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  1. I have turned in my final report that was due on July 10, 2021 and a teacher has submitted a timesheet for extra duties that were performed in May and June 2021. How do I report the extra duties?
    The extra duties will be reported in the pay period paid to the member as an adjustment of a prior pay period.

    In August, a teacher was paid $300 for a workshop he attended in May and $400 for curriculum work he performed in June. The teacher was paid on August 30. The district reports to TRS on a monthly basis. The teacher was reported as follows on the report that was submitted September 8:
    Pay Period Begin Date:  05012021
    Pay Period End Date:  05302021
    Pay Date:  08302021
    Payment Reason:  ED
    Increase/Decrease Earnings:  +
    Earnings:  300.00
    Contributions:  27.00
    THIS Contributions:  Based on rate in effect for 2020-21 school year
    Pay Period Begin Date:  06012021
    Pay Period End Date:  06302021
    Pay Date:  08302021
    Payment Reason:  ED
    Increase/Decrease Earnings:  +
    Earnings:  400.00
    Contributions:  36.00
    THIS Contributions:  Based on rate in effect for 2020-21 school year
  1. How are corrections processed under the new system? Is there a materiality limit for adjustments?
    The employer can submit corrections of errors as adjustments for any pay periods reported using the new reporting system under Gemini. The current year must be correctly reported. Submit adjustments to prior pay periods regardless of the amounts. Once the new system has been used for a full fiscal year, corrections to prior years under Gemini can be made by the employer. There is no materiality limit for corrections the district makes. However, TRS will not require corrections be made under our materiality limits.

    Any adjustments required for years prior to the new reporting system are processed by TRS Employer Services staff. Corrections will only be processed for four fiscal years prior to the fiscal year in which the error was discovered. If you determine a correction should be applied to an employee’s previously reported days paid, sick leave days and/or creditable earnings, it will be processed only if it is over TRS’s materiality limits. The materiality limit is three days for days paid and sick leave days and is $500 for annual salary rate or creditable earnings. If the correction is equal to or less than these limits, do not email TRS because the corrections will not be processed.


    In February 2022, District A discovered they had reported the days paid incorrectly for a substitute teacher by one day in January 2022. On the next payroll report, the district should submit an adjustment to the pay period in January to correct the days paid.

    In September 2022, District B discovered that they missed reporting a $400 stipend for hallway supervision for a teacher in the prior year. The district may but is not required to make a correction.

    In July 2021, District C discovered that a $4,500 403(b) annuity paid in addition to salary through accounts payable was not reported for an administrator in 2018-19. The district should contact TRS Employer Services to process the correction.

    In January 2022, the district discovered a teacher’s days paid were overstated by two days in the 2019-20 school year. Since the correction is under the TRS materiality limit, the correction will not be processed.