Should the employer withhold contributions, wait to hear from PSERS, or are all earnings reported for Coaches?
If the coach is a part-time hourly or per-diem employee who may not reach 500 hours or 80 days, you may wait until PSERS contacts you before you withhold contributions. You should not withhold contributions if the coach is eligible and elects to waive membership (See the 2004-2005 Employer Reference Manual for Reporting, pages 39 – 40), or is hired under the terms of Act 2002-234.