Q1. A TRS Plan 2 or Plan 3 employee is normally contracted to work three hours each day as a kindergarten teacher and three hours each day, for the same employer, as a basic skills instructor. Is the individual eligible for membership?
A1. Yes. The individual is considered to be employed in a single eligible position and is required to be a member of TRS.
Q2. A TRS Plan 2 or Plan 3 employee is normally contracted to work three hours each day as a teacher and three hours each day, for the same employer, in a non-teaching capacity (for example, a coach, bus driver, or secretary). Since not all the employee's hours are in a teaching capacity, is the employee eligible for membership?
A2. Yes. Each of the positions is ineligible but because a portion of the employee's work is as a contracted teacher, the employee is eligible for TRS membership. The employee should be reported on the TRS transmittal report.
Q3. A TRS Plan 2 or Plan 3 employee is contracted to work three hours each day as an English teacher and is hired at times, by the same employer, to work as a substitute. Is the individual eligible for membership?
A3. No. Hours of employment as a substitute teacher are not considered when determining membership eligibility. However, hours worked as a substitute and as a part time contracted teacher should be reported on the transmittal using the substitute type codes. (See the New Hire Pyramid section Substitutes and Chapter 5 of the Handbook for details.)
Q4. A TRS Plan 2 or Plan 3 teacher works in an eligible position from September until March, then quits working for you. You hire another TRS Plan 2 or Plan 3 teacher into the same position for the remaining three months of the school year. Is this second teacher eligible for membership and reported on the transmittal?
A4. Yes. For TRS Plan 2 and Plan 3, the position determines the eligibility for membership. The second teacher has been hired into an eligible position so he or she is required to be a member and must be reported on the transmittal.
Q5. Two TRS Plan 2 or Plan 3 teachers are contracted to work in the same position as kindergarten teachers. One teacher works three hours in the morning and the other teacher works three hours in the afternoon. Is each of these teachers eligible for retirement system membership?
A5. Yes. Because it is one position being filled with two teachers. Each teacher is eligible and must be reported on the transmittal.
Q6.You hire a new employee on or after July 1, 2007. Does the member have a plan choice?
A6. A TRS Plan 1 member doesn't have a plan choice. However, new and potential TRS members with no prior TRS membership history have the option to choose Plan 2 or Plan 3 if hired into an eligible position.
Use Member Reporting Verification (MRV) to view the past membership history and to determine if they are eligible to make a plan choice. Then use Reporting an Employee to determine the correct reporting options.
Q7. A TRS member is hired by a community college to substitute in the classroom. Should the employee be reported on the transmittal?
A7. No. Substitute teachers working in Higher Education are not reported on the transmittal. The employer should provide the substitute with a quarterly report. (See The Quarterly Report in Chapter 5 of the Handbook for details.)
Q8. A TRS member is contracted to work for a community college. Should the employee be reported on the monthly transmittal?
A8. Different rules apply to Plan 1, Plan 2 and Plan 3 members: