(a) A public junior college or public junior college district required to make contributions under §825.4071, Government Code, shall submit the contributions and reports related to the contributions in a form required by TRS along with the regular payroll report required monthly by TRS. Upon request by TRS, an employer or an employee shall provide copies of, or otherwise make available, any records that TRS determines are necessary to administer this section.     
      (b) Employer contributions required under §825.4071, Government Code, shall be made based on compensation paid by the employer that is reportable to TRS.     
     Source Note:        The provisions of this §25.37 adopted to be effective July 17, 2014, 39 TexReg 5430