Reporting Employers
UPD TE
TEACHER RETIREMENT SYSTEM of TEXAS
Topic Legend
Reporting and Training for REs
General Communications
IRS Salary Cap Provision For The 2025-26 School Year
Some highly paid members may have their annual creditable compensation limited in accordance with Section 401(a)(17) of the Internal Revenue Code (IRC). These limits affect individuals who joined TRS for the first time on or after Sept. 1, 1996. The annual limit is subject to change each plan year. Pay excluded from creditable compensation under this law is not subject to member contributions and will not be used in calculating benefits.
For the 2025-26 school year, the Section 401(a)(17) annual creditable compensation limit (for a person who first becomes a member of TRS after Aug. 31, 1996) is $350,000. The cap is based on the TRS plan year of Sept. 1 through Aug. 31 and not the member’s contract/work agreement year. Once the member’s reported TRS-eligible salary, beginning with the September posting, reaches the salary cap for that year, no further TRS-eligible salary is to be reported for the remainder of the plan year. TRS-eligible salary may not be reported again until the following September, which is the beginning of the next plan year. However, Reporting Employers must continue to report Total Gross Compensation and days and hours worked each report month after they have reached the salary cap.
To determine if an employee is subject to the Salary Cap provision, REs should use the View Employee Information screen in the RE Portal. Additionally, the View 401(a)(17) screen in the RE Portal allows REs to see employees who are subject to the Salary Cap provision and have reached or exceeded 85% of the limit for the TRS plan year.
New State Minimum Salary Schedule
The Texas Education Agency (TEA) released a new state minimum salary schedule in early June for the 2025-26 fiscal year. Per TEA, the new salary schedule goes into effect Sept. 1 or when the employee begins their contract for the new school year, whichever the employer chooses. This new salary schedule will affect the Statutory Minimum calculations for those reporting employers who are subject to submitting the Statutory Minimum contribution.
Please see the TRS website for the updated tables.
FY2026 Contribution Rates
Contribution rates for fiscal year 2026 will remain the same and should be used for pay received starting 9/1/2025. These contribution rates are now published on the TRS website
RATE
TRS Pension
CONTRIBUTION
8.25% of payroll Member Contribution
8.25% of payroll State Contribution
2% of payroll Reporting Employer Contribution
TRS-Care
0.65% of payroll Member Contribution
1.25% of payroll State Contribution
0.75% of payroll Reporting Employer Contribution
TRS-ActiveCare
$75 per member per month State Contribution
$150 per member per month minimum Reporting Employer Contribution
Surcharges
16.5% of payroll (8.25% + 8.25%) Pension Surcharge (comprised of member and state retirement contribution)
$535 per member per month TRS-Care Surcharge (if retiree is a TRS-Care participant)
825.4092 Repeal
HB 2 repeals Subsection 825.4092(f) of the Government Code, which prohibits employers from passing the cost of TRS surcharges to employed retirees. After this repeal, employers and retirees may arrange to pass surcharge costs onto the retiree just as they did before Subsection 825.4092(f) became law in 2021. TRS will not provide guidance on these arrangements, however, employers remain responsible for remitting surcharges owed in months when retirees exceed post-retirement employment limits.
Creditable CompensationAllotments
HB2 introduced two new allotments to provide pay increases to classroom teachers and other support staff: the Teacher Retention Allotment (TRA) and the Support Staff Retention Allotment (SSRA). Similarly to the Teacher Incentive Allotment (TIA), any compensation paid with funds from one of these allotment types is considered creditable compensation for TRS purposes.
Tips For Year-End Processing And Maintaining Contacts
As reporting employers (REs) begin the new school year, the TRS fiscal year is ending. Here are some important dates and information to help you plan for this hectic time of year.
Friday, Sept. 5, 2025
Due Date for August 2025 RP and ER Reports
TRS reports for August 2025 and associated TEXNET deposits are due on Sept. 5, 2025. Deposits must be paid by 8 p.m. CT on Sept. 5, 2025.
Friday, Sept. 12, 2025
Year-End Deadline for Annual Statements
All RP Reports for the 2024-2025 fiscal year must be in Completed status by 5 p.m. CT on Sept. 19, 2025.
All RP reports and adjustment reports for the TRS Fiscal Year 2025 (September 2024 – August 2025) must be in Completed status by 5 p.m. CT on Friday, Sept. 19, 2025. Failing to meet this deadline may result in incorrect annual statements sent to your employees.
TRS Business Hours
8 a.m.
–5 p.m., Monday–Friday Central Time
Any requests for assistance (questions, overrides, etc.) received after 4 p.m. may be considered ‘received’ the next business day.
