When a member is absent due to active military leave, employers will need to report these members with their pay-period reports in Gemini. TRS will give full earnings and service credit to all members called away from teaching to active military duty without charging any contributions for the time period the members are on active duty. Military earnings will be reported equal to the amount the member would have earned for the days absent due to being called to active military duty. No contributions will be due on this amount. The base salary earnings may need to be adjusted on future pay period(s) to reflect that the member had ML Payment Reason in prior period(s) and that the earnings reported as Payment Reason of ML – Military Leave have been calculated on the member’s daily per diem. TRS will review all members in active military duty at the end of the year to ensure contributions have not been paid on the earnings reported for days the member was on active military duty. The following examples can be used for reporting military leave in Gemini.
Military leave examples 1- 4 below uses the following member data:
- District pays semi-monthly
- Member’s full annual rate $60,000; Base salary $2,500/pay
- Member’s coaching stipend $4,000; Extra-duty $166.67/pay
- Member’s flex plan benefit $2,000; Flex plan $83.33/pay (for cash takers prorated on a pay period basis)
Example 1:
The member is on military leave for the full school year, and he/she is not paid any earnings from the district. There will be one (1) record for this member. Report per pay-period as the following:
Payment Reason: Military Leave (ML)
Earnings: $2,750.00 [($60,000 + $4,000 + $2,000) / 24]
Contributions: $0
Days Paid: Report # Days from each pay-period per the school calendar
Example 2:
The member is on military leave for the full year and the district pays the difference in district salary and military salary to the member. There will be one (1) record for this member. Report per pay-period as the following:
Payment Reason: Military Leave (ML)
Earnings: $2,750.00 [($60,000 + $4,000 + $2,000) / 24]
Contributions: $0
Days Paid: Report # Days from each pay-period per the school calendar
Example 3:
The member is on military leave for three days in October during the first pay-period. There are 11 total days in this pay-period. Coaching was not performed in October. There will be four (4) records for this member. Report on the first pay-period in October as the following:
Payment Reason: Base Salary (BS)
Earnings (BS): $1,500.00 [($60,000 / 24) – ($60,000 / 180 x 3)
Contributions (BS): $135.00
Days Paid (BS): 8
Payment Reason: Extra-duty (ED)
Earnings (ED): $166.67
Contributions (ED): $15.00
Days Paid (ED): 0
Payment Reason: Flex Plan (FB)
Earnings (FP): $83.33
Contributions (FP): $7.50
Days Paid (FP): 0
Payment Reason: Military Leave (ML)
Earnings (ML): $1,000.00 ($60,000 / 180 x 3)
Contributions (ML): $0.00
Days Paid (ML): 3
Example 4:
Member is on military leave for one (1) full pay period. There are 10 days in the pay period. Coaching did not occur during this pay period. There will be two (2) records for this member on the first pay period of the month and three (3) records on the second pay period. Report as the following during this full pay period while on military leave:
First Pay Period
Payment Reason: Extra-duty (ED)
Earnings (ED): $166.67 ($4,000 / 24)
Contributions (ED): $15.00
Days Paid (ED): 0
Payment Reason: Military Leave (ML)
Earnings (ML): $3,416.67 [($60,000 / 180 x 10) + 83.33]
Contributions (ML): $0
Days paid (ML): 10
Second Pay Period
Payment Reason: Base Salary (BS)
Earnings (BS): $1,666.67 [$2,500 – (60,000/180x10 – 2,500)]
Contributions (BS): $150.00
Days Paid (BS): Number of days in the pay period
Payment Reason: Extra-duty (ED)
Earnings (ED): $166.67
Contributions (ED): $15.00
Days Paid (ED): 0
Payment Reason: Flex Plan (FB)
Earnings (FP): $83.33
Contributions (FP): $7.50
Days Paid (FP): 0
Military Leave examples 5 - 6 below uses the following member data:
- District Pays Monthly
- Member’s Full Annual Rate $60,000; Base salary $5,000/pay
Example 5:
Member is on military leave for one (1) full month. There are 22 days in this monthly pay- period. One complete pay period with no overlap. There will be one (1) record for this member for each pay period of the month. Report as the following during this full pay period while on military leave:
First Pay Period
Payment Reason: Military Leave (ML)
Earnings: $7,333.33 ($60,000 / 180 x 22)
Contributions: $0
Days Paid: 22
Second Pay Period
Payment Reason: Base Salary (BS)
Earnings (BS): $2,666.67 [$5000 - (7,333.33 – 5,000)]
Contributions (BS): $240.00
Days Paid (BS): Number of days in the pay period
Example 6:
Member is on military for a total of 26 days which expands over 2 pay-periods. During the first pay-period, there were a total of 20 days, and the member was on ML for 4 days. The second pay-period has a total of 22 days, the member was absent for ML for all 22 days. There will be two (2) records for this member on the first pay-period and one (1) record for this member on the second and third pay-periods. Report as the following during each pay-period while on military leave:
First Pay Period:
Payment Reason: Base Salary (BS)
Earnings (BS): $3,666.67 [($60,000 / 12) – ($60,000 / 180 x 4)]
Contributions (BS): $330.00
Days Paid (BS): 16
Payment Reason: Military Leave (ML)
Earnings (ML): $1,333.33 ($60,000 / 180 x 4)
Contributions (ML): $0
Days Paid (ML): 4
Second Pay Period:
Payment Reason: Military Leave (ML)
Earnings: $7,333.34 (60,000 / 180 x 22)
Contributions: $0
Days Paid: 22
Third Pay Period:
Payment Reason: Base Salary (BS)
Earnings (BS): $2,666.67 [5,000 – (7,333.34 – 5,000)
Contributions (BS): $330.00
Days Paid (BS): Number of days paid in the pay period