TRS Policy on Hiring TRS Retirees

Retired members of the Teachers Retirement System of Georgia (TRS) have the ability to be employed on either a full or part-time basis under certain terms and conditions.  All employment of a TRS retiree must be reported to TRS prior to employment.

TRS will review all work of a retiree on a monthly basis just as it does all active members.  All compensation whether on an hourly or salaried basis cannot exceed 49% of the compensation that would normally be paid to the individual if he or she worked on a full-time basis in the position.

Before returning to work in any capacity in a TRS-covered position, TRS retirees must have a break-in-service of at least one month (if the retirement date is July 1, the employee can begin working no earlier than August 1).

Part-Time Employment

Hourly                                 

TRS has published a schedule of the maximum hours that a retiree can work during each month of the fiscal year on our website.  This calculation is based on the total business days for each month, less the generally observed holidays.  This should accommodate all payroll cycles used by TRS employers.

Salaried

The retiree can only receive forty-nine percent (49%) of the normal contracted compensation for the position being held. The employment cannot exceed forty-nine percent (49%) of the full-time status of the position.

Full-Time Employment

Temporary Employment

A retiree can be employed in any temporary full time position for three months in a fiscal year and continue receiving monthly benefit payments. The full time position must be paid at the normal contracted compensation.

Full Time Employment

TRS retirees can teach full time (pre-kindergarten through grade 12) and continue to receive monthly benefit payments, in the capacity of a full time classroom teacher, principal, superintendent, counselor, improvement specialist or librarian.  The retiree must have been retired prior to December 31, 2003 (Effective date of retirement must be December 1, 2003 or earlier). The employer that hires a retiree to work under the provisions of full time employment must pay all employer contributions to TRS.

Contractual Employment

Independent Contractor

If a retiree is engaged in an independent contracting relationship with a TRS covered employer their compensation is limited to one-half of the average annual compensation used to calculate their retirement benefit or the final compensation at the time of their retirement, whichever is greater.  A copy of the contract must be submitted to TRS prior to the effective date of the contract.

Employed by an Entity doing business with a TRS Covered Employer

If a retiree is employed by an entity (e.g. partnership, corporation, etc) doing business with a TRS covered employer their compensation may be limited to one-half of the average annual compensation used to calculate their retirement benefit or the final compensation at the time of their retirement, whichever is greater.  Documentation of the retiree's duties and responsibilities with the entity and the retiree's relationship with the TRS covered employer must be submitted to TRS.

Other Allowable Employment

ParaProfessional

A retiree can be employed as a paraprofessional in a less than full time capacity. The full time status for this position is determined by the employer.

Substitute Teaching

A retiree can be employed as a substitute teacher at the daily rate of pay.

Annual Audit of Employment of TRS Retirees

Department of Audits will be performing detailed audits of employment records searching for TRS retirees.  Any discrepancies will be investigated and, if necessary, benefit payments may be terminated and/or funds collected for benefits wrongly paid.

More information is available in the Employer section of http://www.trsga.com/. Once you are in the Employer section, click on the Educate Yourself button and the "Hiring TRS Retirees" section.