As of Sept. 1, 2015, all TRS-covered employers are required to report compensation in the month it is paid rather than the month it is earned to comply with TRS Rule §25.28. This article illustrates how time worked and pay issued within each calendar month should be reported to TRS across various payroll cycles.
Example 1
| Month | Aug. RP20 | Sept. RP20 |
|---|---|---|
| Days | 21 | 20 |
| Hours | 168 | 160 |
| Compensation | $0 | $5000 |
Example 2
| Month | Aug. ER20 | Sept. ER20 | Oct. ER20 |
|---|---|---|---|
| Days | 21 | 20 | 0 |
| Hours | 168 | 160 | 0 |
| Compensation | $0 | $5000 | $5000 |
| Pension Surcharge | $0 | $825 | $0 |
| TRS-Care Surcharge | $535 | $535 | $0 |