UPD TE
TEACHER RETIREMENT SYSTEM of TEXAS
Legend
Articles are marked by topic!
Find icons as they relate to:
Reporting and Training for REs
Coming Soon! New TRS Headquarters
It’s almost ready – the TRS Member Center! Later this May, we expect to welcome the first visitors for counseling appointments at your TRS Member Center at the new TRS headquarters in Austin’s Mueller Community. The new campus will further enhance customer service for members and the efficiency of pension fund operations. The Member Center is optimized for efficiency, accessibility and comfort as members receive the same important services we provide today.
We look forward to sharing this journey with members and we’re excited to welcome you! Until the move is complete, in-person counseling services will continue at the current headquarters located at 1000 Red River St.
The Member Center at the new headquarters is set to begin serving TRS members and retirees as of Tuesday, May 20, 2025.
Learn more about the new headquarters, including the mailing and physical address, by visiting the TRS website today!
Reporting Summer School Work At ISDs And Charter Schools With
In May 2019, TRS created Position Code 09 to help calculate and report salaries that are not subject to the state minimum salary during the summer months. Position Code 09 should only be used to report ISD and charter school employees whose regular school year job is subject to the state minimum salary, but who are working summer school outside of their regular contract as a separate job (e.g., teachers, nurses, counselors, librarians, etc.).
• When submitting ED40s, employment contract dates can only be from May through August.
• ED40s must be submitted in the month the employee begins their summer school contract/work agreement.
• RP20s with Position Code 09 will only be accepted for May through October report periods.
• If pay for summer work is issued more than two months after the end of the 09 contract, that pay will need to be added to the RP20 for the employee’s current fiscal year contract. The record will result in validation errors; which will require an email to the coach with a breakdown of how much salary and contribution is for summer work and how much is for the regular school year. This will be reviewed for a possible override.
• The Public Education Employer Contribution will be due on 100% of the TRS-eligible salary reported for summer work.
• The State Minimum Compensation field should be blank on RP20s using Position Code 09. Statutory Minimum Contributions are not due on salary earned and reported for summer work.
• Summer employees whose position is not subject to the state minimum salary (e.g., food service workers, support staff, etc.).
• Accrued pay earned during the regular school year and paid out over the summer months. This pay should be reported as a separate RP20 using the same position code used during the school year. Employers will continue to report and pay Statutory Minimum Contributions on salary above the State Minimum that was earned during the employee’s regular contract for the school year.
• Any employees who are ineligible for TRS membership and do not contribute to TRS.
• Higher education employees.
• Employees of verified school districts that are not subject to the state minimum salary contributions.
Any employees that work in the summer, but do not fall under the Position Code 09 requirements should be reported with a separate summer contract in the position code associated with the work that they performed.
Resolving RE Ledger Shortages
Has this happened to you? All of the Regular Payroll (RP) or Employment After Retirement (ER) record errors have cleared, but an error message remains for an outstanding balance.
Below are some recommendations for Reporting Employers (REs) to avoid or resolve the situation. Resolving outstanding balances as soon as possible helps minimize interest and avoid an override.
Submit the Report for Validation
If you see the message above, Submit All Records within the report so the file can validate again. It may be as simple as the report validation happened before the TEXNET Deposit posted. The report must go through validation once balances due have been paid to clear the error message.
Accurate TEXNET Deposits
The Texas Comptroller of Public Accounts operates the TEXNET payment system. Reporting Employers (REs) use this system to remit payments to TRS. Review the TEXNET deposit prompts carefully to ensure the payment applies to the correct contribution account. Some of the TEXNET prompts differ slightly from the TRS RE Ledger. Refer to the TRS TEXNET Training for the order of the TEXNET prompts and the corresponding RE Ledger account description for accurate deposits.
Review the TEXNET deposit receipt for typos or transposed numbers, or to locate a deposit made to the wrong account. An additional TEXNET deposit may be the best way to resolve account shortages if a TEXNET deposit error occurs.
Check the RE Ledger Early
If an RE receives an error due to outstanding balances from their prior report month, an override request may be submitted with a TEXNET receipt showing all balances paid but payment yet to post. Some overrides for errors are inevitable, but errors for payments due can usually be avoided if the RE Ledger is reviewed early.
If still working on an RP or ER report three to five days before the grace period ends, take time to check the RE Ledger for outstanding balances. This should allow time to address any shortages, reducing the need for override on balances due.
