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TRS Working Retirees Guidelines

HROG Section:
Employment
Document Title:
Teacher's Retirement System (TRS) Working Retirees Guidelines
Initial Date Posted:
June 15, 2001
Board Approval:
Applies To:
Source:
Related TASB Policy:
Board Policy DD (local)
Last Date Revised:

July 18, 2012
February 13, 2013
July 26, 2013
August 8, 2013
December 2, 2013

Purpose

Employment guidelines for TRS Retirees working for DCCCD.  Senate Bill (SB) 1669, passed by the Texas Legislature in 2011, made important changes to the employment, after retirement limits, for TRS retirees.  TRS has adopted rule changes to implement SB 1669 and to provide new guidance for part-time employment.

 Retired before January 1, 2011

If you retired before January 1, 2011 as a service retiree, you may work as follows without losing any annuity payments after the required one (1) full calendar month break in service, however, you may incur TRS surcharges (see Note):

 

  • any position;
  • any employer; and
  • any amount of time

In summary: no limits on employment; no loss of annuity if you retired before January 1, 2011.  However, DCCCD imposes a maximum of 1014 hours per fiscal year for all part-time employment (hours include the cumulative total of all part-time positions worked, i.e., hourly, adjunct, and/or combined positions, at all DCCCD locations).

Note:  TRS-covered employees hired by DCCCD:  Any surcharges that may apply to you as a TRS-covered employee who retired after September 1, 2005, are the responsibility of you, the employee.  If you retired Before September 1, 2005, surcharges do not apply.  

You must report total hours worked each calendar month to the location Human Resources Department no later than the second work day of the following calendar month.  If a retiree does not report total hours, the district will report to TRS that the retiree worked more than one-half time.  Failure to report all hours worked by the due date may jeopardize continued employment with the DCCCD.

TRS working retirees must report zero hours if they did not work in a calendar month but are still employed. 

Retired after January 1, 2011

If you retired after January 1, 2011 as a service retiree, you may work as a substitute, part-time or full-time employee , as applicable below, without losing any annuity payments after the required one (1) full calendar month break in service, however, you may incur TRS surcharges (see Note):

  • Substitute (taking the place of a current employee – the position cannot be vacant)
  • Part-Time (employment that is less than 4 hours per day
  • Half the number of work days in a calendar month if combining substitute and part-time employment
  • Full-Time (employment that is greater than half-time) after a twelve (12) full, consecutive calendar month break in service after date of retirement with a TRS covered employer

In summary, you may return to work less than half-time as a substitute, part-time or combined employment without forfeiting your monthly annuity.  Retirees who work the equivalent of half-time or more will incur surcharges and may lose their annuity (see Note).

Note:  TRS-covered employees hired by DCCCD:  Any surcharges that may apply to you as a TRS-covered employee who retired after September 1, 2005, are the responsibility of you, the employee.  If you retired before September 1, 2005, surcharges do not apply. 

You must report total hours worked each calendar month to the location Human Resources Department no later than the second work day of the following calendar month.  If a retiree does not report total hours, the district will report to TRS that the retiree worked more than one-half time.  Failure to report all hours worked by the due date may jeopardize continued employment with the DCCCD.

TRS working retirees must report zero hours if they did not work in a calendar month but are still employed.  

Background

Definitions

 

Eligibility

Procedures

TRS retirees are eligible to work in part-time positions under the following conditions without incurring TRS surcharges:

 

  • Credit Instruction:  A part-time (adjunct) workload is not to exceed eighteen (18) clock hours per week.   Course instruction and lab hours will be counted as two (2) clock hours per credit. See "Clock Hour" grid below to determine workload.

Clock Hour Grid For TRS Purposes

 

 

 

    

L

E

C

T

U

R

E

    

    

0

1

2

3

4

5

6

7

8

9

     0 2 4 6 8 10 12 14 16 18
L 1 2 4 6 8 10 12 14 16 18
     2 4 6 8 10 12 14 16 18
A 3 6 8 10 12 14 16 18
     4 8 10 12 14 16 18
B 5 10 12 14 16 18
     6 12 14 16 18
S 7 14 16 18
     8 16 18
     9 18
 


 

  • Non-Credit Instruction:  The District has implemented workload guideline limitations for all TRS part-time employees – not to exceed 1014 work hours per fiscal year.  If an employee meets the limitation maximum they must discontinue working or terminate all DCCCD employment.

  • Hourly:  A retiree returning as part-time staff will be allowed to work 3.9 hours per day, 19.5 hours per week (not to exceed the DCCCD’s maximum total of 1014 hours per fiscal year for all combined part time positions worked within the DCCCD).

  • Combined Employment:  Employee working a combination of positions, i.e., part-time hourly and adjunct, or adjunct and substitute, etc.  Employees may work a combined maximum of 1014 hours per fiscal year (hours include the cumulative total of all positions worked at all DCCCD locations). 

If a TRS retiree works beyond the maximum allowed hours in any calendar month, their TRS annuity will be forfeited for that month and they will also be assessed the TRS Pension surcharge on their gross wages earned for that month. 

TRS employee retired after January 1, 2011, will lose their annuity based on the following:

 

  • The retiree returned to work full-time without a twelve (12) full, consecutive month break in service.
  • The retiree has worked more than half  the number of work days in a calendar month if combining substitute and part-time employment.
  • The retiree has returned to work (part-time) prior to completing the required one(1) full calendar month break in service after retirement.

 

 

Calendar Month

For TRS reporting purposes, total hours worked must be for an entire calendar month, not the total hours worked during the DCCCD pay period.

For more information regarding Guidelines for Teacher’s Retirement System (TRS) Working Retirees and surcharges, please see links below.

TRS working retiree guideline details are located in the Employment After Retirement Handbook found at the link below:

http://www.trs.state.tx.us/benefits/documents/employment_after_retirement.pdf

TRS retirees are responsible for paying all surcharges incurred:

Employee Responsibility

HR Responsibility

Exceptions To Policy

Other Notes

Related Links