ 41.101. Definitions. The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise: Disability due to pregnancy or childbirth—Disabilities caused or contributed to by pregnancy, miscarriage, abortion, ch…

§ 41.102. Employment. A written or unwritten employment policy or practice which excludes from employment applicants or employes because of pregnancy is in prima facie violation of the Pennsylvania Human Relations Act (43 P. S. § § 951—963). The burden shifts to an employer to ju…

§ 41.103. Employment benefits and security during disability. (a) Temporary disability due to pregnancy or childbirth. Written and unwritten employment practices and policies regarding job benefits and job security, including, but not limited to, commencement and duration of leav…

§ 41.104. Childrearing leave. (a) Nothing in this subchapter prohibits an employment policy that permits granting of leave for purposes of childrearing beyond the period of actual disability, but the leave may not include payment of sickness or disability benefits. (b) Should an …

§ 41.201. Purpose. This subchapter ensures that all unlawful discriminatory practices proscribed by the PHRA and all unfair educational practices proscribed by the PFEOA are interpreted and applied consistently. This subpart also ensures that all complaints filed with the PHRC ar…

§ 41.202. Construction. This subchapter shall be construed liberally for the accomplishment of the purposes of the PHRA and the PFEOA.

§ 41.203. Enforcement. This subchapter shall be subject to and enforced in accordance with the PHRA, the PFEOA, Chapter 42 (relating to Special Rules of Administrative Practice and Procedure) and 1 Pa. Code Part II (relating to General Rules of Administrative Practice and Procedu…

§ 41.204. Definitions. The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise: Affectional or sexual orientation—Male, female or nonbinary heterosexuality, homosexuality, bisexuality or asexuality b…

§ 41.205. Religious creed discrimination. (a) The term ‘‘religious creed’’ as used in the PHRA and the PFEOA includes all aspects of religious observance, practice or belief. (b) The term ‘‘religious creed’’ as used in the PHRA and the PFEOA includes the failure to provide a reas…

§ 41.206. Sex discrimination. The term ‘‘sex’’ as used in the PHRA and the PFEOA includes all of the following: (1) Pregnancy. (2) Sex assigned at birth. (3) Gender, including a person’s gender identity or gender expression. (4) Affectional or sexual orientation, including hetero…

§ 41.207. Race discrimination. The term ‘‘race’’ as used in the PHRA and the PFEOA includes all of the following: (1) Ancestry, national origin or ethnic characteristics. (2) Interracial marriage or association. (3) Traits associated with race. (4) Hispanic ancestry, national ori…

BONA FIDE OCCUPATIONAL QUALIFICATIONS § 41.71. Bona fide occupational qualification definition. (a) It is anticipated that section 5 of the Pennsylvania Human Relations Act (43 P. S. § 955) which allows employment practices otherwise prohibited if based upon a bona fide occupatio…

§ 41.72. Interpretations regarding advertisers and publishers. (a) Advertisement and notices relating to employment or union membership which state or imply a preference, limitation, specification or discrimination are illegal. The use of a word, term, phrase or expression in an …

§ 41.73. Supplementary interpretations regarding bona fide occupational qualification standards. (a) An employer, employment agency or union may request from Commission staff, a supplementary interpretation regarding bona fide occupational qualification standards as applied to a …

RETENTION OF EMPLOYMENT RECORDS § 41.81. Employers. A record, document and data pertaining to the employment, transfer, promotion and dismissal of individuals actually employed shall be preserved by employers subject to the Pennsylvania Human Relations Act (43 P. S. § § 951—963) …

§ 41.82. Notice to employer. Until the final disposition of the complaint, the respondent employer shall be required to retain one of the following records: (1) Employment records relating to the complainant and other employes holding a position similar to that held by the compla…

§ 41.91. Chairperson. The Chairperson of the Commission will be designated by the Governor and will preside at meetings of the Commission, certify acts and proceedings of the Commission and otherwise perform the duties and functions pertaining to the office of Chairperson of the …