TRS Retiree Surcharge Rates
Update 9/1/2013
TRS RULE 31.41 & RULE 41.4
DAVID R. LERMA
PAYROLL SERVICES
Agenda
 TRS Return to Work Employer Pension Surcharge
 Employer Health Benefits Surcharge (TRS-Care)
TRS Return to Work Employer Pension Surcharge

Prior to 9/1/2013 (Rule 31.41):
 TRS Pension Surcharges applied to retirees who retired after
9/1/2005 & worked 4 hours (50%) or more and for 4 ½
months.
 Surcharge amount was 12.8% on the compensation paid to the
retiree.
 Departments incurred the pension surcharge due to TRS.
 In August 2013, UTSA had 18 employees with an incurred
expense of $5,191.60
TRS Return to Work Employer Pension Surcharge

Post 9/1/2013 (Rule 31.41):
 TRS Pension Surcharges will apply to retirees who retired after
9/1/2005 & working greater than 4 hours per each work day
in that calendar month. (>50% on a monthly basis)
 Surcharge amount is 13.2% on the compensation paid to the
retiree. (Employer portion increased by .4%)
 Departments will continue to incur the pension surcharge due
to TRS.
 As of September, UTSA had 13 employees with an incurred
expense of $6,045.00
Employer Health Benefits Surcharge (TRS-Care)

Post 9/1/2013 Update (Rule 41.4):
 TRS Care is a Self-funded retiree health benefits program
administered by TRS.
 TRS Care monthly premiums are a flat fee based on the level of
coverage. (Determined by TRS)
 Department will owe TRS Care Surcharge if the retiree is:
• Retired AFTER 9/1/2005
• Working greater than 4 hours per each work day in any
calendar month. (>50% on a monthly basis)
• Covered under TRS Care
Employer Health Benefits Surcharge (TRS-Care)



As of September, UTSA had 3 retirees participating in TRS Care
with an incurred expense of $1,374.
Departments will incur the TRS-Care Surcharge expense.
Examples of TRS-Care Participants
 Charter School Retiree
 ISD Retiree
Questions: david.lerma@utsa.edu