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Teachers Retirement System

Employment After Retirement (EAR) Limits (for Reporting Employers)

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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.

A TRS retiree who works no more than 92 hours in a calendar month will be considered employed one-half time or less and will not trigger surcharges. If a retiree who combines substitute and other TRS-covered employment in the same calendar month and works no more than 11 days in a calendar month, they will not trigger 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.​

EAR Limits for FY24
MonthNumber of Hours a Retiree Working One-Half Time or Less May Work Without Triggering SurchargesNumber of Workdays Retiree Combining Substitute and Other TRS-Covered Employment May Work Without Triggering Surcharges
September 2023
92 hours11 days
October 2023
92 hours11 days
November 2023
92 hours11 days
December 2023
92 hours
11 days
January 2024
92 hours
11 days
February 2024
92 hours11 days
March 2024
92 hours11 days
April 2024
92 hours11 days
May 2024
92 hours11 days
June 2024
92 hours11 days
July 2024
92 hours11 days
August 2024
92 hours11 days


Historical EAR Limits

For calendar months prior to November 2021, the limits were calculated based on the workdays in that calendar month.

 

The historical tables illustrate the EAR one-half time limits prior to the rule change, which were determined by the number of work days in a calendar month.

  • 65
      EAR Limits for FY 2023
  • 60
      EAR Limits for FY 2022 Historic
  • 50
      EAR Limits for FY 2021 Historic
  • 40
      EAR Limits for FY 2020 RE
  • 30
      EAR Limits for FY 2019 RE
  • 20
      EAR Limits for FY 2018 PE
  • 10
      EAR Limits for FY 2017 PE
  • Impact to Individual (Retiree)

    If a service retiree's employment exceeds the EAR limits, the retiree may be at risk of forfeiting some or all of their annuity.

    More information about the potential impact to a retiree can be found in the TRS EAR Brochure.

     

    Impact to Employer

    A TRS-covered employer incurs surcharges when a TRS retiree who retired after Sept. 1, 2005 works more than one-half time during a month.

    In some instances, surcharges may be exempt. Please refer to the TRS EAR Brochure for more information.