1. (a) Persons who serve as substitutes in positions otherwise eligible for membership may qualify for membership provided that they serve for at least 90 days in one school year.
2. (b) For purposes of this title, a substitute is a person who serves on a temporary basis in the place of a current employee. A substitute may be paid no more than the daily rate of pay set by the employer.
3. (c) Membership may be established and credit received by verifying the number of days worked as a substitute and salary earned. Verification must be made on a form prescribed by the retirement system.
4. (d) In no event shall verification of substitute service be accepted after a member has retired from the system and his or her first monthly annuity payment has been issued or after the effective date of a member's participation in the Deferred Retirement Option Plan (DROP).
5. (e) Once substitute service is verified as provided in subsection (c) of this section, required deposits and fees must be paid before any benefits are paid by TRS on behalf of the member.
6. (f) Payment for substitute service required in subsection (e) of this section will be accepted and credit granted only as permissible under the Internal Revenue Code.
7. (g) Substitute service purchased as provided in this section shall be considered the equivalent of at least four and 1/2 months of service. Members claiming credit for such service will be assessed a fee for delinquent deposits, if applicable, as provided in §25.43 of this title (relating to Deposits for Unreported Service).

Source Note:The provisions of this §25.4 adopted to be effective January 1, 1976; amended to be effective January 1, 1979, 3 TexReg 4439; amended to be effective March 12, 2003, 28 TexReg 2093; amended to be effective April 4, 2006, 31 TexReg 2868.