Frequently Asked Employer Questions
Why am I unable to download forms and documents from the TRB Website?
Adobe Acrobat Reader (TM) is required to view and print files on our site in PDF format. If you do not have a copy of this free software already installed on your computer, you may do so by clicking on the "Get Acrobat Reader" button located on the Accessibility Page of this website. When you click on this button you will be given detailed instructions on how to download this reader on your computer. The downloading process may take about 20 minutes and only has to be done once. If you are unable to download any information on our site, please e-mail us at email@example.com and we will mail it directly to you.
Where may I get information on the TRB "rules", current news and updated forms?
The Administrative Procedures Manual (APM) is available for viewing/printing right off of the Employer Publications Page. The majority of your questions regarding salary rules, breaks in service and purchasable credit are answered in the APM.
Be sure to visit the TRB website for important news and information as well as the most up to date forms and applications.
What is the definition of Pensionable, Earnable and FTE ?
Pensionable Compensation is member compensation that is subject to mandatory contributions during the reporting period (month), excluding any other compensation that the member may receive that is exempt for purposes of the retirement system. Pensionable compensation must be greater than zero and must be less than, or equal to, earnable compensation. Monthly pensionable compensation is annual pensionable compensation divided by 10. You divide by 10 because TRB operates on a 10-month year (September-June).
Earnable Compensation is defined as the maximum compensation that the member could earn on a full-time basis that would be subject to mandatory contributions. Earnable compensation must be greater than zero and must be greater than or equal to pensionable compensation. Monthly earnable compensation is annual earnable compensation divided by 10. You divide by 10 because TRB operates on a 10-month year (September-June).
Full-time-equivalent percentage (FTE) must be greater than zero and should equal pensionable compensation divided by earnable compensation.
Do all member demographic changes/corrections (name, address etc.) have to be done through the school district?
Yes. All active member demographic changes/corrections (name, address, date of birth, social security number or email address) must be done through the employing school district. Your monthly transmittal will override any previous demographic information on the record for that individual.
What if a member needs to change their beneficiary?
An Active/Inactive Teacher Beneficiary Form (PDF 24KB) should be completed by the member and forwarded directly CTRB for processing.
How do I report a member who is going on a leave of absence?
A member should not be reported as being on a leave of absence while he/she is receiving accrued sick leave payments. The effective date of a leave should be the first day on which the member has exhausted all sick leave benefits. A full month's contribution is due if the member's sick leave was exhausted after the first working day of the month.
A member who has been granted an approved leave of absence should be provided with a Leave of Absence Bulletin (PDF 33KB) and Current Leave of Absence Form 53X (PDF 100KB) so that he/she may decide whether to contribute to CTRB during the period of leave. Contributions must be made on the full-time annual salary rate regardless of the member's FTE status prior to the leave. The member is responsible for making payments directly to CTRB.
A member who is employed on a less than full-time basis, but for at least a half-time basis, is considered as an active member and is subject to mandatory contributions. A part-time member (50% or greater) cannot be considered as being on a leave of absence for the portion of time which he/she is not working. For example a 60% FTE teacher cannot be considered to be on a leave of absence for the remainder 40% FTE.
For further information on this topic you may download the Leave of Absence - Frequently Asked Employer Questions Bulletin (PDF 25KB).
When is a substitute teacher eligible for membership in Connecticut Teachers' Retirement System?
A substitute teacher is eligible for membership in the Connecticut Teachers' Retirement System if he/she is employed as a permanent substitute teacher for ten months during full school year.
In order to qualify for membership as a permanent substitute teacher ALL three of the following conditions must be met:
- Employment as a substitute teacher must begin on or before the first working day of September.
- The individual is expected to work the full school year in the same assignment.
- The individual completes the full school year in the same assignment.
If you hire a teacher as a permanent substitute with the expectation that he/she will work the full school year in the same assignment, you will be expected to initiate mandatory retirement contributions.
For further information on this topic, you may download the CTRB Membership & Eligibility Requirements for Substitute Teachers Bulletin (PDF 32KB).
What is the difference between Voluntary Contributions and a Service Purchase Contract?
Voluntary Contributions (PDF 13KB) are contributions that the member may elect to have deducted from his or her salary over and above the mandatory 7.25% contributions (6% Regular and 1.25% Health). Voluntary contributions are submitted on an after-tax basis and may be initiated, changed or terminated by the member at any time. There is no minimum or maximum amount that can be deducted.
Service Purchase Contract Contributions are generally used to repay contributions that were previously refunded and to restore credited service. The terms of the Service Purchase Agreement, including the amount to be repaid, the number of years to complete the payment and the monthly amount are established between the member and TRB. The member must complete and provide you with a copy of TRB Form 70 Authorization For Extra Retirement Deductions. This form indicates the date on which deductions are to be initiated, the monthly amount and the final date of payment.
What is the difference between a "Stand Alone" Transmittal Process and an Integrated Transmittal Process?
If you are using a "Stand Alone" Transmittal Process, this means that you are manually entering your data into the TRB Transmittal Software to add or delete members or to make financial (pensionable/earnable salary, FTE contributions) and demographic changes (name, address and SSN) to a member's account. You must go into an individual record and make manual changes whenever you need to update this information.
An Integrated Transmittal Process would extract all of the required information from your payroll system and populate it into the TRB Transmittal Software any time you were to add, delete or change a member's record. An advantage of an integrated system is that the data is only entered once through your payroll system thus avoiding duplicate entries and minimizing the chance for errors. Some of the larger school districts have customized their payroll systems or used an external payroll services to develop an integrated transmittal process.