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TCDRS Employer Common Questions

Every year, TCDRS publishes actuarial and funding information specific to your plan to help you with your Governmental Accounting Standards Board (GASB) compliance processes. You can access it online when you sign in to your employer account. Data for the previous year is also available.


When it comes to TCDRS membership all of your workers should be enrolled. The only employees who may be excluded from TCDRS enrollment are temporary employees. It is up to you, as the employer, to define "temporary" when assessing the status of your employees. For more information about temporary employees, see Enrolling Employees.

There are no probationary periods for employees participating in the retirement system. If you have a waiting period for health benefits, you must still deduct retirement deposits starting with the employee's first paycheck.

"Compensation," when referring to TCDRS payroll reporting, means an employee's gross pay, before federal income taxes or other deductions. This amount should include:

  • Wages
  • Sick pay
  • Vacation pay
  • Value of non-monetary compensation (such as corporate housing)
  • Retroactive pay based on an adjustment or judgment
  • Regular supplemental pay (scheduled annual bonus or longevity pay)
  • Annual or periodic salary supplements from federal, state or local sources (such as the state supplement to county judges)
  • Any additional taxable income

Allowances, such as travel, car and uniform allowances, should only be included if the allowance amount is greater than the employee's actual expense.

Please do not include worker's compensation payments or damages awarded along with retroactive pay in your employee's compensation calculation.

For more information on what employee income is taxable, refer to IRS Publication 525: Taxable and Nontaxable Income.

There are many factors that can affect your plan assets, and therefore have an influence on your employer contribution rate. The major factors are:

  • Benefit levels: Changes in eligibility, or increases or decreases to your plan's level of benefits. For more information, sign in to your employer account and go to your plan assessment.
  • Investment earnings: The amount of earnings added to your employer funds based on how much TCDRS earned that year in investments.
  • Payroll growth: How your payroll changes from year to year.
  • Employee withdrawals: How many employees took their money out of your plan when they left employment.
  • Employee retirements: How many employees chose to get a monthly benefit when they retired.
  • Deaths: How many plan participants (employees, retirees and beneficiaries) passed away before and after they retired, and what survivor benefits you are paying.
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TOP PUBLICATIONS FOR EMPLOYERS

Plan Customizer User Guide
2017 Comprehensive Annual Financial Report

FORMS

Beneficiary Designation

TCDRS-06

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