Introduction to TRS Reporting - Public School

Introduction to TRS Reporting - Public School

Introduction to TRS Reporting 1 Disclosure This presentation is intended as a high level overview of TRS reporting. This presentation should not be viewed as a comprehensive overview of the TRS reporting process. The information in this presentation is based on the TRS Laws and Rules as of the 2019-2020 fiscal year Please see the various RE Portal training and resources available on the TRS website for more complete information. 2 Welcome / Introduction Create a base knowledge of TRS reporting based on TRS Laws & Rules Focus on what SHOULD be reported Will be showing where to find

information on the TRS Website 3 Online Resource Payroll Manuals 4 Due Dates & Penalties Regular Payroll & Corresponding TEXNET Deposits 6th of month following report month * Employment After Retirement & Corresponding TEXNET Deposits 10th of month following report month * Exception: August ER Report *Unless due date falls on weekend or federal holiday, then reports and deposits

are due the previous business day. Penalty Interest Late TEXNET & Positive Report Corrections VS. Penalty Fee Late/Incomplete Reports TRS Update Newsletter 5 What to Submit Employee Demographic (ED) ReportNo Detail signature needed / Not a Required Report Regular Payroll (RP) Report Detail

Signature TEXNET Employment After Retirement (ER) Report Detail Signature TEXNET (If needed) OR if no retirees employed Zero Signature TEXNET Deposit 6

Part 1- Active Employees Lesson 1 Employee Demographic Report TRS Eligible Employment View Employee Information ED Records Lesson 2 Regular Payroll Report Creditable Compensation Employer Contributions RP Records 7 Who to Submit Include:

TRS Eligible Employees Non-Eligible Employees All Employees "Full Payroll regardless of eligibility or position Substitute Less than Half Time ORP Participants (Higher Ed. Only) Seasonal/Casual Employee All Non-TRS Retirees (ERS, Out of State, Private Sector) Not Required: Student Employees- *Entities of Higher Education Only* condition of employment in the position

requires employee to be enrolled as a student at your institution. 8 TRS Eligible Employment Three Requirements Must be established through a single employer Working time or more of the FTE for the position (not the person) Definite period of time 4 months or longer OR Undefined

amount of time Employment Eligibility Comparable rate of pay 9 Consideration for Eligibility-Concurrent Employment Combine multiple positions at ONE employer to meet eligibility Different FTEs for each position If eligible at one employer, then all employment with TRS-covered employers is reported as eligible Exceptions: Substitute work is not considered employment for TRS purposes Student Employment is not considered

employment for TRS purposes 10 Additional Considerations for Eligibility Substitute Work A person who serves on a temporary basis in the place of a current employee and is paid at the daily rate of pay as set by the employer. No Full-time Equivalent (FTE) Earning a Year of Service Credit 11 Adjunct Membership Eligibility Must be hired to work at least 20 hours per week to be TRS eligible based on the following calculation: Convert instructional time based on a minimum of two clock hours

for each clock hour of instructional time in the classroom or lab unless the employer has established a greater amount of preparation time for each hour in the classroom or lab. 12 Online Resources for Eligibility 13 View Employee Information Screen Look up all new hires Enter SSN and either last name or DOBNot all 3 Screen will let you know: If person is already a TRS member If New Member Contributions due If person is a TRS retiree Persons retirement date If retiree is subject to surcharges

If person has elected ORP 14 View Employee Information---No TRS account 15 View Employee Information---Current TRS Member 16 Employee Demographic (ED) Report The purpose of the Employee Demographic Report is to create and maintain information for TRS participants ED20, ED25, ED40, ED45 & ED90 Can submit and complete as many ED reports as needed each month Examples of when to send ED records

New Employee ED20 or ED25 ED40 Change Positions ED45 to End/Add* Terminate ALL Employment ED90 17 Important fields on ED40 Position code Employment type

Membership eligibility flag Non Standard Work Week ORP eligible position flag Entitled to group benefits under UT/A&M/ERS 18 ED 45 Record The purpose of the ED 45 record is to edit, end, end/add or delete position information for TRS participants Examples of when to send ED 45 records Edit Incorrect original information End Position ends

prior to expected, not termed End/Add Original position ends, new position begins immediately Delete Position record submitted in error 19 Employment and Positions

