Service Accrual


Membership Service Credit

TRS members receive credit for membership service based on the number of days worked during the school year (July 1 to June 30 of the following year). Membership service is credited as follows:

Full-Time Service After June 30, 1969
Days Worked Service Credit in years
0 to 8 none
9 to 26 0.1
27 to 44 0.2
45 to 62 0.3
63 to 80 0.4
81 to 99 0.5
100 to 117 0.6
118 to 135 0.7
136 to 153 0.8
154 to 171 0.9
≥172 1.0
Full-Time Service Before July 1, 1969
Days Worked Service Credit in years
0 to 19 none
20 to 34 0.2
35 to 48 0.3
49 to 62 0.4
63 to 76 0.5
77 to 90 0.6
91 to 104 0.7
105 to 118 0.8
119 to 132 0.9
≥133 1.0

Part-time members must work at least 50 percent of the normal workweek on a regular basis to receive TRS credit.Part-time members receive one-half day of credit for each day worked.

Employees are not eligible for TRS coverage if:

  1. they work less than 50 percent of the normal workweek on a regular basis; or
  2. they are employed as assistants, graduate assistants, or on a substitute, temporary, or per-diem basis.

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Simultaneous TRS and PERS Credit

If you are a member of the TRS and the Public Employees' Retirement System (PERS) at the same time, you may receive partial credit under both systems. To be eligible, you must be employed at least half-time in both the TRS and the PERS concurrently and you must make the required contributions.

The total TRS and PERS credit that you may earn during a school year (July 1 through June 30 of the following year) may not exceed one year.

Claiming Earlier Service

You may also receive credit for your earlier TRS or PERS half-time service. Contact the TRS to find out how to claim earlier service. After your claim is received and accepted, an indebtedness will be established and you may begin making payments. Your indebtedness will be equal to the full actuarial cost of providing benefits for the service.

Seven percent interest will begin accruing on the indebtedness beginning on July 1, 1989, or the date that you are first eligible to claim the service, whichever is later. It will continue to accrue until you have paid the indebtedness in full or you retire, whichever occurs first.

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Sabbatical Leave Credit

You may receive membership credit while you are on approved sabbatical leave if:

  1. you pay the employee contributions and your employer pays the employer contributions to the TRS each month (contributions are based on the contract salary that you would have earned had you worked instead of taken sabbatical leave); and
  2. you return to your teaching position for a full year after your sabbatical leave ends. If you are unable to return because of sickness, injury, or death, this requirement does not apply.

When you retire, the actual salary that you were paid while on sabbatical leave will be used in the benefit calculation if it is one of your three highest.

Sabbatical leave is membership service and counts toward vesting and retirement eligibility.

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Leave Without Pay (LWOP)

You may receive TRS credit for LWOP if your LWOP was authorized by your employer.

Contributions for LWOP are required and are based on the salary that you would have earned had you continued to work instead of taken LWOP. There are two types of LWOP.

Active LWOP

You must pay both the employee and employer contributions to the TRS each month while on LWOP. Contributions should be paid through your payroll office.

Inactive LWOP

You are not required to pay TRS contributions while on LWOP. When you return to work and claim LWOP, an indebtedness equal to the employee and employer contributions will be established.

If you want to receive credit for inactive LWOP, ask your employer to send the TRS a Certification of Leave of Absence Without Pay (LWOP) form. Once that form is received and accepted, an indebtedness will be established and you may begin making payments.

Interest at the prescribed rate will accrue on the indebtedness from the date that the LWOP began and will continue until you pay the indebtedness in full or you retire, whichever occurs first.

Although LWOP credit does not count toward vesting and retirement eligibility, it will increase your TRS credit.

Caution: If you are participating in the 1% supplemental contributions provision, you should make sure that you do not jeopardize that coverage by going on inactive LWOP.

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