RE Portal Validation Schedule
• RE Portal validations are scheduled to run every hour and half-hour from 6 a.m. to 6 p.m. Example: 6 a.m., 6:30 a.m., 7 a.m.
• Any information entered after 6 p.m. will not validate until the following morning.
• Validation run processing times may take longer the week of report due dates.
• The portal is unavailable each day from approximately 7 p.m. until 10 p.m.
• This schedule applies to business days, holidays, and weekends.
Planning for Success!
The first two weeks of September will be especially busy. Your coach may not be able to respond to you immediately due to the volume of requests. To streamline communication, please consolidate questions into a single email to your coach. If you do not receive a response within one business day, or you are unsure of who your coach is, email reporting@trs.texas.gov. Please remember to include your four-digit RE number in the subject line of every email and voice message.
Calling All Web Administrators
Please review the RE Contacts in your RE Portal and make any necessary changes.
• Report the End Date for any contacts no longer serving in their roles.
• Use Add Contact to report new changes in RE Contacts, including the Head of Institution.
• Full instructions can be found in the Instructions for Web Administrators guide on the TRS website.
• A change in Web Administrator requires a new TRS 597a form.
• If you have any questions related to RE Contact or access, please email reporting@trs.texas.gov and the first available coach will assist you.
Tips For Year-End Processing And Maintaining Contacts,
Additional Reporting Tips
• Each report month must include time worked (hours and days worked) during the report month, regardless of pay periods. Even if the employee isn’t paid in their first month of work, report the time worked on the RP20 record.
• For all terminated employees, whether due to termination, resignation, retirement or death, it’s essential to submit ED90 records. This includes employees who are retiring but did not work in an eligible position during their last year of employment.
• Review and certify any certifications in your My Worklist. See the revised RE Portal Certification Guide for additional information.
• Higher Education REs are not required to report Student Employment on the ED or RP reports if the individual meets the criteria of Student Employment as stated in the Payroll Manual for Higher Education Employers.
Reporting Tips for Employment After Retirement
• Reporting Employment After Retirement (EAR) – EAR employment dates are based on the retiree’s expected work during the fiscal year, not their contract. REs may report the employment dates on a month-to-month basis within the range of Sept. 1 -Aug. 31. For example, if the retiree’s work concludes at the end of the Spring semester, and the employment type will remain the same through the year, the RE may report dates as September 1 through May 31.
• The Employment Type Code must reflect the retiree’s actual work in each specific report month. Retirees working varied hours throughout the fiscal year should not be reported as full-time consistently.
• For retirees working as substitutes in multiple position codes, combine all substitute work under the primary position code on the ER20 (retiree employment information, compensation and surcharges).
Navigating Life Events With Ease
We all experience life and job changes that can be both exciting and challenging. These events often require updates to your account information and other essential actions. Keeping your information current ensures you receive timely support and services tailored to your needs. Visit our dedicated webpage for “Life and Job Changes” - it’s a comprehensive guide to assist in navigating these events.
TRS members will find “Employment After Retirement” section of our Life and Job Changes webpage holds valuable answers to common questions like:
• When can I return to work after Service/Disability Retirement?
• How much can I work as a Service/Disability Retiree (one-half time or less, full time, etc.)?
• What are the EAR exceptions and who do they apply to?
• Who must observe a one-month break in service or a 12-full, consecutivecalendar-month break in service before returning to work?
Explore the Life and Job Changes webpage today! Whether starting a new job, transitioning or planning for retirement, these events have a significant impact. We’re here to help you make the most of your benefits – in all ways possible – with each step forward.
Report Period Deadline For FY 2026
Below are the TEXNET and report due dates and penalty fee deadlines for each month in the upcoming fiscal year. Beginning with the September 2025 report period, monthly RP and ER reports will fall under a reduced Penalty Fee Grace Period for report completion. The Penalty Fee Grace Period for the completion of the September 2025 payroll reports will be reduced from one calendar month to 21 days. All subsequent report months, October 2025-August 2026, will fall under a 14-calendar day grace period for report completion.
