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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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