Okla. Admin. Code § 715:10-13-2
Contributions required on all regular annual compensation from all employers
Effective Sep 1, 202441 Ok Reg, Number 23<i><sup>1</sup>This emergency action expired before being superseded by a permanent action. Upon expiration of an emergency amendatory action, the last prior permanent text is reinstated. Therefore, on 7-15-99 (after the 7-14-99 expiration of the emergency action), the text of section 715:10-13-2 reverted back to the permanent text that was effective prior to enactment of the emergency action on 10-5-98, as was last published in the 1996 Edition of the OAC, and remained as such until amended by permanent action on 9-13-99.</i>; Amended at 16 Ok Reg 743, eff 10-5-98 through 7-14-99 (emergency)<sup>1</sup>; Amended at 16 Ok Reg 3567, eff 9-13-99; Amended at 19 Ok Reg 2729, eff 7-11-02; Amended at 40 Ok Reg 1293, eff 9-11-23; Amended at 41 Ok Reg, Number 23, effective 9-1-24Teachers' Retirement System
- (a) Contributions shall be made on all regular annual compensation, as defined in OAC 715:10-13-1, received by a member from any participating employer, including federally-subsidized programs under the direct administration of a public school.(d) Individuals who join the Teachers' Retirement System during the school year and who have been employed prior to becoming a member must make retroactive contributions from the date their qualifying employment began. The membership date of such a member is the date the first payment is received, not the beginning of the school year. The member shall not receive full service credit until the balance of contributions, including any contributions required by the employer, are received by TRS.
- (b) For employees who are participating in TRS at one employer while maintaining employment in an ineligible position at the same or another employer: the employer that employs the member in the ineligible position must remit contributions on the regular annual compensation of that employee. This is generally known as contributing on secondary employment. This includes pay to a teacher who also drives a school bus, members of TRS who are working part-time for another school and members employed on a regular basis who are employed by the same or different school in a summer school or night school program.
- (c) All public schools shall treat the employee contributions as being picked-up under the provisions of Section 414(h)(2) of the Internal Revenue Code.
<i><sup>1</sup>This emergency action expired before being superseded by a permanent action. Upon expiration of an emergency amendatory action, the last prior permanent text is reinstated. Therefore, on 7-15-99 (after the 7-14-99 expiration of the emergency action), the text of section 715:10-13-2 reverted back to the permanent text that was effective prior to enactment of the emergency action on 10-5-98, as was last published in the 1996 Edition of the OAC, and remained as such until amended by permanent action on 9-13-99.</i>
Amended at 16 Ok Reg 743, eff 10-5-98 through 7-14-99 (emergency)<sup>1</sup>
Amended at 16 Ok Reg 3567, eff 9-13-99
Amended at 19 Ok Reg 2729, eff 7-11-02
Amended at 40 Ok Reg 1293, eff 9-11-23
Amended at 41 Ok Reg, Number 23, effective 9-1-24