Chapter 5: Special Conditions
School District and Educational Service District Pay Adjustments
This section provides information that applies to school district and educational service district employees in the Public Employees' Retirement System Plan 1 (PERS), the School Employees' Retirement System (SERS), or the Teachers' Retirement System (TRS).
You must continue to set up regular contracts to be reported as earned. However, DRS provides alternatives to reporting as earned for pay adjustments. You do not need to change how you report to DRS and in some cases, your current business policies may not allow you to change.
The pay adjustments were developed within the following framework:
- time impact on daily work
- impact to benefit calculationservice versus compensation
Note: Review Employer Responsibilities before using pay adjustments.
For pay adjustments only, beginning with the 2006-2007 school year, you may report payments:
- as evenly distributed over the months of the school year associated with the pay, or
- as a lump sum payment.
Types of Payments that Qualify
This section of Chapter 5 identifies the types of payments that qualify for the reporting options if:
- there are no additions or adjustments to previously reported hours/days, and only pay is being adjusted, or
- hours/days are not an issue because the employee will earn a full year's service credit based on regular compensation, and
- you are making pay adjustments for the current school year only.
This Chapter Includes Pay Adjustments for:
- Calendar Issues
- Pay in Lieu of Vacation
- Retroactive Pay
- Time Sheet Cycles
- Time vs. Responsibility
- TRI Contracts