General Reporting Requirements

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Page last updated 9/28/22

Employers are required to submit a monthly report of TRS members' wages and time worked using the TRS Wage & Contribution Reporting System. This includes summer months in which no wages are paid. See "Alternative Payment Contracts,"  below.

 

If you need assistance using this system for monthly reporting, call the TRS Accounting department at (406) 444-3679 or (866) 600-4045 and select the Accounting Department from the telephone system menu.

 

Reporting Deadline

Earnings must be reported to TRS by the 15th of the month following the month when earned.

oExample: Earnings for September must be reported to TRS on or before October 15th.

oIf your contribution report will be late: Notify TRS immediately at (406) 444-3679 or toll free at (866) 600-4045.

oLate reporting may adversely affect TRS members' interest earnings and delay contributions to be made, via payroll deduction, for the purchase of additional service.

 

General Requirements

Each TRS employer is required to withhold and remit employee contributions on a tax-deferred basis (§19-20-602 MCA). In addition, the employer contribution must be submitted to TRS concurrently with employee contributions (§19-20-605 MCA).

 

A valid Social Security Number (SSN) is required when reporting a TRS member.

arrow_green_16x16 TIP: You can use the Wage & Contribution Reporting System to find out whether a new employee is already a TRS member. Enter their SSN on the Member Search/Edit page to search all members. If they are not already a member, you can add them to the TRS database using the Member Search/Edit pages. (This step is not needed if you upload your monthly reports; the information you submit in your upload report will create a new member record automatically.)

 

Alternative payment contracts are reportable based on payments made to the employee.

 

For a 9-month contract:

oAll earnings are to be paid September through May. One-ninth of the annual contract is reportable on each monthly report.

oBeginning in 2019, TRS requires all employers to submit a contribution report every month. If you pay no wages for summer months, you must create and submit a $0 Contribution report for each of those month as described in Step-by-Step Procedures.

 

For a 10-month contract:

oAll earnings are to be paid September through June. One-tenth of the annual contract is reportable on each monthly report.

oBeginning in 2019, TRS requires all employers to submit a contribution report every month. If you pay no wages for summer months, you must create and submit a $0 Contribution report for each of those month as described in Step-by-Step Procedures.

 

For a 12-month contract:

oEarnings paid September through June: One-twelfth of the annual contract is reportable on each monthly report September through May, with the July and August earnings included on the June contribution report.

oBeginning in 2019, TRS requires all TRS employers to submit a contribution report every month. If you pay no wages for summer months, you must create and submit a $0 Contribution report for each of those month as described in Step-by-Step Procedures.

Or

oEarnings paid July through June: One-twelfth of the annual contract is reportable on each monthly contribution report.

 

Termination (Term) Pay

Termination Pay Form 113 is part of the TRS retirement application and must be returned to TRS at least one week before you submit termination pay to TRS. If a member's retirement application and Form 113 have not been received and processed by TRS, you will encounter error messages when submitting the contribution report with term pay. See Term Pay Calculator and Resolving Error and Warning Messages for related information.

 

Working Retirees

If you employ persons who receive TRS benefits, you should notify those who may be in jeopardy of exceeding their maximum allowable earnings for the current fiscal year. Consequences of exceeding allowable earnings include suspension of their TRS monthly retirement benefit or repayment of benefits to TRS. You can easily generate a report of working retiree earnings at any time; see Reporting for details.

 


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