REs are expected to report TRS membership-eligible employees with eligible compensation and contributions each month. The RP report has one warning to help REs ensure that individuals with a TRS-eligible contract are also being reported with TRS-eligible compensation and contributions.
Working this warning will help ensure that all your employees are being correctly reported and in compliance with the TRS Laws and Rules. It can reduce the number of corrections needed through early detection of incorrect reporting and ensure an accurate annual statement for the member. It’s recommended to work your warnings for the current report month as soon as the RP report has cleared. Investigation into these warnings will need both the View Employment Information screen and your employer system. The Active Employee View Employee Information Screen document provides a full walkthrough of the View Employee Information screen.
The warning that focuses on missing compensation in the current month is as follows:
This warning indicates an employee is being reported in a TRS-eligible position, in the current report month, but does not have any TRS-eligible compensation reported on the RP20 (employee contribution and compensation record). This can happen if someone switches from an ineligible position to an eligible position but can also be a leading indicator of a potential report error for the following months.
Nonterminated Employee
To work the warning you will need both the View Employee Information screen and your system to compare what was reported to TRS to your system, which is the system of record. First, use the View Employee Information screen to view the position code and compare it to your employer system. If the position code does not match, please contact your RE Coach.
Next, review the View RP Transaction list, noting any months where there is no TRS-eligible compensation, and compare it to your payroll system to determine if the compensation paid in the report month is considered TRS-eligible compensation. If the employee received TRS-eligible compensation in the report month, review if contributions were taken from the employee’s paycheck.
If contributions are taken, review your system to verify if an RP25 will be submitted on next month’s RP report. If the RP25 will not automatically be created by your software system, create an RP 25 on an RP Adjustment report to add the unreported TRS-eligible compensation and contributions.
If contributions were not taken from the employee’s paycheck, then the contributions must be collected. Once the contributions are collected then an RP25 should be submitted.
Reporting Collected Contributions
Contributions should not be reported until the funds have been collected from the employee. If an error is identified, and contributions must be collected, any corrections to the current year are not optional. If no funds were considered eligible compensation and the employee remains in a TRS-eligible position, please reach out to your coach for verification on how to proceed.
Stipends and Extra Duty Payments
Remember, under normal circumstances, all of an employee’s compensation must be reported under their primary job code, unless the employee has a wholly separate position. Stipends, some extra duty, and performance pay would likely need to be included under the employee’s primary job code. Only payments for wholly separate positions should be reported under a separate position code. Generally, any TRS-eligible employee would be expected to earn and receive payment for TRS-eligible compensation each month. If there are months without eligible compensation, review your employer system to determine why the compensation that the employee received was not eligible. You can view the criteria for TRS Creditable Compensation on our website.
