| (a) The employer of a new member as defined by §825.4041,
Government Code, shall pay the retirement system the required amount
during the first 90 days of employment of the new member. When used
in this section, "employer" has the meaning given it in §821.001(7),
Government Code.
(b) In determining the period of employment subject
to employer payments, the following provisions apply:
(1) An employer shall count the date of employment
of a new member as the first day of the 90-day payment period.
(2) An employer shall count calendar days of an employment
period on or after September 1, 2005, towards the payment period,
regardless of whether the days are in different school years.
(3) An employer shall count calendar days on or after
September 1, 2005, during which an individual previously served as
an employee with another TRS reporting entity towards the payment
period.
(4) An employer shall not count any calendar days between
periods of employment towards the payment period.
(5) Service provided by an employee on one calendar
day to more than one employer that is a TRS reporting entity shall
count as only one calendar day in the payment period. Each employer
shall include such an employee's compensation in the aggregate compensation
on which employer payment is required.
(6) A person who was hired before September 1, 2005,
and who did not complete the 90-day waiting period before that date
becomes eligible to participate in the retirement system starting
September 1, 2005. The employer shall treat the member as a new member
for the purpose of employer payments during the remainder of the 90-day
period.
(c) For the purpose of administering this section,
the date of employment means the date on which an employee begins
to perform service for an employer that is a TRS reporting entity
and the service is of a type that would otherwise qualify the employee
for membership in the TRS pension plan, as provided under Subchapter
A of this chapter (relating to Service Eligible for Membership). If
the date of employment is a holiday or another type of day on which
the employer does not normally require actual service to be performed
by an employee, the employer may nevertheless count the day as the
date of employment if the employer considers the individual to be
an employee on that day.
(d) An employer shall submit employer payments and
member and other required contributions to TRS on compensation paid
to an employee for the entire pay period that contains the first date
of the employee's eligibility for membership. An employer also shall
submit such payments to TRS on compensation paid to an employee for
the entire pay period that contains the 90th day of employment. For
the purpose of this section, a pay period is the normal, established
period of employment for which the employer regularly pays compensation
to the employee, regardless of the date on which the employer actually
pays the compensation. Effective September 1, 2015, an employer shall
submit employer payments under this section beginning with the entire
report month that contains the first date of the employee's eligibility
for membership and continuing through the entire report month that
contains the 90th day of employment.
(e) An employer required by law to pay the state contribution
from certain funds for its employees who are TRS members is not required
to make additional payment to TRS under this section during the first
90 days of employment of a new member.
(f) An employer shall submit reports in a form required
by TRS. Upon request by TRS, an employer or an employee shall provide
copies of, or otherwise make available, any records that TRS determines
are necessary to administer this section.
(g) An employer shall notify TRS immediately if it
has failed to report an employee who was eligible for TRS membership
and shall begin to report the employee as a member no later than the
month immediately following the month in which the employer discovered
the error. The employer shall correct any previous reports filed with
TRS and make payments as required by this title.
(h) An election to participate in ORP must be made
before the deadlines provided by §830.102, Government Code, but
may not be made before the date on which an employee is eligible for
TRS membership.
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| Source Note: The provisions of this §25.35 adopted to be effective December 27, 2005, 30 TexReg 8697; amended to be effective April 1, 2011, 36 TexReg 1830; amended to be effective December 15, 2014, 39 TexReg 9705; amended to be effective June 8, 2023, 48 TexReg 2859 |
