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

3. 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

4. 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.

5. 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
If the employee's position doesn't have a full-time equivalent, enter 00.
Based on the position, NOT the person.

6. 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.

7. 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

8. 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

9. 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.

10. 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.

11. 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))

12. 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

13. 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.

14. 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.

15. 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.

16. 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.

17. 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

18. 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

19. 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

20. 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

21. 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
-> Reporting Entities
– requires four digit entity number