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Employment After Retirement document sample
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Employment of Retired Members Report
The purpose of the Employment of Retired Members Report is
to report on a monthly basis the TRS retirees returning to work.
TRS contributions will not be withheld from the retiree’s salary.
Paid time-off, including sick leave, vacation, and compensatory
time is considered employment for purposes of employment
after retirement and must be reported to TRS as employment for
the calendar month in which it is taken.
Half-time or less
The paid time-off reduces the number of hours available to work in a
half-time position in the calendar month in which the paid leave is
taken.
Full Time Employment
If the paid time-off is the only time reported for the calendar month,
this still counts as employment. The time-off must be reported as if it
were time worked.
1
Required Break In Service
A member must cease all employment with all
TRS-covered employers for one full calendar
month after the retirement date.
An exception is a May 31st retiree required to work
into the month of June, but no later than June 15th,
to complete work required for the school year.
Under this rule the retiree may not return to
employment for a TRS-covered employer until
August 1st.
2
Definition Of A School Year For A Retiree
For employment after retirement purposes, the definition of
“school year” is the 12-month period beginning September
1st and ending August 31st of the next calendar year.
A retiree cannot work “full time” in the same school year in
which retirement occurs without forfeiture of the monthly
annuity check.
Note: Unless the retiree is working under one of the
Bus Driver Exceptions
A retiree who has worked full time for six-months during
the school year and then returns to work in August in any
capacity will forfeit the August annuity check. Even
though classes for the new school year generally begin in
August, for a retiree August is considered the last month of
the previous school year.
3
Report Components
Summary of Requirements:
For Retirees who retired BEFORE January 1, 2001
• Only report in Area 2 of the Signature component
Include them in the appropriate work category box:
Teachers/Librarians
Support Staff
Bus Drivers
Counselors/Nurses
• Do not include these retirees in the ER-10 record
4
Report Components
Summary of Requirements:
For Retirees who retired AFTER January 1, 2001
• Report through the Detail component, ER-10 record
AND
• Report in Area 1 of the Signature component
5
Report Components
Summary of Requirements:
If no Retirees are employed
• Only submit the Signature component
• Check the appropriate box in Area 1 and Area 2
6
7
Retirees Who Retired AFTER January 1, 2001
May Return To Work In Three (3) Categories
Employment Type Codes:
1. Substitute (S)
2. One-Half time or less (H)
3. Full time (F)
8
Criteria For Substitute Employment
Service retirees may substitute an unlimited
number of days during the school year if the
following two (2) criteria are met:
1. A retiree is serving in the place of a
current employee
AND
2. The salary earned is not more than the daily rate
of substitute pay as set by the employer.
9
Substitute Reporting Requirements
Retirees who retired AFTER January 1, 2001.
√ Include the following information in the Detail (ER-10):
Employment type code of “S”
Is retiree a DISABILITY RETIREE?
If “yes”, record the number of days worked in the calendar month.
10
Criteria for One-Half Time or Less
One-half time is 50% of the full-time workload for that particular
position for that particular calendar month. One-half time
employment measured in clock hours must never exceed one-half
of the time required for full time for that position in the calendar
month or 92 clock hours, whichever is less.
Bus driving is measured in days. To qualify for half-time, a
retiree may only drive the bus one-half the number of work days
in the month.
Do not report bus drivers under half-time if eligible for one of the
bus driver exceptions. Report them under Full-time with the
appropriate bus driver exception code.
The time available to work will vary from month to month due to
the actual number of working days in the month.
Paid time-off including sick leave, vacation leave, and
compensatory time is considered employment and reduces the
number of hours available to work in the calendar month in which
the paid leave is taken.
11
One-Half Time Reporting Requirements, continued
Retirees who retired AFTER January 1, 2001
√ Include the following information in the Detail (ER-10):
Employment type code of “H”.
Report the amount of time actually worked (including paid time-off) by the
retiree during the reported calendar month.
Report the amount of time required for full-time employment in that position.
Describe the time worked in one of the following work unit codes:
C-classes D-days H-hours S-semester hour
Is the retiree a DISABILITY RETIREE?
If “yes”, record the number of days worked in the calendar month.
12
Full-time Employment
Full-time employment is employment for more than 50% of the
full-time load. There are seven (7) ways to be employed full
time.
Full-time employment must be identified by one of the
following full-time employment type codes:
1. (S) Six-Month Exception
2. (A) Acute Shortage Area as a Classroom Teacher
3. (P) Principal or Assistant Principal
4. (B) Bus Driver retired BEFORE September 1, 2005
(D) Bus Driver retired AFTER September 1, 2005
5. (N) Nursing Faculty
6. (W) Waived
7. Three-Month Trial Exception (T)
File form TRS 118-D prior to the end of the 3 month
trial period.
