SB 150 FAQs

• Statewide Qualifying Subject Areas: CTAE, Math, Special Education, Science, English Language Arts, Reading, and Writing Elementary Educators who teach multi-content areas may qualify for SB 150 if teaching three of the seven statewide qualifying subjects.
• In English Language Arts, Reading, and Writing, educators must currently hold or be enrolled in a program to obtain a current reading or dyslexia certification endorsement approved by the Georgia Professional Standards Commission (GaPSC). Literacy Coaches who provide academic instruction in the classroom qualify for SB 150 under English Language Arts, Reading, and Writing subject areas.
• Highest Need Areas Local public school systems shall have the ability to hire TRS retirees in areas of the districts' highest needs as defined by the local school system and the Georgia Department of Education (GaDOE) based on a five-year average of highest needs, and in consultation with the Georgia Professional Standards Commission (GaPSC).
• Highest needs areas are inclusive and not exclusive of the statewide categories. If a system's highest needs fall in the area of statewide content approval, no additional areas will be approved. If the highest needs areas fall outside of the statewide content areas, then approval may be granted with appropriate documentation.
• No change in a public school system's area of highest need will require the termination of a TRS Retiree who was hired under HB 385 or SB 150 to fill a highest need area.
• TRS retirees returning to work under SB 150 must meet any applicable GaPSC-approved standards.

• TRS eligibility: confirm the retiree has 30 years of creditable service and at least a one-year break in service.
• GaPSC status: confirm the teacher holds the needed professional certificate and endorsement, if required for the content area.
• Job alignment: confirm the position is a classroom teaching role and the employee's primary duty is academic instruction in one of the qualifying content areas.
• Retirement timing: confirm the teacher was not restored to service in a way that would disqualify the benefit arrangement under TRS rules.

• The employer must notify TRS of the retiree's name, compensation, any other remuneration, number of hours, job responsibilities, and any additional information TRS requires within 30 days of hire.
• The employer must pay TRS an amount equal to the applicable employer contribution rate plus employee contribution rate, multiplied by the retiree's earnable compensation.
• The local system should document that the hire is for a position that fits the statute's content area and classroom-instruction limits.

• GaPSC's Retired Educator certificate is for retired educators who may teach or work in educational activities where GaPSC certification is not required, but it cannot be used for positions that require professional certification.
• If the retiree is being hired into a position that requires certification, the retiree must meet the rules for renewing or holding the needed professional certificate; the Retired Educator certificate is not enough by itself.

• TRS does not administer health insurance benefits. State Health Benefit Plan has confirmed that retirees participating under SB 150 will have the same options as those under HB 385. You can find general answers about health insurance coverage options for retirees working under SB 150 at https://shbp.georgia.gov/retirees-0/retirees-who-are-returning-work. You may also contact SHBP at SHBPservicecenter@adp.com or 800-610-1863.

• The Governor signed SB 150 into law with an effective date of 7/01/2026 and the law is scheduled to sunset effective 06/30/2030.

• TRS anticipates that the employer portal will be available to accept employment verifications for SB 150 by mid-June. TRS will notify the employers.

Entry of Electronic Verification Form (EVF)

Employers will complete the electronic verification form for employment on the TRS website. The employer must report the employment within 30 days of hire. The employer will select the employment type of full-time classroom teacher.

Select the district's RESA from the dropdown menu.

Select one of the three allowable Subject Areas for your region and district for the retiree's employment from the dropdown menu.

Enter the date of employment and the full-time monthly salary. Select next to finish the submission.

Reporting HB 385 Contributions

Employers submit contributions to TRS on a monthly basis via a turnaround report or through the upload process, and on the monthly summarization report. Contributions for retirees hired per HB 385 must be reported for every month the retiree is in pay status half or more of the business days. If an employer misses reporting a retiree for a month, retroactive adjustments will be required.

Employers must pay employee and employer contributions; nothing should be withheld from the retiree's compensation. Retirees do not earn service credit for HB 385 employment. After approval of the HB 385 employment by the TRS Retirement Services division, please report contributions for the retiree using these instructions.

TURNAROUND REPORTING

Employers that report through the turnaround process will add the retiree being reported per HB 385, and indicate the Payment Reason code of HB 385 on the turnaround report on the Details tab. The employer will enter the compensation on the Salary/Contributions tab in the Contract Pay field, and contributions in the Employer Paid EECON field. The Service Credit box should not be checked.

FILE UPLOAD REPORTING

Employers that report through the upload process will indicate the payment reason code for HB 385 as 07. Employers utilize different payroll systems; the employer should reference the employer contribution file layout document on our website. The fields containing employee information (such as SSN, DOB, address, etc.) should be completed as normal. The following fields need to be indicated for each retiree with contributions to be reported per HB 385:

• Indicate positive or negative EECON; negative reporting is needed only when correcting erroneous contributions for a prior month
• Indicate the total EECON
• Indicate positive or negative ERCON; negative reporting is needed only when correcting erroneous contributions for a prior month
• Indicate the total ERCON
• The payment reason code should be 07
• If a payment reason code of 07 is indicated, contributions should be reported in ERCON and EECON
• Employer Paid EECON flag should be set to yes (field 115)
• Do not report service credit for the retiree

Data file example

The employer will upload the file as usual.

Whether contributions are submitted via turnaround reporting or through the upload process, please ensure the details are as follows:

• Confirm the service credit indicator is no
• Confirm the employer paid EECON indicator is yes

SUMMARIZATION REPORT

In addition to details submitted via turnaround or file upload, salary and contributions to be reported for retirees employed per HB 385 must be included on the monthly summarization report. Remember that employee (EECON) and employer (ERCON) contributions for retirees hired per HB 385 must be paid by the employer; no contributions should be withheld from the retiree’s compensation. The steps for completing the summarization report are:

• Line 1 - enter total TRS salaries, including retirees employed per HB 385
• Line 2a - enter the total salary for retirees employed per HB 385, then click Recalculate and Save
• Line 6a - enter the total employee contributions for retirees employed per HB 385, then click Recalculate and Save