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.

Retirement Employer Cost Rates effective October 1, 2018:

• Tier 1 (7.5% & 8.5% member)  12.41%
• Tier 2 (6.0% & 7.0% member)  11.35% 

Important Documents

• 2017-2018 Annual Checklist and Instructions
• 2019 TRS Contribution Letter
• 2016 TRS Agency Manual

Return to Work (Postretirement)

• TRS Participating Employers’ Reporting Requirements Memo
• Request for Information from TRS Participating Employers Memo
• Attorney General’s Opinion 2013-044
• IRS 20-Factor Test
• 2019 Postretirement Employment Restrictions
• Postretirement Employment Law for Agencies Memo
• Employing Agency Initial Notice and Annual Certification
  • Employing Agency Initial Notice and Annual Certification (fillable)
• Retiree Notice of Postretirement Employment

Tax Information

• Taxable Income on Imputed Premiums and $15,000 Term Life Insurance

Other

• Reporting Names to RSA
• Limitation on Annual Earnable Compensation
• Overtime Pay Limit

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.