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Q. Are payouts for vacation days, sick days, and/or personal days reported to TRF?
A. Paid days or lump sum payouts for vacation days, sick days, and/or personal days are not reported to TRF as a day of service credit. Pursuant to 35 IAC 14-5-1, a member is entitled to one day of service credit when the member engages in covered service for a standard workday or any fraction thereof. In this definition, a paid leave day does not count as a day of service.
Q. Are wages, contributions, and service credit days reported for paid vacation days, sick days and/or personal days?
A. Wages and contributions are reported to TRF so long as the payments are not for accrued but unused leave time. Service credit for paid leave time is not acceptable and should not be reported.
Q. How do I know when to report a substitute teacher to TRF?
A. Pursuant to Indiana law, in order for part-time and substitute teachers to be members of the Fund, they must:
Contributions should not be collected for substitute teachers who do not meet the criteria above. Once qualified substitute teachers teach the required number of days, they become members of the Fund. The substitute teachers and their employers must then begin making contributions (IC 5-10.4-4-11; IC 5-10.4-7-7; IC 5-10.4-7-12). Retroactive payments are not required for service prior to the teacher retiring before the required number of days. Pursuant to the rules set forth in Indiana Code 5-10.4-4-6, teachers may purchase additional service credit for substitute teaching service prior to becoming a member of the Fund.
Q. How do I make a Wage and Contribution correction to a member account that I had reported incorrectly in the past?
A. To correct wage and contribution information that was submitted in the past you would need to complete and Online Adjustment in the ERM Application. You will need to locate the member and their previously submitted wage and contribution transaction. Then you will submit the adjustment information. Instructions on how to complete this can be found in the Wage and Contribution User Manual.
Q. Do we report a full time teacher without a contract to TRF?
A. Yes. According to Indiana Code 5-10.4-4-1, a legally qualified and regularly employed teacher should be a TRF member. The legislative code does not state that a contract is mandatory for membership.
Q. After submitting my Wage and Contribution Report, I realized that I was supposed to report the information to PERF and not to TRF. How do I correct this?
A. This only way this could occur in ERM is if an employer enrolls a member into the wrong fund and then submits contributions for the member to the wrong fund. An online Wage and Contribution Adjustment needs to be submitted to correct the member’s information. Please see the Wage and Contribution User Manual for step-by-step instructions on how to complete this. If there is a credit due, the money will be applied toward the next Wage and Contribution payment after the negative adjustment is successfully processed. An adjustment report to INPRS may be processed at any time.
Q. What does FSP stand for?
A. FSP stands for Federally Supported Programs. FSP is found as part of the Wage and Contribution process. If a qualified TRF member is paid by federal funds, then the wages should be reported to TRF as FSP wages. It is a requirement that FSP contributions be paid on any FSP wages earned by a qualified TRF member regardless of whether or not the member’s status places them in the Pre-1996 Account or the Post-1996 Account.
Q. As an employer, I am having trouble logging in to ERM with my current username and password. How can I gain access to ERM?
A. Access the ERM Web site at http://inprs.in.gov/erm/faces/login.jspx. Your username is your email address (example: Jsmith@erm.com). If you are a new ERM user, you should have been emailed a temporary password. If you are an existing user and cannot remember your password, please click the Forgot Password link. You will have to answer a security question and then you will be emailed a new temporary password. If you have entered your password incorrectly more than five times, you will need to contact your system administrator. Please see the ERM Overview User Manual for more information.
Q. After I submitted my Wage and Contribution Report, I received the error ‘Member exceeded 10% voluntary contributions’ even though the reported amount only exceeded 10% by a penny or two. Why does this occur?
A. According to IRS rules, we cannot accept any rounding up on the maximum 10% voluntary contributions. The voluntary contribution totals will need to be corrected so that they do not exceed 10% of the reported wages.
Q. Are coaching and/or Lay coaching wages, contributions and service reported to TRF?
A. Unless otherwise required by law, a licensed teacher employed by a school corporation as a teacher and who under a standard teacher contract or separate contract is also employed to provide extracurricular student activities, those activities being generally described as voluntary activities sponsored by the school, for student involvement in public performances, contests, athletic competitions, demonstrations, displays, and club activities, is performing covered employment and compensation for such employment is included as basic salary.(35 IAC 14-2-10(b)).