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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reimbursing Retirement Contributions and Insurance Premiums (APS 005)

Issued: Nov. 22, 2005
Updated: Aug. 18, 2017 – View Changes

FPP A.034


Applicable to

State agencies and institutions of higher education using federal, private, other educational and general or non-educational and general funds for salary payments to employees participating in the Teacher Retirement System (TRS) and the Employees Retirement System (ERS) for group health insurance.


Agencies and institutions that receive the following funds for matching retirement contributions for employees participating in TRS must immediately forward these funds to TRS:

  • Federal funds
  • Private funds

Matching retirement contributions for employees participating in TRS that are due from General Revenue Dedicated funds, other educational and general funds or non-educational and general funds should be made monthly.

Also, institutions (except the University of Texas and Texas A&M University systems, which are self-insured) must reimburse ERS a proportional share of group health insurance premiums for both active and retired employees.

During the biennium beginning Sept. 1, 2017, institutions shall fund a portion of the group health insurance premiums of any benefit-eligible employee from sources available in the amount of 1 percent of the employee's actual base salary.

The calculation of base salary excludes:

  • Longevity pay
  • Hazardous duty pay
  • Benefit replacement pay (BRP)
  • Overtime pay
  • Other payments that are not part of the base salary of the benefit-eligible employee

These reimbursements should be made monthly per policies established by ERS.

For more information, see Payroll Contribution for Group Health Insurance (FPP P.005).

Legal cite

Government Code, Sections 825.406, 825.407; General Appropriations Act (GAA), Article III-34 Rider 5, 85th Legislature, Regular Session; General Appropriations Act (GAA), Article IX, Section 17.03, 85th Legislature, Regular Session.


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This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

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Changes to this Document
08/18/2017 Updated through the acts of the 85th Legislature, Regular Session
08/21/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information
08/30/2013 Updated through the acts of the 83rd Legislature, Regular Session
Glenn Hegar
Texas Comptroller of Public Accounts
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