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.
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 (i.e., if a member’s retirement is effective July 1, he or she cannot begin work in a public school system until August 1, at the earliest). If a TRS retiree is employed without a break in service, employers are responsible for reimbursing TRS for all benefits paid during that month.
Georgia law requires employers to certify the date the employee’s employment is or will be severed and that no agreement exists to allow the employee to return to service. This includes service as an independent contractor. Any return to employment or rendering of any paid service, including service for an independent contractor, for any employer during the calendar month of the effective date of retirement shall render the severance invalid and void the application for retirement.
According to the O.C.G.A 47-3-127(e)(1)(B) law, retirees’ salary is restricted based on the compensation earned at retirement or the average salary used to calculate retirement benefits. Upon receipt of an employment verification, TRS will calculate the salary limit for the rehired retiree.