The purpose of the RP25 records are to adjust a previous month’s compensation, time worked and/or contribution. An RP25 record is used to add, edit or delete previously reported data. RP25s can be added on a current month report or can be added on a separate RP-Adjustment file. Below are scenarios of when an RP25 adjustment may be needed:
Scenario 1 (Add): No data was reported in a previous report month for the employee’s position. An RE submitted the August RP report but did not include the time worked for an employee who started work on 8/16/2025, but did not get paid until September 2025. Once the RE receives the time worked for August, they would need to submit an RP25 for August 2025 to report the time worked.
Scenario 2 (Edit): Originally posted data needs to be revised. This is a ‘Net’ difference adjustment. An employee was originally reported as working 12 days in September but should have been reported as working 22 days. The RE would need to submit an RP25 with a positive 10 days to increase the net days worked to 22 days. If the employee was originally reported with 20 days and should have only been reported with 15 days, then a negative adjustment of -5 days will be needed so that the net total is equal to 15 days.
Scenario 3 (Delete): Original information should not have been reported or contract corrections are needed. An employee switches from an ineligible to an eligible position as of 7/1/2026. The RE reports compensation and time worked in July but no contract change is done, so this transaction is linked to the ineligible contract. The RE will need to submit an RP25 record to delete the July 2026 transaction so that the ineligible position can be ended and the new eligible contract can be added. Once the contracts have been corrected, then the RE will need to add an RP25.
If your RE is needing to submit an RP25 to report additional salary and contributions, whether it is on the current month’s report or on a separate RP-Adjustment file, please refer to the Penalty Interest page on the TRS website to review how penalty interest is applied for each report.