Annual Statements have been sent for all active teachers as of January 14th. Annual Statements do not reflect service purchases completed AFTER June 2025. If you need to request a duplicate copy of your Annual Statement prior to February 2nd please contact your employing district. Inactive and State employed TRB members will receive their statements in February. The Annual Statement Center can be used to alert TRB of possible errors on your statement. Duplicate statements for the 2024-25 year will be added to the Annual Statement Center on February 2nd 2026.

FAQs for Employers

What is the definition of Pensionable, Earnable and FTE?

Pensionable Compensation is member compensation that is subject to mandatory contributions during the reporting period (month), excluding any other compensation that the member may receive that is exempt for purposes of the retirement system. Pensionable compensation must be greater than zero and must be less than, or equal to, earnable compensation. Monthly pensionable compensation is annual pensionable compensation divided by 10. You divide by 10 because TRB operates on a 10-month year (September-June).

Earnable Compensation is defined as the maximum compensation that the member could earn on a full-time basis that would be subject to mandatory contributions. Earnable compensation must be greater than zero and must be greater than or equal to pensionable compensation. Monthly earnable compensation is annual earnable compensation divided by 10. You divide by 10 because TRB operates on a 10-month year (September-June).

Full-time-equivalent percentage (FTE) must be greater than zero and should equal pensionable compensation divided by earnable compensation.