Report
August 2025
September 2025
October 2025
November 2025
December 2025
January 2026
February 2026
March 2026
April 2026
May 2026
June 2026
July 2026
August 2026
Sept. 5, 2025
Oct. 6, 2025
Nov. 6, 2025
Dec. 5, 2025
Jan. 6, 2026
Feb. 6, 2026
March 6, 2026
Apr. 6, 2026
May 6, 2026
June 5, 2026
July 6, 2026
Aug. 6, 2026
Sept. 4, 2026
Sept. 19, 2025
Oct. 27, 2025
Nov. 20, 2025
Dec. 19, 2025
Jan. 20, 2026
Feb. 20, 2026
March 20, 2026
Apr. 20, 2026
May 20, 2026
June 19, 2026
July 20, 2026
Aug. 20, 2026
Sept. 18, 2026
Sept. 5, 2025
Oct. 10, 2025
Nov. 10, 2025
Dec. 10, 2025
Jan. 9, 2026
Feb. 10, 2026
March 10, 2026
Apr. 10, 2026
May 8, 2026
June 10, 2026
July 10, 2026
Aug. 10, 2026
Sept. 4, 2026
Passwords vs. Passkeys: What You Need To Know
Are Passwords Going Away?
Sept. 19, 2025
Oct. 31, 2025
Nov. 24, 2025
Dec. 24, 2025
Jan. 23, 2026
Feb. 24, 2026
March 24, 2026
Apr. 24, 2026
May 22, 2026
June 24, 2026
July 24, 2026
Aug. 24, 2026
Sept. 18, 2026
Let’s admit it, passwords can be a pain. They’re tough to remember, frustrating to reset, and when we reuse them, they make it easier for hackers to access our accounts. Even experts sometimes struggle with managing countless passwords across different devices.
But there’s good news! A new technology called passkeys is here to improve the way we log in.
What is a Passkey?
A passkey is a secure method to access your online accounts that doesn’t require you to type in a password. Instead of relying on something you know (like a password), passkeys use:
Something you have: like your phone or computer
Something you are: like your fingerprint or face
Here’s how it works: passkeys use a pair of cryptographic keys. There’s a public key kept by the service (like Google or Microsoft) and a private key that stays safely on your device.
It may sound complicated, but using passkeys is simpler than dealing with traditional passwords, and they’re way more secure! When you log in using a passkey, your device unlocks your private key using biometrics (like your fingerprint) or a PIN. If everything matches up, you’re in—no password needed!
Passwords vs. Passkeys: What You Need To Know, continued...
Are Passkeys Safer Than Passwords?
Yes! Passkeys are much harder to hack for several reasons:
• No password to steal: Since you don’t type or send a password, hackers can’t snatch it through phishing emails or fake login pages.
• Biometrics or PIN needed: Even if someone steals your phone, they would still need your fingerprint, face, or device PIN to use your passkey.
• Private keys stay on your device: Your secret key never leaves your device, so it isn’t floating around on the internet or stored on a vulnerable server.
• No more weak or reused passwords: Passkeys help eliminate bad habits, like reusing passwords, which can leave you exposed.
Who’s Already Using Passkeys?
Big tech companies are starting to roll out passkeys: Google: You can use passkeys to sign in to Gmail, YouTube and more. Apple: Passkeys are supported on iOS, macOS, and Safari. Microsoft: They’re available for Xbox, Microsoft 365, and other services.
Other websites: Platforms like Amazon, Facebook and eBay are also adopting passkeys. If you have a newer iPhone, Android phone, Mac, or Windows PC, you might already be set up to start using passkeys!
How to Use a Passkey
Setting up a passkey is usually straightforward:
1. Log into a service that supports passkeys.
2. Choose to create or save a passkey when prompted.
3. If you don’t see the option, check your Account Settings or reach out to support.
4. Verify your identity with a fingerprint, face scan or device PIN.
5. Your passkey will be stored on your device and can sync with others running the same system (like between your iPhone and iPad).
If you want to use a passkey on a different device (like logging into Google on a Windows PC using a passkey stored on your iPhone), you’ll typically scan a QR code or approve the login from your device.
How Are Passkeys Different from MFA?
Multifactor authentication (MFA) adds another layer of security, usually requiring a password and a temporary code or biometric scan. Passkeys go a step further by completely replacing passwords. They still use two types of security: Possession: You have your device.
Biometrics: You use your fingerprint, face or a PIN. So, passkeys offer MFA-level security with fewer steps and a smoother user experience.
Will Passwords Go Away?
Not anytime soon, and maybe not ever. Many websites still rely on traditional logins, and people aren’t quite ready to ditch their passwords. When creating passwords, continue using these best practices:
• Use long, complex and unique passwords for each account.
• Turn on MFA wherever possible.
• Use a password manager to keep everything safe and organized.
However, passkeys are the future of logging in and now is a great time to give them a try. They provide a better option with easier logins, stronger protection and reduced phishing threats.
Videos: Viewing Errors
Many people find that a video explanation is the best way to learn! Take advantage of more than a dozen informative videos in the TRS Employers Video Library to understand TRS processes and reports for reporting employers.
