The ER27 record is used to report an adjustment (i.e., edit or deletion of a record) to a previously reported record on an Employment After Retirement report.
The ER27 is used to edit a previously submitted and TRS-accepted ER20 or ER25 record. If one or more of the following fields is adjusted, a net difference transaction must be reported:
- Actual Hours Worked
- Days Worked
- Total Gross Pay
- Pension Surcharge
- TRS-Care Surcharge
Additionally, the ER27 is used to delete a previously submitted and TRS-accepted ER20 or ER25 record. When deleting a record that was previously reported in error, all of the following data must net to zero:
- Actual Hours Worked
- Days Worked
- Total Gross Pay
- Pension Surcharge
- TRS-Care Surcharge
❏ Under New Employment:
| TRS Position Code | Click  to select the employee's new TRS position code.
01 - Professional staff |
|---|---|
| Retiree Employment Type | Click to select the employee's new retiree employment type code.
C - Combination of Substitute and Half-time or less |
| Zero Days Reason | Click to select the reason for reporting zero days worked for an employee.
A - Accrued Pay/Not Terminated |
| Actual Hours Worked | Type the net difference between the originally reported amount and the correct amount of actual number of hours that the retiree worked in the reporting period month. The number of hours must be reported as a whole number. Any number with a portion after the hour must be increased to the next whole number (e.g., 7.5 should be increased to 8, 46.1 should be increased to 47). This field must be reported if actual hours are tracked. This field must be reported if actual hours are tracked. |
| Days Worked | Type the net difference between the originally reported amount and the correct amount of days that the retiree worked in the reporting period month. |
| Paid Through Third Party Entity | Select to indicate if the retiree works for a third party entity and not the local education agency (LEA). |
| Contract Begin Date | Type the new date that the contract began in the MMDDYYYY format. |
| Contract End Date | Type the new date that the contract ends in the MMDDYYYY format. |
❏ Under Original Employment:
| TRS Position Code | Click to select the employee's original reported TRS position code.
01 - Professional staff |
|---|---|
| Retiree Employment Type | Click to select the employee's original reported retiree employment type code.
C - Combination of Substitute and Half-time or less |
| Contract Begin Date | Type the originally reported date that the contract began in the MM-DD-YYYY format. |
| Contract End Date | Type the originally reported date that the contract ends in the MM-DD-YYYY format. |
| Paid Through Third Party Entity | Select to indicate the originally reported selection of whether the retiree works for a third party entity and not the local education agency (LEA). |
❏ Under Amount:
| Total Gross Pay | Type the net difference between the originally reported amount and the correct total gross compensation amount. |
|---|---|
| Pension Surcharge | Type the net difference between the amount originally reported and the correct amount of pension surcharge due, if any. |
| TRS Care Surcharge | Type the net difference between the amount originally reported and the correct amount of TRS Care surcharge due, if any. |
❏ Under Adjusted Report:
| Month | Click to select the month of the adjusted report. |
|---|---|
| Year | Type the year of the adjusted report in the YYYY format. |
| Reason Code | Click to select the reason for adjusting the record.
D - Delete a previously reported ER20/25 record |