An ED20 record sent for a new employee creates a new employment An ED40 record then adds positions (contracts) under that employment Each employment can hold multiple positions Each RP20 must have a matching position to post to Employment Part-time Position Full-time Position RP record 20 Sending the ED45 in the SAME month as the change

Sep. 2018 18 d / 65 h $0 Oct. 2018 19 d / 70 h $1,300 Nov. 2018 13 d / 45 h $1,400 Dec. 2018 12 d / 40 h $900 Employment 62

days Part-time Position Send ED45 to End PT & Add FT Position Jan. 2019 18 d / 144 h $800 April 2019 22 d / 176 h $2,400 Feb. 2019 19 d / 152 h

$2,400 March 2019 15 d / 120 h $2,400 96 days Full-time Position May 2019 22 d / 176 h $2,400 21 Sending the ED45 AFTER the position change Sep. 2018 18 d / 65 h

$0 Oct. 2018 19 d / 70 h $1,300 Nov. 2018 13 d / 45 h $1,400 Dec. 2018 12 d / 40 h $900 Employment 80 days Part-time Position

Jan. 2019 18 d / 144 h $800 Send ED45 to End PT & Add FT Position April 2019 22 d / 176 h $2,400 Feb. 2019 19 d / 152 h $2,400 March 2019

15 d / 120 h $2,400 78 days Full-time Position May 2019 22 d / 176 h $2,400 22 ED 90 Record- Final Report Month The Final Report Month (FRM) must be the final month TRS contributions will be reported to TRS. Employment Part-time Position

Employment Full-time Position Employment Full-time Position Part-time Position Full-time Position Part-time Position Substitute Full-time Position

Part-time Position 23 ED to RP Report Lesson 2 Complete ED Report Prior to Submitting RP Report 24 RP Report The purpose of the Regular Payroll Report is to report employee payroll data Creditable Compensation Member Contributions Employer Contributions 25

TRS Creditable Compensation Payment for services rendered Earned or accrue proportionally as the work is performed Paid at fixed intervals Not specifically excluded under applicable laws and rules Creditable Compensation 26 TRS Creditable Compensation Examples Creditable:

Stipends for sponsorship of classes or clubs Pay for additional duties Overtime when paid as earned Paid time off in lieu of working Performance Pay (see next slide) Not Creditable: Bonuses Incentives Reimbursements

Overtime when paid at a later date Pay for unused leave 27 Performance Pay Only applies to ISDs and Charter Schools Must certify through My Worklist before reporting Payment must meet all five criteria above to be certified as Performance Pay 28 Online Resources for Creditable Compensation 29 TRS Member Contributions

Member Retirement Contribution 7.7% of TRS Creditable Compensation Member TRS-Care Contribution 0.65% of TRS Creditable Compensation Special Service Credit Purchase Member must have active installment agreement with TRS for payroll deduction 30 ISD/Region Service Center Reporting Entity TRS-Care Federal Fund/Private Grant Federal Grant TRS-Care Statutory Minimum Contribution (certain

public schools) Reporting Entity Payment for New Members Public Education Employer Contribution (formerly RE Payment for Non-OASDI Members) Employer contribution types included on the Regular Payroll report Higher Education Charter Schools Reporting Entity TRS-Care Federal Fund/Private Grant Federal Grant TRS-Care Statutory Minimum Contribution

Reporting Entity Payment for New Members Public Education Employer Contribution (formerly RE Payment for Non-OASDI Members) Federal Fund/Private Grant Non-educational/GeneralFunds (public senior colleges, universities, and medical and dental schools)

Educational/General-Local Funds (public junior colleges, senior colleges, universities, medical and dental schools) Reporting Entity Payment for New Members Community/Junior College (community and junior colleges only) 31 RP Report New Member New Member Contributions are due on pay received during an employees first 90 days of TRS membership, not when the employee is paid for work performed during the first 90 days Do not report the new member with Federal Fund/Private Grant, Statutory Minimum, Educational/General-Local, Non-Educational/General or Community/Junior College Contributions

until AFTER the first 90 days of employment (if applicable) BUT Do report the new member on the Federal Grant TRS-Care contribution DURING the first 90 days If employee termed in prior report period, current report period is only final compensation. New Member is not due for final month. 32 New Member Contribution Example September October Started 9/1/19 20 days $0 pay Terminated 10/31 23 days

