Teachers' Retirement System

The resources and information provided here are tailored for employers of participating agencies to ensure accurate and timely retirement reporting. We encourage you to share this information with your staff who enroll employees into the TRS or who convey benefit information to staff.

TRS Agency Manual

Retirement Employer Cost Rates effective October 1, 2021:

Please note the change to Member and Employer Rates is effective with the first Pay Period End Date on or after October 1, 2021.

• Tier 1 (7.5% & 8.5% member)  12.43%
• Tier 2 (6.2% & 7.2% member)  11.32% 

Important Documents

• FY2022 TRS Rate Reminder
• Overtime Limit Memo
• Non-Pensionable Wages Memo
• Limitation on Annual Earnable Compensation
• 2021 Retirement Application Deadlines

Employer Forms

• Certification of Service
• Overtime Certification Request

Return to Work (Postretirement)

• 2021 Postretirement Employment Restrictions
• Postretirement Employment Law for Agencies Memo
• Employing Agency Initial Notice and Annual Certification
• Retiree Notice of Postretirement Employment form

Tax Information

• Taxable Income on Imputed Premiums and $15,000 Term Life Insurance
• 2020 Tax Reporting: Retired Members
• 2020 Tax Reporting: Retired Members Receiving Drop Distribution in 2020

TRS Educational Opportunities

• If you would like to arrange for a presentation on TRS benefits, PEEHIP, and RSA-1 for your employees, contact Field Services.