Monthly Reconciliation
An important step of TRS Reporting is reconciling the RE ledger each month with your RE’s internal payroll data. If the compensation and/or contribution calculated by the internal payroll system does not match the reported totals within the RE Portal when in Completed status, be sure to research and identify the root of the imbalance. If corrections are identified, complete them in a timely manner.
Resolving RE Ledger Shortages
Record Monthly Report Completion
REs may find it helpful to create a record of the RE Ledger during the reconciliation process by saving a PDF of the report Totals screen. You can find the Totals for your RP, ER or Adjustment reports by navigating to the Totals hyperlink on the Report Summary Screen.
Note the RE Ledger Balance column on the Totals screen is a dynamic field. If additional reports complete and/or deposits received, the RE Ledger Balance is affected, and the amounts go up or down accordingly.
To capture the “snapshot” when the report settles, save the Totals summary in a PDF before any other reports, deposits or transfers are made.
End of Month Email of RE Ledger Balances
At the end of each month, TRS sends an email to REs with RE Ledger balances, overages or shortages. This is another “snapshot” of the RE Ledger accounts on the last day of the calendar month. If your monthly report has reached a Completed status but the corresponding deposit has not posted, your email may show the RE Ledger balances as negative amounts because the receivables were created but the payment has not been received. You can check if your TEXNET deposit will cover the report totals due by comparing the amounts on the email to the TEXNET receipt. If you see a payment was short, make another TEXNET deposit before the due date to minimize interest. REs no longer receive the email if all account balances are zero.
Resolving RE Ledger Shortages
Review the RE Ledger for Outstanding Balances
You can navigate to the RE Ledger and search “All” contribution types for a summary view of the account balances. If any of the accounts reflect an unexpected balance, including overages or shortages, research to determine what action is needed.
Negative Balances
A negative balance for a contribution account may happen for a few reasons. Review the TEXNET receipt to verify all payments were entered on the correct account line. For example, if you intended to pay $1,000 for RE Penalty Fee due, but accidently entered $1,000 for Penalty Interest, your accounts will be out of balance.
Positive Balances
While “positive” balances may sound good – it may be an indicator of unreported information.
Here are a few common examples:
• Contributions paid for employees who were missing from the RP report.
• Surcharges paid for retirees missing from the ER report.
• Compensation funded through Federal Funds, or Education General Local Funds but the RP report did not indicate the funding source. If the funding source was not accurate, corresponding contribution will also be incorrect.
• Incorrect or missing State Minimum salary could result in out of balances for Statutory Minimum and Public Education Employer Contributions.
RE Ledger Training
For additional information, check out the TRS Training Modules on May 15 – RE Ledger, and May 20 – Reconciling RE Ledger, Penalty Interest and Fees.
If you have any questions on the RE Ledger or the email, you can reach out to your RE Coach for review.
QR Code Scams: Stay Safe From “Quishing” Attacks
QR phishing, or "quishing," is a cyberattack method where hackers use malicious QR codes to trick users into revealing sensitive information. These codes, typically scanned with a smartphone, can be manipulated to direct victims to fraudulent websites designed to mimic legitimate platforms. Once on these fake sites, unsuspecting users are deceived into entering personal details such as login credentials, credit card information or passwords.
Cybercriminals often distribute these malicious QR codes in a high-traffic area like public bulletin boards or within restaurant menus or emails posing as trusted sources. Since QR codes don’t display their destination upfront, they effectively disguise harmful links.
How to Protect Yourself from QR Phishing:
• Verify the source before scanning any QR code. If a code appears in an unexpected email or location, be cautious.
• Check for security indicators on websites after scanning, such as HTTPS encryption and a valid domain name.
• Use a trusted QR scanner app that allows you to preview links before opening them.
Stay vigilant and always double-check before scanning!
RE Training:
View RE Reports
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 Video Library to understand TRS processes and reports for reporting employers.
Follow TRS on Social Media
Navigating
Life Events With Ease
Career changes often necessitate updates to your account information and other essential actions. That’s why the TRS Life and Job Changes is so important – it’s a comprehensive guide to help guide members during life and career transitions.
TRS members will find the “Nearing Retirement” section of our Career Events Resource Toolkit holds valuable answers to common questions like:
• How do I determine what retirement benefits I’m eligible for?
• How can I be better prepared for retirement?
• Am I eligible for a TRS-Care health plan? How do I enroll?
• I’m thinking about retiring, what should I do first?
Explore the TRS Life and Job Changes 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.
