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 employment 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 you if you worked on a full-time basis in the position.
Before returning to work in any capacity in a TRS-covered position, you must have a break-in-service of at least one month (if the retirement date is July 1, you can begin working no earlier than August 1).
Hourly: A schedule of the maximum hours that a retiree can work during each month of the fiscal year is located on the right. 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: You 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.
The return to work provision of Georgia law was originally scheduled to be repealed on June 30, 2016. However, passage of HB 208 by the 2012 Georgia General Assembly changes the repeal date to June 30, 2013.
If you have negotiated a return to work employment contract under theses provisions, please note that this type of employment will no longer be allowable after June 30, 2013. Retirees who are currently under an employment contract which extends beyond June 30, 2013, will be required to terminate or suspend their TRS retirement benefit.
You can be employed in any temporary full-time position for three months (the months do not have to be consecutive) in a fiscal year and continue receiving monthly benefit payments. The full-time position must be paid at the normal contracted compensation.
Independent Contractor: If you are engaged in an independent contracting relationship with a TRS covered employer, your compensation is limited to one-half of the average annual compensation used to calculate your retirement benefit or the final compensation at the time of your 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 you are employed by an entity (e.g. partnership, corporation, etc) doing business with a TRS covered employer, your compensation may be limited to one-half of the average annual compensation used to calculate your retirement benefit or the final compensation at the time of your retirement, whichever is greater. Documentation of your duties and responsibilities with the entity and your relationship with the TRS covered employer must be submitted to TRS.
Other Allowable Employment
Para Professional: You may 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: You may 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.