20 NCAC 02B .0401. REFUNDS

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The retirement system will make no refunds of employer contributions in cases of erroneous employee deductions except those which are corrected by the employing unit on a subsequent payroll within the calendar year in which the errors occur. The only exception to this Rule is that an error occurring in December may be corrected (without loss of the employer contribution) by submission of a revised payroll with checks for the correct amount before January 31 of the following year.

History Note: Authority G.S. 135‑8(f); 135‑6(f);

Eff. February 1, 1976;

Readopted Eff. September 21, 1977.

                    
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