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.
Main Content
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.