13
Eligibility Criteria for Full-Time Exceptions
1. Cannot be used in same school year as retirement
Can be used every year after retirement
Six-Month Exception
Cannot be used with any other exception to loss of benefit (Substitute,
Acute Shortage Area, Principal or Assistant Principal, Bus Driver, Half-
time, Nursing Faculty)
Will forfeit annuity for any work performed in the 7 th and successive
months even if there has been a change of position
Six-months must be from September through August
2. Must have a 12-consecutive calendar month break in service since the
date of retirement
Acute Shortage Area as a May not be early age retiree
Classroom Teacher Must be a classroom teacher
(public schools/charter schools Must be certified by SBEC to teach the subject
only) Must teach at least one class in a subject defined as an “acute shortage
area”
Other certified applicants who are not TRS retirees must be given
hiring preference
Must submit form TRS 581 annually
14
Eligibility Criteria for Full-Time Exceptions, continued
3. Must have a 12-consecutive calendar month break in service since the
date of retirement
Principal May not be early age retiree
Must be employed as a Principal or Assistant Principal
Or
Must be certified as Principal
Assistant Principal Must submit form TRS 581 annually
(public schools/charter schools
only)
4. Must not be an early age retiree
Must drive a bus route that meets TEA guidelines
Bus Driver For retirees who retired on or after September 1, 2005, bus driving must
(public schools only) be the primary job. The secondary job, if any, must be less than one-half
time
15
Eligibility Criteria for Full-Time Exceptions, continued
5. Must have a 12-consecutive month break in service since the time of
retirement
Nursing Faculty Must be certified to teach nursing
Must submit form TRS 581N annually
(higher education only)
6. This means that the retiree is not eligible for TRS payment; therefore, the
payment from TRS will be forfeited (suspended) due to work in excess of
Waived time allowed by TRS Laws and Rules.
Examples:
(1) work in excess of 6 months during a school year in which the Six-
Month Exception is used
(2) work greater than ½ time in any month not covered by an exception
(Six-Month Exception, Acute Shortage Area, Principal/Assistant Principal,
Bus Driver, Nursing Faculty)
16
Full-Time Employment Reporting Requirements,
continued
Retirees who retired AFTER January 1, 2001
√ Include the following information in the Detail (ER-10):
Employment type code of “F”
Full-time employment type code of S, A, P, B, D, N, W, or T
Beginning date of employment for the school year (not month to month)
Ending date of employment for the school year (not month to month)
Note: Retirees completing all work on or before June 15th will not lose the June
annuity. Begin date is August and end date is June XX.
Retirees with a 12-month contract/work agreement should be reported
with a begin date of September and end date of August.
17
FORM TRS 122
List Name and SS # of TRS retirees who retired after January
1, 2001 and who will be employed Full Time in August
XXXX.
Do not list retirees working under one of the exceptions:
Bus Driver
Acute Shortage Area
Principal/Assistant Principal
Nursing Faculty
If no retirees to report, fax with “None” indicated on the
form.
18
Disability Retiree
A disability retiree is allowed to work 90 days per school year (
September to August) as a substitute or on a one-half time
basis. In both provisions, the number of days worked must be
reported.
A disability retiree may work full time for three (3) consecutive
months by using the Three-month exception. This is a one-
time exception and requires that form TRS 118-D be submitted
prior to the end of the third month.
19
Adjustment Procedures
Use the New ER Correction system
20
Reporting Entity Pension Surcharge
for Reported Retirees Report
This surcharge will be collected on each retiree
reported in Area 1 or Area 2 of the Employment of
Retired Members Report
UNLESS the retiree is exempt.
21
Certain Retirees are Exempt
1. Retiree reported only as a substitute
EXCEPTION: If substitute service is combined with other TRS-
covered employment, the surcharge is owed by the employer that
reports the retiree on all compensation earned, including
compensation for the substitute service.
2. Retirement date is prior to September 1, 2005
3. Retiree does not meet the requirements for TRS
Membership Eligibility.
22
Reporting Entity TRS-Care Surcharge for
Reported Retirees Report
This surcharge will be collected on each retiree
reported in Area 1 or Area 2 of the Employment
of Retired Members Report
UNLESS the retiree is not covered by TRS-Care
Health Insurance.
or
UNLESS the retiree is exempt
Each retiree must complete form TRS 667
23
Certain Retirees are Exempt
1. Retiree reported only as a substitute
2. EXCEPTION: If substitute service is combined with other TRS-
covered employment, the TRS-Care surcharge is owed on a pro
rata basis by each employer that reports the retiree.
