For Texas classroom teachers, full-time librarians, counselors, and school nurses, whose contracts are less than 187 days, the state minimum salary cannot be reduced lower than the TEA salary schedule. TEA requires employers to pay the established state minimum salary, which is based on 187 days, even if the full year contract is fewer than 187 days.
If you have employees that are subject to the statutory minimum contribution and their contract is less than 187 days, for TRS reporting purposes, the state minimum salary must be calculated using the 187 days. This also applies to schools moving to a four-day work week. If the contract days are less than 187, the 187-day salary schedule must still be used.