TRS retirees may work as substitutes after retirement; however, special rules apply when they work in a vacant position. The following information explains when a retiree may be reported as a substitute, when limits apply and how work must be reported once those limits are exceeded.
Questions and Reporting Support
Employers with questions about how to report retiree employment should contact their TRS reporting coach. Retirees with questions about annuity payments or break-in-service requirements should contact TRS directly to speak with a benefits counselor.
A TRS retiree may be hired to work as a substitute in a vacant position for up to 20 days per school year and still be considered a substitute for TRS employment after retirement purposes. A retiree may serve in more than one vacant position during the same school year, as long as the retiree does not exceed 20 days in any single vacancy. The 20-day vacancy rule applies only to TRS retirees.
A retiree may not return as a substitute in the same position that the retiree last held prior to retirement, even after completing the required one-month break in service. This restriction applies regardless of how long the position remains vacant.
Once a retiree has worked 20 days in the same vacant position, the retiree may not return as a substitute in that same vacancy again during the same school year. The 20-day limit resets each year on Sept. 1.
If the vacant position is later filled by a permanent employee and a substitute is needed for that new employee, the retiree may then substitute without limitation, since the position is no longer vacant.
The 20-day limit may cross calendar months. However, beginning on the 21st day worked in the same vacant position, the employment can no longer be reported as substitute. Instead, the work must be reported as:
- One‑half time or less: if the 21st day falls at the start of the new calendar month, the retiree only works in the vacant position within the calendar month, and works no more than the allowable one-half time limit of 92 hours; report as one-half time or less employment.
- Combination: if the 21st day falls within the new calendar month and the retiree continues to work in the vacant position, the retiree has now combined substitute and one-half time or less employment in the same month. Report as combination employment as long as the combined work does not exceed the allowable one-half time limit of 11 days; or
- Full time: if work exceeds the one-half time limits mentioned above.
When a retiree works beyond the 20th day in a vacant position and also performs substitute work for a current employee in the same calendar month, the retiree is limited to no more than 11 working days in that month to remain under the one-half-time exception. Exceeding that limit may trigger employer surcharges.
A service retiree may work an unlimited number of days as a substitute when temporarily replacing a current employee, provided the retiree performs no other type of work for a TRS-covered employer.