HR Update

Understanding when compensatory time should be moved to a prior pay period is critical to ensuring accurate benefit calculations.

Accrued federal, holiday, and state compensatory time is paid out when an employee leaves state employment or transitions to a non-benefit-eligible position. These payouts typically occur in the pay period following the termination or status change.

Because these payouts are issued in a pay period when the employee is no longer active or benefit eligible, the following payoff events must be moved to the last pay period in which the employee was active with the agency to ensure they are included in benefit calculations:

• Federal Comp Time Payoff (FCPO)
• Holiday Comp Time Payoff (HCPO)
• State Comp Time Payoff (SCPO)

Federal, holiday, and state compensation paid for working overtime during an active pay period should not be moved.

The following pay events should remain in the pay period in which they are paid, as they occur while the employee is actively employed and benefit eligible:

• Federal Comp Time Paid (FCPP)
• Holiday Comp Time Paid (HCPP)
• State Comp Time Paid (SCPP)

• Move comp time payoffs related to separation or a transition to non-benefit eligibility to the last active pay period.
• Do not move comp time paid for overtime worked during an active employment period.

If you are hiring a retiree who is receiving a MOSERS pension benefit, please ensure that they have properly terminated employment before returning to work. IRS rules require a “bona fide termination,” meaning the retiree must:

1. Fully separate from employment,
2. Have no prearranged agreement to return to work (written or oral), and
3. Not work for the state of Missouri or any MOSERS-covered employer in any capacity within 30 days after termination.

After meeting these requirements, a retiree may be hired into a non-benefit-eligible position without affecting their MOSERS pension benefit. If hired into a benefit-eligible position, the retiree’s monthly pension benefit will stop* and any retiree life insurance retained through MOSERS will end (the employee may re-elect coverage through SEBES within 31 days).

*Effective August 28, 2023, a retiree serving as a legislator or statewide elected official will not have their pension payment stopped.

See our Working After Retirement page to learn more.

• Learn about state benefits administered by MOSERS (pension plan, life insurance, & long-term disability insurance) and saving options with MO Deferred Comp.  
• For employees who are newer to the state with less than five years of service (not yet vested). 
• Speakers include MOSERS and MO Deferred Comp. 
• Sessions last approximately 2 hours, with daytime and evening sessions available.

• Learn how different career and life events may affect retirement decisions and pension benefits.  
• For employees with at least five years of service (vested) and five or more years until retirement eligibility. 
• Speakers include MOSERS and MO Deferred Comp. 
• Sessions last approximately 2 hours, with daytime and evening sessions available.

• Learn about the retirement process, deadlines, payment options, and decisions that may impact pension benefits.   
• For employees within five years of retirement eligibility. 
• All sessions now include information for all three retirement plans (MSEP, MSEP 2000, and MSEP 2011). 
• Speakers include MOSERS and MO Deferred Comp. Full-day sessions also feature speakers from the Missouri Consolidated Health Care Plan (MCHCP) and the Social Security Administration (SSA).  
• Ready to Retire sessions include in-person seminars & online webinars (full-day) or evening webinars (3.5 hours).   
• University seminars are 3.5 hours and are designed for university employees in any plan (MSEP, MSEP 2000, or MSEP 2011 members).

Meet Tiffany Clapp: We are happy to introduce Tiffany Clapp as the newest member of the Employer Services team. Tiffany has been with MOSERS for two years, serving as a benefit specialist and a benefit counselor. Tiffany’s experience educating members on their pension benefits makes her a valuable resource for our employers. She looks forward to assisting employers with service and salary submissions and MOSERS benefit-related questions.

COLA memo - January 2026

History of COLAs flyer - January 2026

Pension Payment & Holiday Schedule - January 2026

Tax Withholding Authorization and IRS W-4P form - January 2026

Understanding Your 1099-R Form - January 2026

Destination Retirement Checklist (University Employees) - December 2025

Destination Retirement Checklist - December 2025

Leaves of Absence Impact on Your MOSERS Benefits flyer - December 2025

Purchasing and Transferring Service Guide for MSEP (Closed Plan) Members - December 2025

Purchasing and Transferring Service Guide for MSEP 2000 Members - December 2025

Purchasing and Transferring Service Guide for MSEP 2011 Members - December 2025

The 2026 SAM II Payroll Reporting Calendar is now posted in Phoenix. This calendar is directly tied to the SAM II processing schedule, and payroll reporting deadlines are strictly enforced to ensure that employee service, salary, and contribution records are updated accurately each pay period. We appreciate your continued commitment to the timely completion of payroll reports in Phoenix.

As you plan for the upcoming holidays, please remain mindful of the payroll reporting schedule for the 12/1/2025–12/15/2025 pay cycle:

• Payroll reports will be available in Phoenix on December 24, 2025.
• Payroll reports must be submitted by the close of business on December 31, 2025.

While this aligns with the standard reporting window, holiday leave schedules may impact availability. Planning ahead will help ensure payroll reports are completed and submitted on time.

