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 2018-2019 fiscal year Please see the various RE Portal training and resources available on the TRS website for more complete information.

Reporting Requirements These requirements apply to both active employees and TRS retirees: 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

Hours Worked vs. Hours Scheduled 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 For Active employees ONLY.

TRS Definition of Full Time Equivalent Full Time Equivalent: The number of hours per week that an employee must work to be considered full-time in their primary position, entered as any number from 30-40. If the employee's position doesn't have a full-time equivalent, enter 00. Based on the position, NOT the person.

Hours are Used to Verify Eligibility TRS uses the information reported each month on the RP20 record under hours worked or hours scheduled to verify if the employee’s eligibility is being reported correctly. Examples: ED40 lists Full Time Equivalent as 40 (hours per week) RP20 says this person is scheduled to work 18 hours a week. IF ED40 indicates this person is TRS Membership Eligible, an error will kick on RP because a person scheduled to work 18 hours a week is not working at least half of the weekly FTE. RP20 says hours scheduled is 35. If ED40 indicates this person is not TRS Membership Eligible, an error will kick on RP because a person scheduled to work 35 hours a week is working at least half of the weekly FTE.

Days are Used to Determine Service Credit 90 days of work or paid leave beginning 9/1 of every year Completion of Full Fall Semester (work or paid leave) plus it is the last semester prior to retirement

Higher Education- Hour Conversion On-line classes Classes for Continuing Education All Other Instructors Minimum of 2 clock hours for every hour spent in the classroom or lab If employer has established a higher ratio, e.g., 2.25 clock hours for every hour in the classroom or lab, OK to use Use hours of instruction in the classroom or lab, not semester/credit/course hour Different standard used Must be offered for college credit Minimum of 2 clock hours for each semester/credit/ course hour Includes adult education and employee training Not offered for college credit Count actual number of hours worked

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. TRS Definition of Adjunct An instructor position with an institution of higher education that is filled on a semester-by-semester basis, compensated on a per class basis, and the duties include only those directly related to instruction of students in a class taken by students for college credit. Employees who are hired to work independent studies should be considered as adjunct instructors and the hours conversion needs to be applied.

Adjunct Hour Conversion Examples Adjunct Faculty Online: 3 credit hours x 2 = 6 clock hours x 3 courses = 18 clock hours per week. Not eligible for TRS. 3 credit hours x 2 = 6 clock hours x 4 courses = 24 clock hours per week. Eligible for TRS Adjunct Faculty In Person: Teaching 3 courses. Each course meets 1 hour per day, 3 times a week. 3 x 2 = 6 clock hours x 3 courses = 18 clock hours per week. Not eligible for TRS. Teaching 4 courses. Each course meets 1 hour per day, 3 times a week. 3 x 2 = 6 clock hours x 4 courses = 24 clock hours per week. Eligible for TRS.

Adjunct Eligibility Examples Less than half time in fall; half time or more in spring Becomes TRS eligible in the spring semester since total employment is more than 4 ½ months (Rule 25.1 (g)) Hired to work 20 hours or more only in the Fall semester Not TRS eligible and considered Temporary Employment Hired to work 20 hours or more in the Fall semester with the understanding they may work in the Spring semester TRS eligible beginning in the Fall semester since total employment is expected to be more than 4 ½ months (Rule 25.1 (g))

Adjunct Eligibility Examples Continued Hired to work 20 hours or more in any semester, then classes don’t make If classes dropped changes TRS eligibility, then the change is retroactive Hired to work 20 hours or more in the Fall semester. Continues working in the Spring semester but less than 20 hours. Returns to working 20 hours or more in the Summer semester TRS eligible in the Fall semester, NOT TRS eligible in the Spring semester and back to TRS eligible in the Summer semester

Reporting ED 40s for ORP Participants SCENARIO 1 The employee is already enrolled and participating in ORP prior to the beginning of the fiscal year. Action Submit the ED40 record with “TRS Membership Eligibility” flag of No and an “ORP Eligible Position” flag of Yes. The “Beginning Date of Contract/Work Agreement” and “Ending Date of Contract/Work Agreement” fields should reflect the dates the employee was hired to work in that fiscal year.

Reporting ED 40s for ORP Participants Scenario 2 The employee is hired into a TRS-eligible position during the fiscal year that is also an ORP-eligible position. Action 1 Submit the initial ED40 record with “TRS Membership Eligibility” flag of Yes and “ORP Eligible Position” flag of Yes. The “Beginning Date of Contract/Work Agreement” and “Ending Date of Contract/Work Agreement” fields should reflect the dates the employee was hired to work in that fiscal year. Please note: If the member later decides to elect ORP during the initial election period, but has contributed to TRS for the months prior to the ORP election, then an additional action will need to be completed.

Reporting ED 40s for ORP Participants Scenario 2 Continued Action 2 Submit an ED45 adjustment record to both end the TRS-eligible positon and to add the ineligible position using an “Adjustment Reason Code” of End/Add. Ensure all of the original fields match the information that was submitted on the initial ED40 record. Then, complete all of the new fields with the ORP contract information. Be sure to indicate the “New TRS Membership Eligibility” flag as No and the “New ORP Eligible Position” flag as Yes. The “New Beginning Date of Contract/Work Agreement” field is the date the employee’s ORP participation began (the effective date of the ORP election). Must submit a completed TRS 28 election form to TRS by the end of the ORP election period.

Reporting ED 40s for ORP Participants Scenario 3 The employee is hired into a TRS-eligible position during the fiscal year that is also an ORP-eligible position; however, the employee decides to remain in TRS and does not elect ORP. Action Submit the initial ED40 record with “TRS Membership Eligibility” flag of Yes and an “ORP Eligible Position” flag of Yes. The “Beginning Date of Contract/Work Agreement” and “Ending Date of Contract/Work Agreement” fields should reflect the dates the employee was hired to work in that fiscal year. No ED45 adjustment record is needed since the employee did not elect to participate in ORP.

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 Part-time Position Full-time Position RP record

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 Jan. 2019 18 d / 144 h $800 Feb. 2019 19 d / 152 h $2,400 March 2019 15 d / 120 h $2,400 Send ED45 to End PT & Add FT Position 96 days Full-time Position In the following example an employee started employment with their entity in a Part-time (non-eligible) position and was expected to work from 09/01/18 – 05/31/19 This employee then accepted a Full-time (TRS eligible) position as of 01/01/2019 Let’s look at the RP postings and the importance of sending the ED45 at the correct time April 2019 22 d / 176 h $2,400 May 2019 22 d / 176 h $2,400

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 Feb. 2019 19 d / 152 h $2,400 March 2019 15 d / 120 h $2,400 Jan. 2019 18 d / 144 h $800 Send ED45 to End PT & Add FT Position 78 days Full-time Position If the correct steps are not taken, RP records will have to be reversed and then added back to the account correctly. April 2019 22 d / 176 h $2,400 May 2019 22 d / 176 h $2,400

Coordinating RE Portal Info with Your System Special request from software providers regarding the relationship between the RE Portal and your system/database: The two systems do not interface Edits/changes made in the RE Portal do not automatically update in your system You must go back in your system and also update the changes there

Online Training/Reporting Resources 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 Reporting@trs.texas.gov 800-433-5734 – requires four digit entity number