September 2025

Payroll filing Deadlines for the remainder of 2025

PLD Annual Limited Period Open Enrollment

MainePERS PLD Limited Period Open Enrollment runs annually from September 1st through November 1st for employers who offer this provision. PLD employers who adopt this provision provide eligible employees who previously declined to participate in MainePERS with additional opportunities to join. Open enrollment is limited to eligible but non-participating PLD employees who:

1. have optional membership;
2. are within their first five years of employment and
3. are employed by a PLD who adopted the provision.

If your District has not adopted the provision and would like to explore doing so, please contact PLD Plan Administration at pldaministrator@mainepers.org for more information.

Teacher Employers: Send Us Your Contracts

Please send copies of your school's current agreements to: teacher@mainepers.org or mail to MainePERS, PO Box 349, Augusta, ME 04332-0349

• Comprehensive Contracts = group salary agreements, schedules of benefits, and onetime special agreements
• Teacher Members = teachers, superintendents, administrators, education technicians II and III, nurses, and some secretaries

This information allows MainePERS to accurately calculate benefits and answer members' questions about their benefits. This is especially important if you have employees who are retiring.

Questions? Contact us any Monday through Thursday between 8:00 a.m. and 4:00 p.m. at 512-3100 or 1-800-451-9800.

Reduce your contribution payments by applying CTE Contribution and Interest Credits on your account

If you see transactions on your account in the Employer Self-Service Portal titled “CTE Credit” or “CTE Interest” you have an opportunity to reduce your contribution payments by applying these credits and interest. MainePERS occasionally receives contributions from employers based on salaries and compensation payments that are not considered “earnable” for pension purposes. This results in employer and employee contribution overpayments. When this happens in the current calendar year the result is a work report adjustment credit. You can use these credits to reduce your future contributions. Additionally, your employees’ contribution should be refunded to them and reflected on their W-2 form at the end of the year.

If the overpayment occurred in a previous calendar year, often discovered when a member retires, MainePERS will process a “CTE Refund” to refund employee contributions taken in error directly to the individual. MainePERS reports the refund to the employee (or retiree) and to the Internal Revenue Service on a form 1099-R the following January.

Since employer contributions were collected in error on the same wages or compensation, as of 2022, MainePERS began issuing credits for overpaid employer contributions (with interest), when we issue a CTE refund to an employee (or retiree). Employers receive a letter from MainePERS detailing this adjustment and will see the transactions (CTE Credit and CTE Interest) on their accounts.

MainePERS is not permitted to issue a refund for these credits, however, employers can, and should, apply these credits to future contributions to the Plan. To apply these credits and thereby reduce the payment on a future month’s payroll work report, all you need to do is notify Employer Services of your intent to use the credit so that it can be applied to the payroll you choose. We will not make this adjustment without your authorization.



If you have questions about these credits, please contact your Employer Account Associate for assistance.

MainePERS Rulemaking Activity

Rulemaking adopted by MainePERS Board of Trustees on

August 14, 2025

Chapter 513 – Disability Retirement Compensation Limitations and Benefit Offsets (PDF)

This rule provides guidance on disability compensation limits and benefit offsets.

The amended rule eliminates reference to the offset of disability retirement benefits and compensation limits for Social Security benefits received by a member for the same condition. Amendments to Ch. 803 Participating Local Districts Consolidated Retirement Plan repeal this offset, as noted below.

Chapter 803 – Participating Local Districts Consolidated Retirement Plan (PDF)

This rule establishes a consolidated retirement plan as required by 5 M.R.S. §18801 et seq. for local districts that are participating local districts under 5 M.R.S. Chapter 425 and Chapter 427.

The amended rule adopts into the PLD Consolidated Retirement Plan PL 2025, chapter 270 (effective September 24, 2025), which eliminates reductions to disability retirement benefits related to the receipt of Social Security disability benefits retroactive to January 1, 2024.

