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Texas Payroll/Personnel Resource

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Benefit Replacement Pay for State Agencies
(Other Than Institutions of Higher Education)

Special Considerations When Leveling BRP

  • Current leveled amounts are paid only on regular pay and not on overtime, lump-sum or special pays. The leveled amount is dependent on the employee’s retirement system as follows:
    Retirement System Factor Leveling Amount Monthly Leveling Amount Semimonthly
    Employees Retirement System 0.066364152 $85.58 $42.79
    Teacher Retirement System 0.066666667 $85.94 $42.97
    Optional Retirement Program 0.066857143 $86.17 $43.09
    Judicial Retirement System Plan One 0.066364152 $85.58 $42.79
    Judicial Retirement System Plan Two 0.066364152 $85.58 $42.79
    Not participating in retirement plan 0.062134891 $80.44 $40.22
  • Leveling employees who are on leave without pay (LWOP) for an entire pay period may not receive BRP for that pay period and must be dropped from leveling for the remainder of the calendar year the LWOP occurred in.
  • BRP received by leveling employees may not, at any time, exceed the amount the individual would have received since the start of the year without leveling. If leveled BRP does exceed that amount, the employee automatically loses leveling eligibility for the remainder of the year.
  • If a state agency anticipates a change in a leveling employee’s compensation that will cause the individual’s FICA wages for the year to be less than $16,500, the agency must drop the employee from leveling, starting with the pay period in which the change takes effect.
  • Leveling employees who transfer from one state agency to another in the middle of the year must be dropped from leveling for the remainder of the year unless:
    • The receiving agency allows leveling.
      – and –
    • There is no break in service.
      – and –
    • The transfer is effective the first working day of the month.
  • Leveling employees who terminate employment or leave office before the end of the elected year are ineligible to be paid the difference between the BRP actually received and the amount that would have been received had leveling not been elected. This ineligibility exists regardless of whether the termination is voluntary or involuntary.
  • Leveling employees whose eligibility for leveling ends before the end of the elected year for a reason other than termination of employment or leaving office are entitled to be paid the difference between the amount of BRP that would have been received if leveling had not been elected and the BRP received by the employee up to the date the leveling ends. Other reasons could include wages that do not support BRP or a change in salary, such as a demotion, that could cause wages to fall below $16,500 in annual pay.
  • Leveling employees who terminate do not receive BRP on lump-sum payrolls.

Source

Texas Government Code, Sections 606.061(3), 659.121, 659.123, 659.125, 659.126, 659.127, 811.001(7).