The cost for unreported service, substitute service, and unreported compensation is billed under the TRS Laws and Rules governing the purchase of credit for unreported service.
- Unreported service is service that is eligible to be reported to TRS but was not reported at the time the service was rendered.
- Substitute service for 90 or more actual workdays in a school year may also be eligible for purchase of service credit as unreported service.
- Unreported compensation is eligible compensation paid to a member that was not reported to TRS during the school year in which it was paid. (This may also include unreported Worker's Compensation payments.)
Verification of unreported service and/or compensation, including substitute service, must be received by the earlier of the deadlines prescribed by law or the date benefits become payable. The deadlines prescribed by law are:
- August 31, 2016, for service rendered or compensation paid prior to September 1, 2011
- August 31 of the fifth year following the year in which the service was rendered or compensation was paid, for service rendered or compensation paid on or after September 1, 2011
Verification of unreported service and/or compensation must be made on a Verification of Unreported Service and Salary form (TRS 22I) (pdf). Substitute service must be verified on a Verification of Substitute Service and Salary form (TRS 22S) (pdf). Unreported worker's compensation payments must be verified on a Verification of Worker's Compensation Payments form (TRS 22W) (pdf).
Once eligible unreported service, including substitute service, or unreported compensation is verified to and approved by TRS, payment of the actuarial present value, at the time of deposit, of the increased retirement benefits that are associated with the purchase of the additional service credit and/or compensation is required before the service or compensation can be credited. If payment in full is not received at TRS before benefits become payable (i.e., before your first monthly retirement annuity is issued or due), you will forfeit eligibility to purchase the service and/or compensation credit and it will not be used in the calculation of benefits.
For additional information please review the Service Credit Brochure.