Rulemaking pending adoption by MainePERS Board of Trustees in September

Chapter 510 – Reduction of Disability Retirement Benefits Because of Lump-Sum Settlements of Benefits Payable Under the Workers’ Compensation or Similar Law (PDF)

This rule sets forth the methodology by which disability retirement benefits are reduced when a beneficiary of such benefits receives a lump-sum settlement of benefits payable under the workers’ compensation or similar law. The proposal is to amend the rule.



The proposed amended rule removes references to the offset of disability retirement benefits for Social Security benefits received by a member for the same condition. Amendments to Ch. 803 Participating Local Districts Consolidated Retirement Plan (discussed above) repeal this offset.

The Board of Trustees will consider adoption of the proposed amended rule as part of their September 11, 2025 meeting.

Rulemaking approved by the Maine Legislature pending final adoption by MainePERS Board of Trustees in October

Chapter 201 – Employer Reporting and Payments (PDF)

This rule governing payroll reporting by employers has been approved by the Legislature for final adoption by the Board of Trustees. This approval is effective September 24, 2025. The Board of Trustees will consider final adoption as part of their October 9, 2025 meeting. 

The rule repeals and replaces the current rule and sets expectations for payroll reporting, submission of contributions, and payment of Group Life Insurance premiums and provides for late fees and interest. It also provides that: (1) MainePERS should consider whether there are any extenuating circumstances and whether the employer is attempting in good faith to comply; and (2) any late fees would be credited toward any interest requirement. 

The above rules may be viewed via this link or a copies may be obtained by email at rulemaking@mainepers.org.

Rulemaking by MainePERS with opportunity to comment via hearing or written comment

Notice of Proposed Amendment to MainePERS Rule Chapter 406 – Payment or Repayment of Contributions and Interest for the Purchase of Creditable Service (PDF)

This rule sets forth the requirements for members to purchase or repurchase creditable service.

The proposed amendments to the rule allows members with prior federal employment to purchase up to five years of service credit at actuarial cost.

Notice of Proposed Amendment to MainePERS Rule Chapter 506 – Eligibility for Disability Retirement Benefits (PDF)

This rule chapter sets forth the standards and processes for determining eligibility for disability retirement benefits.

The proposed amendments to the rule eliminate the requirement for continuous service before a member can be eligible for disability retirement without meeting pre-existing condition criteria and simplify continued eligibility for disability retirement benefits consistent with statute.

Notice of Proposed Amendment to MainePERS Rule Chapter 803 – Participating Local Districts Consolidated Retirement Plan (PDF)

This rule establishes a consolidated retirement plan as required by 5 M.R.S. §18801 et seq. for local districts that are participating local districts under 5 M.R.S. Chapter 425 and Chapter 427.

The proposed amendments to the rule:

• allow members with prior non-military federal service to purchase up to five years of service credit at actuarial cost;
• allow the chief administrative office of a participating local district to clarify ambiguities in actions taken by the governing body regarding plan participation;
• conform 401(a) defined contribution plan elections with federal plan qualification requirements; and
• remove an infrequently used and inefficient provision that permits a member retiring early to forgo cost-of-living adjustments (COLA) until they attain normal retirement age.

Public hearings will be held on ALL of the proposed amended rules noticed above on September 11, 2025, at 11:30 AM at Maine Public Employees Retirement System, 139 Capitol Street, Augusta, Maine. The public hearing may also be accessed via webinar.

All the proposed amended rules may be viewed on this website, or copies may be obtained by email at rulemaking@mainepers.org.

Written comments on any or all of the proposed amendments may be submitted at rulemaking@mainepers.org, or through regular U.S. mail at MainePERS, P.O. Box 349, Augusta, ME 04332-0349. Written comments must be received no later than 4:00 P.M. on September 22, 2025.

Information regarding all of these rulemaking proposals may also be found on the Secretary of State’s website.