When a TRS retiree who retired after Sept. 1, 2005 works more than one-half time in the calendar month for a TRS-covered employer, the employer is required to pay surcharges to TRS. Please use the View Employee Information link in the RE Portal to determine if the retiree retired before or after Sept. 1, 2005, and if the TRS-Care surcharge applies for a particular retiree.
In an effort to help employers determine when surcharges are triggered each month throughout the school year, the table below illustrates:
- The total number of workdays in each month.
- The number of hours a retiree may work or be on paid leave under the one-half time or less exception, (four hours multiplied by the number of workdays in the calendar month). If a retiree’s employment is measured in class hours or semester hours rather than clock hours, each hour of instruction in the classroom or lab counts as a minimum of two clock hours in order to reflect instructional time as well as preparation time.
- The number of days a retiree, who is combining substitute and one-half time or less work in the same calendar month, may work or be on paid leave without the employer incurring the pension and TRS-Care surcharges.*
*Working any part of a day, including a Saturday or Sunday, counts as one of the days a retiree may work when combining substitute and other work in the same calendar month.