We appreciate the continued efforts of our local employers to upload payroll files and submit payroll reports through Phoenix each time employees are paid. Your consistency is critical to maintaining accurate employee records and supporting timely, reliable benefit calculations and estimates.

Employer services analysts are always available to assist with payroll reporting questions. Calling while you are actively working on your payroll report is often the most efficient option. This allows us to review errors and warnings together in one sitting, and when helpful, provide a Microsoft Teams link to share screens and talk through both the purpose of the error or warning and the appropriate resolution. You can reach us by phone at (800) 827-1063, option 2, or email us at employers@mosers.org

Please remember that only one person may work on a payroll report for a reporting group at a time. If multiple users access the same payroll report simultaneously, work may not be saved or could be overwritten.

Encourage your employees to register for one of our educational programs in 2026! These sessions are designed to help them learn about their state employee benefits as they progress through their career and experience different life events along the way. The schedule includes both in-person seminars and online webinars.

As an HR rep, you have an open invitation to attend any type of session. If you are unable to enroll through myMOSERS, email us at MOSERSEducation@mosers.org.

Feel free to copy and paste the information below in an email to your employees:

The MOSERS 2026 Member Education Schedule is Here!

Newer Employees & MOSERS Webinars – Learn about the state benefits administered by MOSERS, including pension plan features, life insurance, long-term disability insurance, and your personal retirement savings plan options with MO Deferred Comp.

Mid-Career Webinars – Find out how different career and life events may affect your pension benefit.

Ready to Retire Sessions – Learn about the retirement process and how different decisions may impact your pension benefit. If you are within five years of retirement eligibility, register to attend a Ready to Retire webinar or seminar!

New for 2026: All MOSERS education sessions now include information for all 3 retirement plans (MSEP, MSEP 2000, and MSEP 2011). This combined approach will increase both the number of sessions and the locations available to MSEP 2011 members.

Visit the Education page for more information!

We are finalizing our 2026 education schedule and anticipate opening registration by mid-December. This schedule includes both in-person seminars and online webinars.

New for 2026: All MOSERS education sessions now include information for all retirement plans. This combined approach ensures that every member receives the same great information, regardless of which plan they’re in, and there will be far more options for MSEP 2011 members to attend a Ready to Retire session!

Newer Employees & MOSERS Webinars – Employees can start learning about their state benefits administered by MOSERS.

• For employees who are newer to the state with less than five years of service (not yet vested).
• Speakers include MOSERS and MO Deferred Comp
• Sessions last approximately 2 hours.
• Daytime sessions run from 9:30 a.m. to 11:30 a.m.
• Evening sessions run from 5:30 p.m. to 7:30 p.m.

Mid-Career Webinars – Employees can learn how different career and life events may affect their MOSERS pension benefit.

• For employees with at least five years of service (vested) and five or more years until retirement eligibility.
• Speakers include MOSERS and MO Deferred Comp.
• Sessions last approximately 2 hours.
• Daytime sessions are held from 9:30 a.m. to 11:30 a.m.
• Evening sessions are held from 5:30 p.m. to 7:30 p.m.

Ready to Retire Sessions – Employees can learn about the retirement process and how different decisions may impact their pension benefit.

• For employees within five years of retirement eligibility.
• Speakers include MOSERS, MO Deferred Comp, the Missouri Consolidated Health Care Plan (MCHCP), and the Social Security Administration (SSA).
• These sessions now cover all MOSERS plans (MSEP, MSEP 2000, and MSEP 2011).
• Full-day webinars run from 8:30 a.m. to 4 p.m. with a 30-minute lunch break.
• Full-day seminars run from 8:30 a.m. to 4 p.m. and include a box lunch.
• Evening webinars are held from 5:30 p.m. to 9 p.m. and feature speakers from MOSERS and MO Deferred Comp.

Universities – These part-day Ready to Retire sessions are designed for university employees who are within five years of retirement eligibility.

• On-campus events.
• Speakers include MOSERS and MO Deferred Comp.
• Sessions now cover all MOSERS plans (MSEP, MSEP 2000, and MSEP 2011).
• Morning sessions run from 8:30 a.m. to noon.
• Afternoon sessions run from 12:30 p.m. to 4 p.m.

Stay up to date and visit our Education page to view schedules and learn how to register.

The Workplace Possibilities Program, offered through The Standard Insurance Company, helps employees who are having difficulty performing their job due to a medical condition. The program provides professional consultation to identify and remove barriers that may prevent an employee from working safely and productively. Services may include ergonomic assessments, workplace accommodations, or other solutions tailored to the employee’s needs.

This program can serve as an alternative to an employee filing a long-term disability claim. By addressing medical limitations early and making appropriate adjustments, employers have the opportunity to help valued employees remain productive members of the team rather than losing them to disability leave.

If an employee may benefit from assistance, the employer should complete and submit the Workplace Possibilities Stay-at-Work Referral form to The Standard. Supporting medical documentation may be requested as part of the process.

For more details, review the Workplace Possibilities Program FAQ, or contact the program’s coordinator, Ron Boudreau, at (971) 321-5299 or Ronald.Boudreau@standard.com.