3. Retirement date is prior to September 1, 2005
4. Retiree does not meet the requirements for TRS
Membership Eligibility.
5. Retiree is not covered under TRS Care
24
25
Exhibit #1
Employment Eligible for
TRS Membership
Employment eligible for membership in TRS must meet each of the 3
requirements listed below:
1. Employment must be for one-half or more of the time required of the
standard workload for a full-time position.
2. Salary must be comparable to the rate of pay earned by the full-time
employee in a similar position.*
3. Employment must be on a regular basis for either an indefinite period of
time or a definite period of 4 ½ months or more in a school year.
Membership eligibility for positions requiring a varied work schedule is based
on the average of the number of hours worked in a calendar month and the
average number of hours worked must equal or exceed one-half of the
hours required for a similar full-time position.
*If an employee is working 20 hours or more per week for a definite period of 4 ½
months or more, the requirement for the comparable rate of pay does not have to be
met.
26
Full-Time Equivalent
Generally, a full-time position is one that requires employment of 40 hours per week
(standard workload). In some positions such as those held by support staff, a full-
time position might be less than 40 hours per week. However, a full-time position
must require at least 30 hours per week. If there is no full-time position available for
a particular assignment, determine the full-time equivalent for a position based on
the following:
The full-time equivalent for certified employees is no less than 40 hours per
week with one-half time being no less than 20 hours per week.
The full-time equivalent for non-certified employees can be no less than 30
hours per week with one-half time being no less than 15 hours per week.
27
Positions that do not have a
full-time equivalent
Certified Employees Non-certified Employees
Default to 40 hours per week Default to 30 hours per week
One-half time is 20 hours per One-half time is 15 hours per week
week
28
Other Employment Eligible
Employment as a school bus driver on a daily basis
for one or more bus routes that meet TEA guidelines
is eligible for TRS membership.
TRS Rules Chapter 25, Subchapter A, Rule 25.2
Any additional work performed by the above bus driver is
considered employment eligible for TRS purposes even if
performed for another TRS covered employer.
29
Other Employment Eligible
Concurrent employment in more than one position and each
position does not meet the requirements of employment
eligible is membership eligible if ---
the combined employment meets the requirements for
employment eligible.
TRS Rules Chapter 25, Subchapter A, Rule 25.6
30
Other Employment Eligible
Employment that does not meet the requirements for
employment eligible is membership eligible ---
if the member has already earned a TRS
creditable year of service for the current school
year.
31
Employment Not Eligible for
TRS Membership
Work as a substitute is not eligible for TRS membership.
Effective April 2006, the definition of a substitute is a person
who serves on a temporary basis in the place of a current
employee.
A substitute may be paid no more than the daily rate of pay
set by the employer.
Refer to TRS Rules Chapter 25, Membership Credit, Rule
25.4.
32
What is a Substitute?
For TRS purposes, there is only one term used to denote Substitute
Service and only one definition of Substitute Service.
A substitute is a person who serves on a temporary basis in the
place of a current employee and paid at the daily rate of pay as set
by the employer.
Various other terms are used within the public school community
which have no meaning within TRS Laws and Rules. Examples are:
Long-term substitute
Short-term substitute
Permanent substitute
The definition often given these identifying terms is employment
at the substitute rate of pay as set by the school board. For TRS
purposes, the rate of pay does not determine whether or not an
employee is a Substitute.
Reference GI-18 to determine if the employee is eligible for TRS
Membership
33
Employment Not Eligible for
TRS Membership
Employment that is part-time is not eligible for TRS
membership.
For TRS purposes, part-time is defined as employment that is
less than one-half the standard workload.
Refer to TRS Rules Chapter 25, Membership Credit, Rule
25.6.
34
Employment Not Eligible for
TRS Membership
Employment that is irregular, seasonal, or temporary
is not eligible for TRS membership.
Temporary for TRS purposes is defined as a period
of less than four and one-half months in a school
year.
35
Employment Not Eligible for
TRS Membership
Work as an independent contractor. Refer to TRS
Update publication of April 2007 for criteria that
can be used to determine if someone is an
independent contractor or an employee.
Employment in a Texas public college or university
when being enrolled as a student is a condition of
employment.
36
Helpful Information
reporting@trs.state.tx.us
1.800.433.5734
FAX # 512.542.6599
Locked out of TRAQS – Send E-mail to:
reporting@trs.state.tx.us
List your User ID #
Give your name
Give your telephone number
Coaches:
Melody Haywood, Extension 6177
Lynda Padron, Extension 6641
Sally Schubnell, Extension 6197
Claudette Leverett, Extension 6326
Merle Weiss, Extension 6107
37
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