Membership Requirements, Contribution Rates & Benefit Calculations

Note: Information on returning to work can be found at this link.

Qualifying for TRS Membership

Non-University employees: TRS membership is mandatory if your position with a TRS employer requires either certification or graduation from a four-year college or university. Additionally, any person providing part-time or substitute teaching services that are the same or similar to those teaching services provided by full-time, certified teachers shall be a member of the retirement system, regardless of whether certification or graduation from a four year college or university is required. Non-university employees do not contribute to Social Security.

University employees: University employees are eligible to participate with TRS if they are employed on a full-time basis and their position requires either certification or graduation from a four-year college or university. University employees contribute to Social Security in addition to TRS.

Defining Employment

Full time is employment in a position that requires services on a continuing basis equal to at least 7/10ths of the normal full-time contract for any fiscal year.

Part time is any employment that is less than full time or less than 7/10ths employment. As of July 1, 2002, members providing part-time and substitute services for a non-university employer will participate in TRS and receive retirement credit. Part-time and substitute members are subject to the same limitations and conditions regarding the accumulation and use of service credit that apply to full-time employees.

Employee Contribution Rates

All full-time, part-time and substitute members make pretax contributions to TRS.

Employee Contribution Rates
Non-university University
12.855% 8.185%

Determining retirement annuity benefit

TRS’s Service Retirement brochure (link immediately below) details service retirement eligibility, the formula to calculate the benefit, definitions of terms in the formula, multipliers, obtaining estimates, the service retirement application, annuity payments and taxes on annuities.

Service Retirement brochure

Forfeiture of Membership

Members who are not eligible to retire and who permanently terminate their employment have the option to withdraw their TRS account balance. A withdrawal of funds cancels TRS membership and voids any future benefit eligibility (subject to reinstatement rules).