Calculating TRS 373 and On-Behalf (Monthly Payroll/Split Funds)
The following calculations are based on monthly payroll and split-fund (general/federal funds with a grant code) distributions. These calculations should be used to verify the TRS 373 and On-Behalf amounts on HRS4000 - Statutory Minimum Report #373 and HRS4150 - TRS On-Behalf Payment Journal. TRS 373 and TRS On-Behalf should not calculate for federally funded employees with a grant code. However, the TRS 373 amount for the federal fund is calculated and used for the TRS On-Behalf calculation of the general fund.
Reminder: Interface the TRS 373 amounts before verifying the TRS On-Behalf amounts since On-Behalf is reduced by the TRS 373 amount. These amounts should be verified monthly.
Adjusted State Minimum Calculation
A. State Minimum Salary (as recorded on the Job Info tab) x Fund Percentage = State Minimum Salary by Fund
B. State Minimum Salary by Fund/Number of Annual Payments = State Minimum Salary by Fund by Payroll
C. State Minimum Salary by Fund by Payroll x District CEI Rate = Adjusted State Minimum Salary
| (A) State Minimum Salary | (A) x Fund Percentage | (A) and (B) equals State Minimum Salary by Fund | (B) divided by Number of Annual Payments | (B) and (C) equals State Minimum Salary by Fund by Payroll | (C) multiplied by District CEI | (C) Adjusted State Minimum Salary |
| $29,589.00 | 161/50% | = $14,794.50 | /12 | = $1,232.88 | x 1.11 | = $1,368.49 |
| 211/50% | = $14,794.50 | /12 | = $1,232.88 | x 1.11 | = $1,368.49 | |
| = $2,736.98 |
Adjusted TRS Salary above Adjusted State Minimum Calculation
A. Eligible TRS Salary x Fund Percentage = Eligible TRS Salary by Fund
B. Eligible TRS Salary by Fund/Number of Annual Payments = Eligible TRS Salary by Fund by Payroll
C. Eligible TRS Salary by Fund by Payroll - Adjusted State Minimum = Adjusted TRS Salary above Adjusted State Minimum
| (A) Eligible TRS Salary | (A) x Fund Percentage | (A) and (B) equals Eligible TRS Salary by Fund | (B) divided by Number of Annual Payments | (B) and (C) equals Eligible TRS Salary by Fund by Payroll | (C) minus Adjusted State Minimum | (C) Adjusted TRS Salary above Adjusted State Minimum |
| $36,000.00 | 161/50% | = $18,000.00 | /12 | = $1,500.00 | - $1,368.49 | = $131.51 |
| 211/50% | = $18,000.00 | /12 | = $1,500.00 | - $1,368.49 | = $131.51 | |
| = $263.02 |
TRS 373 District Contribution Calculation
Adjusted TRS Salary above Adjusted State Minimum x TRS 373 District Contribution Percentage (6.644%) = TRS 373 District Contribution
| Adjusted TRS Salary above Adjusted State Minimum | multiplied by TRS 373 District Contribution Percentage (6.644%) | TRS 373 District Contribution |
| $131.51 (Fund 161) | x .06644 | = $8.74 (1) |
| $131.51 (Fund 211) | x .06644 | = $8.74 (2) |
| = $17.48 |
State Matching Calculation
A. Eligible TRS Salary x Fund Percentage = Annual Eligible TRS Salary by Fund
B. Annual Eligible TRS Salary by Fund/Number of Annual Payments = Monthly Eligible TRS Salary by Fund by Payroll
C. Monthly Eligible TRS Salary by Fund by Payroll x TRS Rates (District 6.644% + TRS-Care 1%) = State Matching
Note: State Matching is not calculated on any fund with a grant code.
| (A) Eligible TRS Salary | (A) x Fund Percentage | (A) and (B) equals Annual Eligible TRS Salary by Fund | (B) divided by the Number of Annual Payments | (B) and (C) Monthly Eligible TRS Salary by Fund by Payroll | (C) multiplied by TRS Rates (District 6.644% + TRS-Care 1%) | (C) State Matching |
| $36,000.00 | 161/50% | $18,000.00 | /12 | = $1,500.00 | x .07644 | = $114.66 |
TRS Federal Grant and Care Amount Calculation
A. Eligible TRS Salary x Fund Percentage = Annual Eligible TRS Salary by Fund
B. Annual Eligible TRS Salary by Fund/Number of Annual Payments = Monthly Eligible TRS Salary by Fund by Payroll
C. Monthly Eligible TRS Salary by Fund by Payroll x Federal Grant and Care Percentage (7.644%) = TRS Federal Grant and Care Amount
| (A) Eligible TRS Salary | (A) x Fund Percentage | (A) and (B) equals Annual Eligible TRS Salary by Fund | (B) divided by Number of Annual Payments | (B) and (C) Monthly Eligible TRS Salary by Fund by Payroll | (C) multiplied by Federal Grant and Care Percentage (7.644%) | (C) TRS Federal Grant and Care Amount |
| $36,000.00 | 211/50% | $18,000.00 | /12 | = $1,500.00 | x .07644 | = $114.66 |
TRS On-Behalf Calculation
State Matching - TRS 373 District Contribution for General Fund (161) = TRS On-Behalf (Fund 161)
| State Matching (Fund 161) | minus TRS 373 District Contribution for General Fund (161) | TRS On-Behalf (Fund 161) |
| $114.66 | - $8.74 (1) | = $105.92 |
TRS On-Behalf - TRS 373 District Contribution for the Federal Fund with Grant Code (211) = TRS On-Behalf
| TRS On-Behalf (Fund 161) | minus TRS 373 District Contribution for the Federal Fund with Grant Code (211) | TRS On-Behalf |
| $105.92 | - $8.74 (2) | = $97.18 |
For additional information regarding TRS 373, go to the TRS website at: www.trs.state.tx.us/employers.jsp?submenu=traqs&page_id=/traqs/payroll_reporting_manual_main.
For additional information regarding TRS On-Behalf, go to the TEA website at: www.tea.state.tx.us/school.finance/audit/resguide12/far/far-91.html#P4151_336554.