School District and Educational Service District Pay Adjustments
Employer Responsibilities
As the employer, you have responsibilities for accurately reporting retirement data. While regular school district contracts must be created and reported as earned, special reporting is allowed for pay adjustments. When using the special pay adjustments in this chapter, you need to know the following:
Pay adjustments can't result in a negative impact to a member's service credit.
You must determine if the employee is part-time or full-time. You have less flexibility when reporting part-time employees because additional hours may increase service credit.
Pay adjustments are allowed only within one school year.
You are responsible for documenting the earning periods associated with the payments and hours should DRS need the information.
If the employee terminates prior to the end of the school year, you must adjust the reporting if service credit is impacted.
Keep in mind that the fiscal year ends June 30th for TRS Plan 1, and adjust special reporting for this.
Time sheets aren't required for supplemental contracts for DRS purposes. The district assigned hours used to determine pay will meet DRS requirements. Districts, however, may need to use time sheets to determine if the employee worked overtime.
Refer to the Summary for an overview of the reporting options and the types of payments that qualify.
