Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS
Chapter 25 - MEMBERSHIP CREDIT
Subchapter B - COMPENSATION
Section 25.35 - Employer Payments for New Members

Universal Citation: 34 TX Admin Code ยง 25.35

Current through Reg. 49, No. 38; September 20, 2024

(a) The employer of a new member as defined by § 825.4041, Government Code, shall pay the retirement system the required amount during the first 90 days of employment of the new member. When used in this section, "employer" has the meaning given it in § 821.001(7), Government Code.

(b) In determining the period of employment subject to employer payments, the following provisions apply:

(1) An employer shall count the date of employment of a new member as the first day of the 90-day payment period.

(2) An employer shall count calendar days of an employment period on or after September 1, 2005, towards the payment period, regardless of whether the days are in different school years.

(3) An employer shall count calendar days on or after September 1, 2005, during which an individual previously served as an employee with another TRS reporting entity towards the payment period.

(4) An employer shall not count any calendar days between periods of employment towards the payment period.

(5) Service provided by an employee on one calendar day to more than one employer that is a TRS reporting entity shall count as only one calendar day in the payment period. Each employer shall include such an employee's compensation in the aggregate compensation on which employer payment is required.

(6) A person who was hired before September 1, 2005, and who did not complete the 90-day waiting period before that date becomes eligible to participate in the retirement system starting September 1, 2005. The employer shall treat the member as a new member for the purpose of employer payments during the remainder of the 90-day period.

(c) For the purpose of administering this section, the date of employment means the date on which an employee begins to perform service for an employer that is a TRS reporting entity and the service is of a type that would otherwise qualify the employee for membership in the TRS pension plan, as provided under Subchapter A of this chapter (relating to Service Eligible for Membership). If the date of employment is a holiday or another type of day on which the employer does not normally require actual service to be performed by an employee, the employer may nevertheless count the day as the date of employment if the employer considers the individual to be an employee on that day.

(d) An employer shall submit employer payments and member and other required contributions to TRS on compensation paid to an employee for the entire pay period that contains the first date of the employee's eligibility for membership. An employer also shall submit such payments to TRS on compensation paid to an employee for the entire pay period that contains the 90th day of employment. For the purpose of this section, a pay period is the normal, established period of employment for which the employer regularly pays compensation to the employee, regardless of the date on which the employer actually pays the compensation. Effective September 1, 2015, an employer shall submit employer payments under this section beginning with the entire report month that contains the first date of the employee's eligibility for membership and continuing through the entire report month that contains the 90th day of employment.

(e) An employer required by law to pay the state contribution from certain funds for its employees who are TRS members is not required to make additional payment to TRS under this section during the first 90 days of employment of a new member.

(f) An employer shall submit reports in a form required by TRS. Upon request by TRS, an employer or an employee shall provide copies of, or otherwise make available, any records that TRS determines are necessary to administer this section.

(g) An employer shall notify TRS immediately if it has failed to report an employee who was eligible for TRS membership and shall begin to report the employee as a member no later than the month immediately following the month in which the employer discovered the error. The employer shall correct any previous reports filed with TRS and make payments as required by this title.

(h) An election to participate in ORP must be made before the deadlines provided by § 830.102, Government Code, but may not be made before the date on which an employee is eligible for TRS membership.

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