Teaching earnings include all payments made for teaching and supervising students, student activities, and other assignments which are part of the total educational program.
They include, but are not limited to:
All earnings paid under a teaching contract
All earnings paid for teaching summer school
Earnings paid for coaching
Earnings paid for after-school and Saturday teaching
Earnings paid for tutoring
Earnings paid for supervision of cafeteria, lunchrooms, playground, school bus loading, etc.
Earnings paid for counseling and supervising student clubs and organizations, and other student extra-curricular activities
Employer payment of employee accounts receivable amounts due to labor contract litigation
Retirement incentives, bonuses, severance pay, and contract buyouts received with or before the final payment of regular earnings
Earnings paid for chaperoning student trips, dances, and other student activities and events
Earnings for pre-term orientation, workshop and curriculum planning
All earnings of school administrators, including earnings as board secretary, treasurer, clerk, etc.
Employer-paid employee retirement contributions
Tax-sheltered annuities under Section 403(b) of the Internal Revenue Code
Payments to a cafeteria health plan under Section 125 of the Internal Revenue Code