Substitute Employment: Non-TRS Retiree Definition and Reporting Requirements
TRS understands that REs may use the title of “substitute” for individuals that do not meet the TRS definition. However, please keep in mind that when reporting substitute employment to TRS, the position must meet the following definition.
Substitute -a person who serves on a temporary basis in the place of a current employee and is paid at the daily rate of pay set by the employer.
Any other employment that does not meet this definition cannot be reported as substitute employment type. Below are examples of different employments that are common examples of employment meeting the definition of substitute and some that are misreported as substitute employment.
Substitute Employment
- Math teacher out for maternity leave and is expected to return. Substitute employee fills in and is paid substitute rate of pay.
- Food service worker calls out sick. Substitute employee fills in for the day and is paid substitute rate of pay.
Non-Substitute Employment
- Employee of record was on maternity leave and decides to terminate employment. TRS membership eligibility must be reviewed as of the termination date or the previous employee of record.
- Employee is hired as an aide on the campus and is used as needed in different roles but positions are vacant (no employees of record).
Active Employees:
Active (non-retired) employees must be evaluated for TRS eligibility in any position that does not meet the definition of substitute. If the position is vacant with no employee of record, then it does not meet the definition, and the employee cannot be reported as a substitute. Remember, a vacant position does not automatically make a person eligible. The position they are working in must also meet TRS-Membership Eligibility Requirements before contributions should be collected. If position is eligible, contributions must be collected from the beginning of the fiscal year (RULE 25.41).
Reporting Requirements
The following reporting requirements only applies to substitute employment for non-TRS retired employees:
Contract/Work Agreement Dates: The contract work agreement dates for substitutes should align with when they are expected to substitute for the RE. If they are expected to substitute throughout the school year, then the dates should reflect the entire school year. If it is unknown how frequently they will substitute for the RE, then the dates can be submitted on a monthly basis as they substitute.
Employment Type: S = Substitute - only applies to employees who meet the TRS definition of substitute.
Hourly/Salary Flag: The Salary flag (S) should be reported instead of an Hourly flag (H) if the substitute is being paid a daily rate of pay.
Substituting in More than One Position: If an employee is substituting in more than one position in the same calendar month, then only one ED40 record. Please report the position code in which the employee primarily substituted.
Time Worked: Report days worked only. Hours worked or scheduled are not required if the substitute is not a TRS retiree and should not be reported.
Substituting in More than One Position: If an employee is substituting in more than one position in the same calendar month, then only one RP20 record should be submitted. Please report the position code in which the employee primarily substituted.
When a substitute no longer works for an RE an ED90 termination record must be submitted.
Termination Date: This must be the date that the RE considers the substittue no longer employed with their school. This may be the date they are removed from the active substitute list.
Final Report Month: The final report month is not required if the only position held with the RE is a substitute and/or ineligible employment. The final report month is only required fi the employee held a TRS membership eligible position with the RE at any time during the employment.