$5,000 pay No New Member due New Member contributions due No other state contributions November 0 days $5,000 pay No New Member due Would pay any other state

contributions 33 RP Report Federal Fund/Private Grant Purpose - to report on a monthly basis the amount of salary paid from federal funds and private grants to a TRS-eligible employee and to reimburse the State for the State contribution due on the salary The Child Nutrition is reported under Federal Fund/Private Grant Child Nutrition Suggested Method 34 RP Report Federal TRS Care Purpose - to report on a monthly basis the amount of salary paid from federal funds and private grants to a

TRS-eligible employee and to reimburse the State for the States contribution to the Texas Public School Retired Employees Group Insurance Program (TRSCare). 35 RP Report Statutory Minimum The purpose of the Statutory Minimum Contribution is to report on a monthly basis the state contribution on the salary paid above the state minimum salary. Members employed as teachers, full-time librarians, full-time counselors or full-time nurses. Members who would have been entitled to the state minimum salary under former Section 16.056 of the Texas Education Code, as that section existed on January 1, 1995. Entitys responsibility to classify and apply consistently based on the position, not person. Statutory Minimum Examples

36 Statutory Minimum Statutory Minimum previously applied only to Independent School Districts (ISDs). As of September 1, 2019, HB3 requires Open Enrollment Charters to pay the states contribution on salary amounts in excess of the state minimum salary schedule published by TEA. This applies to charter school employees who would be entitled to the state minimum salary if employed by a school district 37 Compensation Subject to Statutory Min. Compensation paid for services performed: As a teacher, full-time librarian, counselor, or nurse; OR In a position covered under former Section 16.056* of the Texas

Education Code (i.e., superintendent, principal, administrative officer, instructional officer, diagnostician, etc.); PLUS Any supplemental pay for duties that are part of a particular position that is subject to the state minimum salary. Examples include, but are not limited to: stipends for sponsorship, UIL activities, coaching duties, tutorial assignments. 38 Wholly Separate- Not Subject to Statutory Min. Payment for duties that constitute a wholly separate job are excluded from the adjusted TRS salary for the purpose of this report. Examples include, but are not limited to: driving a school bus, maintenance work, custodial work, teaching summer school. 39

RP Report Public Education Employer Contribution Applies to ISDs, Charter Schools, and Education Service Centers. Purpose - to remit on a monthly basis 1.5% of the total amount of eligible salary paid to a member. For ISDs only: If the position is subject to the state minimum salary schedule, the Public Education Employer contribution is due only on the salary amount up to the adjusted state minimum. 40 Education/General-Local Purpose - to report on a monthly basis the amount of salary paid from educational and general-local funds by senior universities, junior and community colleges, medical schools, and dental schools. Funds such as net tuition, special course fees, lab fees,

student teaching fees, hospital and clinic fees, organized activity fees, proceeds from the sale of educational and 12 general equipment, and indirect cost recovery fees. 41 Non-Education General Purpose - to report on a monthly as is the amount of salary paid from non-educational and general funds by senior universities, medical schools, and dental schools. All funds except those funds used as a method of financing for an institutional appropriation in the General Appropriations Act or dedicated by the Constitution of the State of Texas. 42 RP Report Community/Junior College Junior colleges and junior college districts must

pay the state contribution on: 50% of creditable compensation for instructional or administrative employees 100% of the state contribution amount on all other TRS members employed by these entities. 43 RP Report Report Types Record Types Regular Payroll (Current Month) RP20 Current Month Record

RP Adjustment (Ad-hoc adjustments) RP25 Adjustment Record (add, edit or delete) 44 Reporting Requirements Report salary when it is paid to the employee Regardless of when it was earned Report time (days and hours) when worked Time reporting is not based on pay period 45 Hours worked vs. Hours Scheduled

For Active employees If an employee tracks their time (keeps timesheet or clocks in and out), you MUST report the actual hours worked in the calendar month If an employee does not track their time in any way, you will report the number of hours they are scheduled to work each week. 46 Part 2 - TRS Retired Employees Lesson 1 Retiree Rules & Laws View Employee Information Half-time Exception Independent Contractor Lesson 2 ER Report

Surcharges Common Errors 47 Who to Submit Employment After Retirement All TRS Retirees Regardless of Retirement Date or Position 48 View Employee Information---TRS Retiree

49 Three Categories Retired BEFORE September 1, 2005 Retired between September 1, 2005January 1, 2011 Retiree may work without Retiree may work without limit and receive annuity limit and receive annuity No surcharges due Surcharges due if retiree works more than amount allowed Retired AFTER January 1,

2011 Retiree limited to working one-half time or less or substitute UNLESS there has been a 12-consecutive month break in service Surcharges due if retiree works more than amount allowed Three Categories 50 One-Half Time One-half time for Employment After Retirement AND Surcharges is defined as: Working the equivalent of 4 clock hours for each workday in the calendar month under the one-half time exception. The total number of hours allowed for that month may be worked in any arrangement or schedule.

