| (a) An employer required to make contributions under §825.4035,
Government Code, shall submit the contributions and reports related
to the contributions in a form required by TRS along with the regular
payroll report required monthly 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.
(b) Employer contributions required under §825.4035,
Government Code, shall be made based on compensation paid by the employer
that is reportable to TRS.
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