Educate Yourself
Hiring TRS Retirees
LOCAL BOE, CHARTER SCHOOL, OR RESA
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
A schedule of the maximum hours that a retiree can work during each month of the fiscal year is located below. 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
Effective July 1, 2008, TRS retirees who retired under a normal service retirement may return to work and continue receiving full retirement benefits provided that they have been retired for a minimum of 12 months. Normal service retirement is defined as having at least 30 years of service credit or being age 60 with at least 10 years of service credit. All previous return to work provisions regarding full-time teaching in a TRS covered position in retirement have been superseded.
Local school systems may employ a retiree as a full-time classroom teacher, principal, superintendent, media specialist or counselor. The new legislation is very specific in defining a classroom teacher as a certified teacher (pre-K thru grade 12), employed by the public school system with the sole responsibility of academic instruction in a classroom. Principals cannot return to work in the same positions in the same schools from which they retired and superintendents cannot return to work in the same position in the same school system from which they retired. Under the provisions of this legislation, extracurricular employment in addition to classroom teaching (i.e. coaching, athletic director, band director) will not be eligible. Regional educational service agencies may still employ a retired teacher as an improvement specialist.
A school system employing a retiree must pay all employee and employer contributions to TRS as if the retiree was an active member of TRS. The retiree will not be eligible to accrue any additional employment benefits or receive any further creditable service as a result of re-employment.
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
Para Professional
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 on an unlimited basis.
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.
A copy of the policy is available to the right for printing.


