An Act relative to non-Commonwealth entities

This bill requires school districts, educational collaboratives, and other non-state government entities (like local municipalities not part of the state) to pay retirement costs for their employees who are in the state retirement system. These entities must pay a monthly amount calculated as a percentage of their payroll, based on actuarial estimates of retirement costs, and the state retirement board can charge a 10% penalty for late payments. The law applies to contributions for employees covered under the retirement system, with specific rules for past years (2016-2024 requiring payments, while 2013-2015 are forgiven). The changes take effect on July 1, 2025.