Payroll Manual for Independent School Districts ... - Texas

TEACHER RETIREMENT SYSTEM of TEXAS

RE Payroll Manual

ISD | Charter | ESC

July 2024

This payroll manual provides payroll reporting instructions to TRS reporting employers (REs)

that are part of Texas public education, including independent school districts (ISDs), openenrollment charter schools, and education service centers (ESCs).

Reporting Employer Portal Training material is on the TRS website. The materials include

videos, printable user guides and interactive web-based training.

In-person training opportunities are published on the RE Portal Onsite Training page when

available. These training opportunities are published in the update newsletters.

Table of Contents

TABLE OF CONTENTS ............................................................................................................. 3

GENERAL REPORTING INFORMATION .................................................................................... 1

Required Reporting Employer (RE) Contacts .............................................................................. 2

Payroll (RP) Report and TEXNET Deposit Due Dates .................................................................. 2

Employment After Retirement (ER) Report and TEXNET Due Dates .......................................... 2

Penalty Interest ........................................................................................................................... 2

Penalty Interest Types ............................................................................................................ 3

Penalty Interest on Prior Month Adjustments ....................................................................... 3

Penalty Fees ................................................................................................................................ 4

TEXNET Menu.............................................................................................................................. 5

Transfers, Refunds, and TEXNET Abbreviations of Contribution Types ................................. 6

Contribution Rates ...................................................................................................................... 6

RE Portal > My Worklist > Certifications Menu .......................................................................... 6

RE Portal > Employees Menu ...................................................................................................... 6

REPORTING ACTIVE EMPLOYEES ............................................................................................ 8

Definition of Active Employees ................................................................................................... 9

Employment Eligible for TRS Membership ................................................................................. 9

TRS Membership Eligibility Determination: Concurrent Employment ................................... 9

Other Employment Eligible for TRS Membership ................................................................. 10

Employment Not Eligible for TRS Membership ........................................................................ 11

Employee Demographic (ED) Report ........................................................................................ 11

ED Report Due Date and Components ................................................................................. 11

ED Report Statuses................................................................................................................ 16

Participant Addresses ........................................................................................................... 16

Regular Payroll (RP) and RP Adjustment Reports ..................................................................... 16

RP20 Days Worked ................................................................................................................ 18

RP20 Reporting Compensation ............................................................................................. 18

RP20 Reporting Time and Pay for Dual Credit Courses ........................................................ 20

RP20 Member Retirement, Member TRS-Care, and RE TRS-Care Contributions................. 21

RP20 Service Credit Purchase Deduction ............................................................................. 21

RP20 Federal Fund/Private Grant Compensation and Contributions .................................. 21

RP20 State Minimum Compensation and Statutory Minimum Contribution ...................... 23

RP20 RE Payment for New Member Contribution ............................................................... 34

RP20 RE Public Education Employer Contribution ............................................................... 42

RP and RP Adjustment Report Signatures and Statuses....................................................... 43

Correcting RP Reports Sent in Prior School Years................................................................. 43

REPORTING TRS RETIRED EMPLOYEES .................................................................................. 45

Definition of TRS Retired Employees ........................................................................................ 46

Employment After Retirement (EAR) Limits to Retirees¡¯ Monthly Time Worked and

Associated Surcharges .............................................................................................................. 46

12-Month Break in Service.................................................................................................... 47

Reporting Employer (RE) Pension Surcharge for Reported Retirees .................................... 47

RE TRS-Care Surcharge for Reported Retirees...................................................................... 48

Employment After Retirement (ER) Report and ER Adjustment Reports ................................ 48

ER20 Peace Officer Position Code......................................................................................... 50

ER20 Employment Dates....................................................................................................... 51

Dual Credit Courses............................................................................................................... 51

ER20 Employment Types ...................................................................................................... 52

Disability Retirees ................................................................................................................. 57

Differentiating RE Employees, Volunteers, Independent Contractors, Employees of ThirdParty Entities ......................................................................................................................... 57

ER and ER Adjustment Report Signatures and Statuses ....................................................... 60

GLOSSARY OF TERMS........................................................................................................... 62

General Reporting Information

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