Employer Guide Chapter 9: Member Refunds
Revised August 2024
Members may receive a refund of retirement contributions, or a refund or reduction in the 2.2 upgrade cost if they meet certain criteria.
Main Content
Employer Guide Chapter 8: Excess Costs
Revised October 2025
The required employer contributions must be paid by the employer and cannot be bargained or negotiated as a member contribution. These payments cannot be passed on or be paid by a TRS member.
Employer Guide Chapter 7: Optional Service Credit & Payment Options
Revised August 2024
Credit for several types of optional service can be obtained by verifying the service and making a contribution to TRS. In general, the amount due for the service credit is equal to the contributions that would have been required if the service had been earned under TRS plus interest.
Employer Guide Chapter 6: Service Credit
Revised October 2024
Service credit is granted for each full or partial day worked. When reporting days paid, do not combine partial days into full day equivalents.
Employer Guide Chapter 5: Reporting
The Annual Report of Earnings provides the information necessary to establish and record earned service credit, salary rates, creditable earnings, and contributions for members.
Employer Guide Chapter 4: Employer Payments
Revised August 2024
Employer Guide Chapter 3: Creditable Earnings
Revised June 2025
In general, “creditable earnings” are forms of compensation that are recognized by TRS as salary for reporting and retirement purposes. Creditable earnings are the basis upon which member contributions, employer contributions, and benefits are calculated.
Employer Guide Chapter 2: Membership
Revised October 2025
Teachers who are certified under the provision of the Illinois School Code, employed in Illinois public common schools located outside the city of Chicago, and employed in positions requiring certification by the Illinois State Board of Education are members of TRS.
Employer Guide Chapter 1: Introduction
Revised August 2024
The Employer Guide is designed to help employers with the tasks of contribution payment and reporting to TRS. It also serves as a reference on TRS policies, procedures, and benefits.