Training Resources
Training Resources for TRS Employers
Videos recorded at MASBO events are linked below.
For reporting questions and assistance, contact the TRS Accounting team.
General Training
TRS Training for School Business Managers – Presented at the 2025 MASBO Summer Conference
TRS Employer Webinar: Your Role in Completing a TRS Member's Retirement Application Packet
See also
Termination Pay
TRS Termination Pay training – presented as part of a MASBO Region 1 webinar in 2021
See also
- Fact Sheet: Termination Pay
- Termination Pay flowchart – this tool describes the steps required to process termination pay for educators retiring with TRS
FAQ
Do I need to withhold contributions on accumulated sick or annual leave payouts?
For Active TRS Members: No. Sick or vacation leave payouts aren’t reportable to TRS unless the member is both leaving employment and applying for retirement benefits. In that case, these payments may be considered Termination Pay and reportable.
For TRS Working Retirees: Yes. These payouts count as TRS‑reportable compensation, and contributions must be withheld.
I’ve already submitted my monthly contributions, but I have an extra payroll. What should I do?
You can submit an adjustment report in the TRS Wage and Contribution Reporting System for any additional wages and contributions. Adjustment reports can also be used to correct errors. Reports may be created manually or uploaded. If you need help, contact the TRS Accounting Unit.
Important: Prior fiscal year wages cannot be adjusted through an adjustment report. If you discover an error from a previous fiscal year, please reach out to TRS for guidance.
I have a credit or a shortage on my account. How do I fix it?
If you’ve overpaid or underpaid, update the Amount Remitted to match the Total Balance Due on your TRS Report Summary. You can make this change on the Edit Header page, which is accessible from the Report Summary.
How do I report someone who does not yet have a Social Security Number (SSN)?
Do we still need to complete Form 106?
Form 106 Membership Election for Substitute Teacher or PT Aide/Para applies only to newly hired substitutes, part‑time paraprofessionals, or part‑time teacher’s aides who are not already members of TRS with contributions on account. As the employer, you must confirm the employee’s TRS membership status and then give the form only to those employees who are eligible to make an elective membership deferral.
For those employees, retain their completed Form 106 on file in your office (do not send it to TRS). If the employee has elected to defer TRS membership on Form 106, report them as a Non‑Contributing Sub/PT Aide —hours and wages only, with no contributions.
How do I check someone’s TRS membership status?
In the TRS Wage and Contribution Reporting System, go to Member Search/Edit, enter the SSN, and click Find. Membership Status will display for any member who has ever been reported to TRS. Please note that some status codes may need additional interpretation, and guidance is provided in the TRS New Hire Procedure, available on the Forms & Publications > Employer Forms page.
Who is eligible to defer TRS membership?
What happens if they elected to defer membership and their reported hours exceed 210
Do not retroactively withhold contributions. TRS will email you when a non‑contributing substitute or PT aide/para exceeds 210 hours. That email will instruct you to begin withholding contributions on the next paycheck. Their member status will be updated to Active automatically, and your report will error if you attempt to report them again as Non‑Contributing.
How do I add a new user to the Wage and Contribution Reporting System?
If you are the TRS Online Administrator for the TRS Wage and Contribution Reporting System, you can use the “Additional Users” menu option to add another user in your district.
Each TRS employer may have only one Online Admin for wage and contribution reporting. If the previous Online Administrator has left employment and you need to assign a new Online Admin, follow instructions on the TRS website for requesting access.
Can I use a former employee’s login?
How do I report someone who works in both TRS and PERS positions?
Report the TRS‑reportable position to TRS and the PERS‑reportable position to PERS, following each system’s requirements. For TRS Working Retirees, report all wages earned at the district (TRS and PERS) to TRS. See the TRS fact sheet, Working After Retirement.
How do I know if a bonus should be reported to TRS?
For Active Members: One‑time bonuses are not reportable to TRS as earned compensation. If the bonus is ongoing and part of a series of payments, it may be reportable under TRS Administrative Rule 2.44.530. Contact TRS for an official determination. For Working Retirees: All bonuses are reportable to TRS.
How do I know whether a new position should be reported to TRS or PERS?
Reporting is based on the duties of the position, not the job title. See the TRS fact sheet, Which Positions Are Reportable to TRS? If you need further clarification, send the position description to TRS for an official determination. For positions in question, PERS will defer to TRS’s determination.
Do coaches need to be reported?
If the coach is already a TRS member, all hours must be reported. Convert coaching stipends (and other TRS-reportable extra duty stipends) into hours by contacting TRS for the stipend spreadsheet template and completing the spreadsheet. See the TRS factsheet Calculating and Reporting Extra Duty Service Credit.
Can coaches be reported as Non‑Contributing employees?
No. Coaches cannot defer membership using Form 106, nor can they opt in by choice if their hours do not meet the minimum threshold for participation (210 hours in a single fiscal year).
If you have a coach who is not already a TRS member, you will need to determine whether their stipend (or combined stipends) meets the threshold. If the stipend amount converts to 210 hours or more, the equivalent hours must be reported (see the TRS fact sheet, Calculating and Reporting Extra Duty Service Credit). If the calculation is under 210 hours, the coach cannot be reported to TRS.
Do I report a working retiree’s wages for service in a PERS position?
Yes. Report TRS working retirees who are working in a PERS position under Position Code 03 – PERS Position. No contributions are due; TRS will track the hours and wages.
Can a TRS working retiree volunteer before the 120‑day break in service?
Yes. Once the individual has received at least one benefit payment and the employer has certified that the retiree serves only in a bona fide, non‑reportable volunteer position, the break‑in‑service requirement does not apply. See the TRS fact sheet, Volunteer Service, for criteria.
Are cell phone or travel stipends reported to TRS?
For Active Members: These are not reportable to TRS as earned compensation (see MCA 19‑20‑101(12)). For Working Retirees: Travel expenses should be reimbursed and the cell phone should be provided by the district to avoid reporting. If the district pays a stipend or allowance for travel or a cell phone, it is reportable to TRS and counts against the working retiree’s allowable earnings limit (see MCA 19‑20‑731).
Are paraprofessionals/teacher’s aides reported as full‑time if they work 140 or more hours in a month?
No. Any employee paid by the hour in a TRS‑reportable position must be reported as Hourly. The TRS system converts hours to FTE and an hourly employee who works 140 or more hours in a month will receive 1.00 FTE service credit for that month.
Work Status definitions:
• Hourly: Anyone in a TRS position who is paid by the hour.
• Part‑Time: Anyone in a TRS position who is paid on a contract for less than full‑time (e.g., a school counselor on a 0.25 FTE contract with a fixed monthly salary).
• Full‑Time: Anyone in a TRS position paid on a full‑time contract.
For questions or assistance, please contact the TRS Accounting Unit or your TRS employer services representative.