2024-2025 Supplemental Pay
FICA Alternative- All employees who are not eligible to participate in the Teacher Retirement System of
Texas (part-time, seasonal, temporary employees). Employees are not subject to Social Security taxes while
covered by this plan. 7.65% of an employee’s gross salary is contributed to the FICA Alternative Plan.
Contributions to this plan are on a pretax basis. Any previously earned benefits under another retirement
plan, such as Social Security, will not be reduced by participation in this plan.
District personnel employed on an hourly basis are hired and placed on a wage scale commensurate with
the position and established by the Board of Trustees and Administration. Under no circumstances is an
hourly worker to be placed on a higher hourly rate of pay without prior authorization from Human
Provision and Applications of Garland ISD District Salary Schedule
Payday is the 27th of each month for paid professional and paraprofessional employees. Payday will be the
preceding Friday when the 27th falls on a weekend. In December, payday will be the last workday before
winter break. For Biweekly paid employees (Food Service, Maintenance, Transportation, Warehouse, and
Substitute), payday is every other Friday. An employee’s payroll statement contains detailed information,
including deductions, withholding information, and accumulated leave.
Medicare Tax - For all employees hired after April 1, 1986, a 1.45% Medicare Tax is deducted, which is
matched by the district and sent to the Social Security Administration. The benefit of this tax to the
employee is that at the age of 65, the employee would be eligible for free Medicare Part A coverage if this
tax or a combination of this tax and regular Social Security participation has been paid for at least ten years
(40 credits or 40 quarters).
Teacher Retirement - Effective September 2023, 8.25% of the employee's gross salary is sent to the Teacher
Retirement System of Texas for deposit in the employee's account once the employee is eligible for TRS
membership. This money accumulates with interest as a tax-deferred retirement benefit. The state also
contributes to the retirement system. The money that an employee contributes and the interest that money
earns may be withdrawn only if the employee ceases to work for a Texas public school. Upon withdrawal,
federal income tax is due on the principal and interest that has been treated as tax-deferred. For more
detailed information on the retirement system, contact the Texas Teacher Retirement System at (800) 223-
8778 or visit the TRS website at www.trs.texas.gov.
TRS Care - TRS-Care receives state general revenue contributions equal to 1% of the salaries of all active
public education employees. In addition to these contributions, TRS-Care is funded by retiree premiums as
well as contributions from active public education employees and local school districts. The active public
education employee contribution rate is 0.65% of payroll, while school districts contribute 0.55 % of payroll.