Substitute teachers working in Higher Education, the School for the Deaf, or the School for the Blind are not reported on the transmittal. The employer should provide the substitute with a quarterly report. See also Questions Relating to TRS Members in Higher Education questions 6 & 7.
Reporting Considerations for Substitutes
Begin and End Dates. Report the first day that the substitute actually works as their begin date. Do not report the first day of the month or the start of the school year unless that is the first day they actually work for you as a substitute. Report the last day a substitute actually works as their end date. Do not report the last day of the month or the end of the school year unless that is the last day they actually work for you as a substitute.
Status Changes. If an employee transitions from substitute status to active/eligible member status, report an end date as indicated above for their substitute service and a new begin date for their active/eligible service. However, report all earnings for the month under the active/eligible type code. Follow these same procedures if the employee transitions from active/eligible member status to substitute status.
Separation. Do not assume an ongoing month-to-month or year-to-year employment arrangement for substitute employees. Report end dates promptly for anyone who terminates employment with your organization. In certain situations, a retiree who is working as a substitute employee may have their retirement benefit stopped based on information that you report to the department. Failure to report an end date on a timely basis in this situation could result in loss of benefit due to the retiree, or delay in payment of the benefit due.
For Additional Information:
The New Hire Pyramid provides links to key substitute information, such as Substitute Fact Sheets and substitute application packets.
