IMPORTANT: The following is only an example of the calculation. Be sure to reference the TRS website: https://www.trs.texas.gov/Pages/re_contribution_rates.aspx to obtain the most current TRS rates and use your LEA's calculations.
The following calculations are based on the Payroll Earnings Register (for all frequencies).
Expected On-Behalf Amount Calculation
Total TRS Gross from the Payroll Earnings Register (Pay Frequency 6 and 5) x TRS Rates (State Contribution 7.5% + Federal TRS-Care 1.25% = .0875) = Expected On-Behalf Amount
Example:
| Total TRS Gross from the Payroll Earnings Register (Pay Frequency 6 and 5) | multiplied by TRS Rates | Expected On-Behalf |
| $5,013,152.85 | x .0875 | = $438,650.87 |
Difference Calculation
Expected On-Behalf Amount - Statutory Minimum - Federal TRS* - Federal TRS-Care* - New TRS Member Pension Contribution - Actual TRS On-Behalf Report + TRS-Care = Difference
Example:
| Expected On-Behalf Amount | minus Statutory Minimum (TRS 373/HRS4000) | Difference |
| $438,650.87 | - $130,823.27* | |
| minus Federal TRS (TRS 3)* - $51,599.27 | ||
| minus Federal TRS-Care (TRS 489)* - $4,771.00 | ||
| minus New TRS Member Pension Contribution - $1,419.26 | ||
| minus Actual TRS On-Behalf Report (HRS4150) - $250,037.62 | ||
| = ($0.45) |
Small differences can be attributed to rounding.