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Penalty Fees

 
 

Penalty Fees accrue for each business day the report is not at a “Complete” status after the due date.  The penalty fee is based on the number of TRS eligible members reported on the May report for the previous school year. The late fee is not to exceed $1,000 per business day, for each business day that a required employer report is late. There is a cap of $25,000 per report month on the late fees for each report.

Penalty Fees Table:

Number of EmployeesFirst Business day past dueEach Subsequent Business Day
1-99$100$10
100-499$250$25
500-1000$500$50
1001 and above$1000$100

Beginning with the September 2024 report period, monthly RP and ER reports will fall under a reduced Penalty Fee Grace Period for report completion. The Penalty Fee Grace Period for the completion of the September 2024 payroll reports will be reduced from one calendar month to 21 days. All subsequent report months, October 2024-August 2025, will fall under a 14-calendar day grace period for report completion.

The grace period does not change the due date for reports and TEXNET deposits. Instead, it allows REs extra time to complete reports before penalty fees are assessed. REs are still urged to submit and complete reports by the due date set forth in the Texas Government code.

 
Reporting Period Deadlines for FY 2025:
 
Report MonthRegular Payroll Report and TEXNET Due DateRegular Payroll Report Grace Period DeadlineEmployment After Retirement Report and TEXNET Due DateEmployment After Retirement Report Grace Period Deadline
July 2024Aug. 6, 2024Sept. 6, 2024Aug. 9, 2024Sept. 6, 2024
August 2024Sept. 6, 2024Oct. 4, 2024Sept. 6, 2024Oct. 10, 2024
September 2024Oct. 4, 2024Oct. 25, 2024Oct. 10, 2024Oct. 31, 2024
October 2024Nov. 6, 2024Nov. 20, 2024Nov. 8, 2024Nov. 22, 2024
November 2024Dec. 6, 2024Dec. 20, 2024Dec. 10, 2024Dec. 24, 2024
December 2024Jan. 6, 2025Jan. 20, 2025Jan. 10, 2025Jan. 24, 2025
January 2025Feb. 6, 2025Feb. 20, 2025Feb. 10, 2025Feb. 24, 2025
February 2025March 6, 2025March 20, 2025March 10, 2025March 24, 2025
March 2025April 4, 2025April 18, 2025April 10, 2025April 24, 2025
April 2025May 6, 2025May 20, 2025May 9, 2025May 23, 2025
May 2025June 6, 2025June 20, 2025June 10, 2025June 24, 2025
June 2025July 3, 2025July 17, 2025July 10, 2025July 24, 2025
July 2025Aug. 6, 2025Aug. 20, 2025Aug. 8, 2025Aug. 22, 2025
August 2025Sept. 5, 2025Sept. 19, 2025Sept. 5, 2025Sept. 19, 2025​