If you plan to work in a position covered by TRS after you retire, it is important that you read the following information and notify TRS of your plans immediately.
All employment, whether directly or indirectly (i.e. independent contractor, private temporary company, etc.) with a TRS employer is subject to salary and service limitations as outlined in Georgia law and TRS policy. The employer must certify employment of TRS retirees via the online reporting process.
If your re-employment makes you eligible for State Health Benefit Plan (SHBP) coverage as an active employee, SHBP may require you to terminate retiree coverage and enroll into plans available for active employees. Contact the SHBP for details.
No Pre-Existing Agreement
At retirement, 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 employment as an independent contractor. The employee cannot verbally or in writing agree to work after retirement with a TRS reporting entity before the termination date of the employee’s current employment. For example, if the employment ends on May 25th and retirement begins on June 1st, the retiree can discuss employment opportunities with a TRS reporting entity as of June 1st. If the retiree accepts employment and works under a pre-arranged agreement, the retiree’s retirement application is nullified and the retirement date is modified for compliance. Depending on the type of employment, the employer may be required to submit contributions for the employment and repay any retirement benefits that the retiree received.
No Working Immediately After Retirement
Any return to employment or rendering of any paid service, including service as 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.
Georgia law requires a break-in-service of at least 1 month. If your retirement date is July 1st, you can begin working no earlier than August 1st. If an employer employs you during the month of your effective date of retirement, your employer must reimburse TRS for benefits paid to you until you comply with the one-month break. If you fail to inform your employer of your effective date of retirement, then you may be required to reimburse your employer for the retirement benefit(s) the employer reimbursed TRS.
Related.
- Working After Retirement
- Auditing of Retiree Accounts
- Allowable Employment – Service Retirees
- Allowable Employment – Disability Retirees
- Suspending or Terminating Benefit Payment
Related Documents.
- Working After Retirement Chart
- FY 2025 Schedule of Max Hours
- FY 2024 Schedule of Max Hours
- FY 2023 Schedule of Max Hours
- FY 2022 Schedule of Max Hours
- FY 2021 Schedule of Max Hours
- FY 2020 Schedule of Max Hours
- House Bill 385 FAQs
- HB 385 Employment & Contribution Reporting
- Employer Contribution Record Layout