Back to Procedures Manual Index

Procedures Manual

6.1: Full-Time Only Corrections

Last Revised: Feb 1, 2016


Purpose

These procedures are used to correct full-time earnings for fiscal years that are questionable or when the employer determines an incorrect amount was reported. The amount reported should be the amount the employee would have earned if worked a full contract at 100 percent effort plus extra earnings. See Index 4.1 for definition of full-time earnings. Corrections are made online through TRSL's Employer/Membership Information Site (EMIS) Inquiry System.

Any corrections for fiscal years greater than three years old that result in an increase in service credit could result in an actuarial cost in accordance with LSA-R.S. 11:888 and LSA-R.S. 11:158.

If the actual earnings are incorrect, use the Prior Year Corrections (Form 4F) online update link to correct. Refer to Index 4.6.
Sections

Action to be Taken

Special Note on Part-Time Employees

Full-Time Only Corrections Examples

Action to be Taken

  1. Log into TRSL's Employer/Membership Information Site (EMIS).
     
  2. Select the “Full-Time Only Corrections” under Updates menu.
     
  3. Enter System, SSN (Social Security Number), and Fiscal Year on the left side of the screen.
     
  4. Click Select. Verify the correct member record has been retrieved (check member name and fiscal year).
     
  5. Enter correct Full-Time Earnings amount.
     
  6. Reason field – drop down menu
    • Select Part-time Employee if member is a part-time employee (see special note below); or
       
    • Select appropriate reason (if applicable); or
       
    • Leave this field blank  -- If no options from the down-down menu are selected, you must use the Comments field
       
  7. Enter Comment (recommended);
    • If member is a part-time employee, you must enter the Percent Effort; (see special note below); or 
       
    • Enter comment to address reason why the record was questioned or to note uncommon or atypical events
       
    • Examples:
      • less sales tax or less extra pay (if salary dropped from previous year);
      • worked full year (if service credit should be 1.00);  
      • dockages or days/days info (if partial year of service credit)
      •  changed from 12 mo to 9 mo employee, no break in service (uncommon/atypical event)
      • on Worker’s comp or Sabb Lv from MM/YY to MM/YY (uncommon/atypical event)
         
    • There is a limit of 72 characters combined when using the drop-down menu (from the Reason field) and the Comment field.  By not selecting a reason from the drop-down menu, all 72 characters will be available to use in the Comment field.  Providing as much detail as possible will allow TRSL to review and verify corrections faster. Exception: if certifying a part-time employee, you must select Part-time Employee as the reason from the drop-down menu; see special note below.
       
  8. Click Submit. A message will be displayed along with the changes made when transaction is complete.
     
  9. Descriptions of all error messages, causes of the error, and correction actions can be found on the Online Reporting Error Messages table at the following web address: www.trsl.org/uploads/File/Employer_Procedures_Manual/ErrorMsg.pdf
Special Note on Part-Time Employees:

Definition of Part-Time for purposes of applying the provisions of LSA-R.S. 11:766:
  • Employees are considered part-time for the purpose of earning service credit for eligibility purposes if they are scheduled to work a full normal work week (typically five days a week) but are scheduled to work less than a full normal day. Some positions may have a full normal work week that is less than five days, i.e. in some parishes speech therapists may work a four day week.
     
  • If you are a higher education employer and are certifying an adjunct professor please contact your assigned liaison for further instructions.
There are two types of credit related to part-time employment:
  1. Service Credit for Benefit Computation (used to calculate the retirement benefit)
    •  Formula: Actual Earnings ÷ Full-Time Earnings
       
  2. Service Credit for Eligibility Purposes (used to determine eligibility for retirement)
    • Formula: Service Credit ÷ Percent Effort
Percent Effort: In order for TRSL to calculate the Service Credit for Eligibility Purposes for part-time employees who are scheduled to work a full week, you must use the comment field to report the Percent Effort. Percent Effort is calculated by dividing the number of hours scheduled to work by the number of hours in a full day. For example, if someone is scheduled to work a full normal work week for five hours per day and 7 hours is considered a full day, then their percent effort is 71% (5 divided by 7 = 0.71).

Example: An employee is hired in January and is scheduled to work 6 out of 7 hours per day, 5 days per week (a full work week). She actually earned $14,000.00. If she would have worked full-time for the entire year, her full-time earnings would have been $32,558.00. This employee’s percent effort is 86% (6 divided by 7).

How do you certify that online?
  • Enter the full-time earnings as if this employee worked full-time for the full year - $32,558.00.
     
  • Choose “Part-time Employee” from the “Reason” drop down list.
     
  • In the comment section, enter the % effort. In the above example you would enter “86% effort."
     
  • The Service Credit for Benefit Computation and Service Credit for Eligibility Purposes will both be calculated by the system and/or by a TRSL analyst. In the above example they will both initially post as 0.43 ($14,000.00 divided by $32,558.00). A TRSL analyst will then calculate and update the Service Credit for Eligibility Purposes, which in this case would be 0.50. Service Credit for Eligibility Purposes is calculated by dividing the service credit by the percent effort (0.43 divided by 0.86 = 0.50).
Example: An employee is hired at the beginning of the year and is scheduled to work 5 out of 7 hours per day, 3 days per week (not a full work week). The full normal work week is 5 days. Although the employee is working less than the number of hours considered a full day, the employee is not considered parttime for the purpose of earning service credit for eligibility purposes because she was not scheduled to work the full normal work week. She actually earned $18,000. If she would have worked 7 hours per day for 5 days per week she would have earned $42,254.00. 

How do you certify that online?
  • Enter the full-time earnings as if this employee worked full-time for the full year - $42,254.00.
     
  • Choose the applicable reason from the “Reason” drop down list (First year of employment, Full-time Earnings Under/Overstated, etc.). Do not select “Part-time Employee” as the reason.
     
  • In the comment field enter how many days per week they were scheduled to work. In the above example you would enter “Worked 3 out of 5 days per week."
     
  • The Service Credit for Benefit Computation and Service Credit for Eligibility Purposes will both correctly post as 0.43.
NOTE: An employer representative cannot certify or correct his/her own questionable year/service credit information.

Full-Time Only Corrections Examples (click each to enlarge)








Back to Top of Page