1. (a) Members shall deposit with the Teacher Retirement System of Texas 6.4% of the compensation received each pay period, including compensation received for part-time, irregular, seasonal, or temporary employment in a school year in which the member rendered service eligible for membership and the part-time, irregular, seasonal, or temporary employment is concurrent with other employment or rendered in a school year in which the member has already rendered sufficient service in an eligible position or combination of positions to earn a year of service credit.
2. (b) Deposits due for a pay period must be deducted by the employer from the member's salary for that pay period.
3. (c) The employer must submit the deposits with each regular payroll report to TRS.
4. (d) A member employed in an eligible position or in a combination of positions that together qualifies as service eligible for membership, as defined in TRS laws and rules, must make contributions on all eligible compensation received from all TRS-covered employers.
5. (e) Beginning September 1, 2014, the rate of contribution for each member that must be deposited under this section is 6.7 percent of the member's annual compensation for service rendered after August 31, 2014 and before September 1, 2015; 7.2 percent of the member's annual compensation for service rendered after August 31, 2015 and before September 1, 2016; and 7.7 percent of the member's annual compensation for service rendered after August 31, 2016 and before September 1, 2017. For service rendered on or after September 1, 2017, the rate of contribution for each member shall be the lesser of 7.7 percent of the member's annual compensation or a percentage of the member's annual compensation equal to 7.7 percent reduced by one-tenth of one percent for each one-tenth of one percent that the state contribution rate for the fiscal year to which the service relates is less than the state contribution rate established for the 2014-2015 school year.

Source Note:The provisions of this §25.25 adopted to be effective September 26, 1979, 4 TexReg 3303; amended to be effective September 4, 1981, 6 TexReg 3097; amended to be effective January 7, 1986, 10 TexReg 4950; amended to be effective March 12, 2003, 28 TexReg 2094; amended to be effective April 1, 2011, 36 TexReg 1830; amended to be effective July 17, 2014, 39 TexReg 5430; amended to be effective December 15, 2014, 39 TexReg 9705.