Educate Yourself

The Funding of Your TRS Account

How is my account with TRS funded?

All members of TRS currently contribute 5.53% of earnable compensation* to TRS by payroll deduction. Earnable compensation is defined as the full regular compensation payable to a member for his full normal working time. Effective with salaries paid to members for and after July 1, 1987, contributions are made on a before-federal tax basis. Effective with salaries paid for and after January 1, 1990, contributions are also made on a before-State of Georgia income tax basis.

In addition to your contributions, your employer also contributes to TRS. The employer contribution rate is 10.28% of the member's earnable compensation. The employer contribution helps fund TRS for current and future retirement benefits and is not part of your account, and is not refundable should you terminate TRS membership. Employer contributions are used solely to fund group benefits for all TRS members, including:

• Lifetime monthly benefits
• Disability benefits
• Death in service benefits

In accordance with Georgia law, your TRS account cannot be levied, garnished, or attached, and you may not assign payment of your benefits to another person or entity.  The only exception is payment of eligible benefits to your designated beneficiaries at your death. 

Neither your contributions nor interest as an active member or your monthly benefit as a retiree can be divided through a divorce decree or a Qualified Domestic Relations Order (QDRO). 

*For members whose current date of membership is on or after July 1, 1996, the maximum earnable compensation for which TRS contributions can be reported or which can be used to calculate retirement benefits is limited by Section 401(a) of the Internal Revenue Code. The salary limitation is currently $245,000 and is subject to adjustment for inflation.