Workday is defined as Monday -Friday, regardless of whether reporting entity is open or closed** When a retiree combines substitute and one half time employment in the same calendar month, the retiree may work only one-half the number of workdays in that calendar month. **This is for Employment After Retirement and Surcharge purposes ONLY, not Active members 51 Employment After Retirement Limits Chart Total Number of Workdays in Calendar Month Number of Hours a Retiree Working OneHalf Time or Less May Work Without Triggering Surcharges Number of Workdays Retiree Combining Substitute and Other TRS-Covered Employment May Work Without Triggering Surcharges

September 2019 21 days 84 hours 10 days October 2019 23 days 92 hours 11 days November 2019

21 days 84 hours 10 days December 2019 22 days 88 hours 11 days January 2020 23 days 92 hours

11 days February 2020 20 days 80 hours 10 days March 2020 22 days 88 hours 11 days

April 2020 22 days 88 hours 11 days May 2020 21 days 84 hours 10 days June 2020 22 days

88 hours 11 days July 2020 23 days 92 hours 11 days August 2020 21 days 84 hours

10 days Month m a x E e l p 52 ER Report Other Considerations Retirees are considered employees during the first 12 consecutivecalendar-months following retirement if they are performing duties or providing services for an educational institution that an employee of

the institution would otherwise perform and working as an independent contractor, volunteer or waiving compensation. RULE 31.11 Sec. 824.601 53 ER Report Other Considerations Retirees substituting in a vacancy 20 days per vacancy Cannot be vacancy created by retirees retirement Cannot be hired to fill position as the employee 54 Time worked by Retirees For TRS retirees You MUST report the actual days and hours worked in the

calendar month. Only exception is adjuncts, for whom you can convert their class hours to clock hours based on the calculations discussed in later slides Reporting scheduled days and hours is not permitted 55 ER Report Surcharges Pension Surcharge based on the pay received in the month the retiree exceeded the half-time exception, regardless of when the money was earned. TRS-Care Surcharge due in the month the retiree exceeded the half-time exception, regardless if the retiree receives pay that month. September October

November Substitute Full-time Substitute 56 ER Report Report Types Record Types Employment After Retirement (Current Month)

ER20 Current Month Record ER Adjustment (Ad-hoc adjustments) ER25 Adjustment RecordAdd ER27-Adjustment RecordEdit or Delete 57 ER Report The purpose of the Employment after Retirement Report (ER Report) is to report, on a monthly basis, the TRS retirees returning to work. Retiree hours, days and salary must be reported on all retirees regardless of retirement date. Surcharges are strictly based on the actual number of hours or days the retiree has worked or was on paid leave during the calendar month.

58 ER Zero Signature Submitting and confirming a zero signature will complete the ER report for that month. If done in error, that months ER records mist be submitted on an ER Adjustment report as ER25s. 59 ER Report Overlapping Dates September Retiree began employment as a substitute

employee. In February, employee became a full-time employee. August Sep. 1st June 1st , Position Code 02 , Substitute Sep. 1st June 1st , Position Code 02 , Full-time September August Sep. 1st June 1st , Position Code 02 , Substitute Feb. 1st June 1st Position Code 02 Full-time

September Send ER27 on ER Adjustment Report to END first position Sep. 1st Jan. 31st Position Code 02 Substitute August Feb. 1st June 1st Position Code 02 Full-time Reporting Entity Contacts Required Contact Types:

Web Administrator Head of Institution Reporting Official Payroll Contact Web Administrator Update Reporting Entitys contacts Updated by TRS with TRS 597a form Role assigned by Head of Institution Reset passwords for internal users

Contacts on file for the Reporting Entity will receive valuable information from TRS 61 Online Training/Reporting Resourc Payroll Manual Defect and Issues list File Format Guides Error and Warning List User and Training Guides Training Videos Web Based Trainings RE Portal Messages www.trs.texas.gov -> Reporting Entities [email protected] 800-433-5734 requires four digit entity number 62

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