Georgia law was amended in 1976 allowing full-time public school lunchroom, maintenance, and warehouse supervisors and managers the option to elect membership in TRS. For reporting purposes only, this legislation is commonly referred to as HB272.
In 1982, transportation managers and supervisors were also allowed the option to elect membership in TRS. For reporting purposes only, this legislation is commonly referred to as HB1321. At the time these laws were enacted, the Department of Education was responsible for paying the employer contributions for all employees in these categories that elected to become members of TRS. However, 1992 legislation, HB912, placed limits on the employer contributions that would be paid by the Department of Education for employees in these four categories.
The effect of the 1992 legislation was for the Department of Education to only pay TRS employer contributions for one person or 7%, whichever is greater, of the total number of employees in each of the four categories for each school system. The local school systems would be required to pay the employer contribution for the number of managers and supervisors that exceeds the one person or 7%, whichever is greater, in each category. This amendment further provided that the Department of Education would continue to pay the employer contributions for all members in these categories who became members of TRS prior to April 1, 1992.
Each local school system is allowed to take a credit each month on the TRS Summarization of Monthly Report for employer contributions that are to be paid by the Department of Education for employees covered by HB272 and HB1321. In order for TRS to bill the Department of Education for these employer contributions the reporting employer must provide a certification form to TRS each month that is sent to the Department of Education.
The DOE Paid ERCON Certification form should be used for reporting to TRS. This form certifies to the Department of Education that the local school system is in compliance with Georgia law. The form is available on the Employer’s website under the DOE Paid ERCON tab.
The employer contributions that will be paid by the Department of Education should be included on line 4B of the Summarization of Monthly Report each month. This amount is deducted from the employer contributions paid by the reporting employer. The amount entered on line 4B must match the total employer contributions on the DOE Paid ERCON tab.