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

​TRS retirees with a retirement date after September 1, 2005: The Reporting Employer is required to pay surcharges to TRS for all TRS retirees who work more than one-half time in the calendar month for a TRS-covered employer.

A TRS retiree who works 92 hours or fewer in a calendar month will be considered employed one-half time or less and will not trigger surcharges. If a retiree combines substitute and other TRS-covered employment in the same calendar month, they make work up to 11 calendar days in a month without triggering 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.

All retirees who retire after September 1, 2005 are subject to the pension surcharge. Only some retirees are subject to the TRS Care Surcharge. Please use the View Employee Information link in the RE Portal to determine if the retiree retired before or after September 1, 2005, and if the TRS-Care surcharge applies for a particular retiree.

  • ​​Retirees who retired on or before September 1, 2005 are not subject to 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 FY25

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 202492 hours11 days
October 202492 hours11 days
November 202492 hours11 days
December 202492 hours11 days
January 202592 hours11 days
February 202592 hours11 days
March 202592 hours11 days
April 202592 hours11 days
May 202592 hours11 days
June 202592 hours11 days
July 202592 hours11 days
August 202592 hours11 days

  • 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. Read about Surcharges.

     

Related Resources

EAR Brochure

EAR Limits for Service Retirees (pdf)

EAR Limits for Disability Retirees (pdf)

 

 

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.

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 202392 hours11 days
October 202392 hours11 days
November 202392 hours11 days
December 202392 hours11 days
January 202492 hours11 days
February 202492 hours11 days
March 202492 hours11 days
April 202492 hours11 days
May 202492 hours11 days
June 202492 hours11 days
July 202492 hours11 days
August 202492 hours11 days

​​

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 202292 hours11 days
October 202292 hours11 days
November 202292 hours11 days
December 202292 hours11 days
January 202392 hours11 days
February 202392 hours11 days
March 202392 hours11 days
April 202392 hours11 days
May 202392 hours11 days
June 202392 hours11 days
July 202392 hours11 days
August 202392 hours11 days

​

​​

MonthTotal Number of Workdays in Calendar 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 202122 days88 hours11 days
October 202121 days84 hours10 days
November 202122 days92 hours11 days
December 202123 days92 hours11 days
January 202221 days92 hours11 days
February 202220 days92 hours11 days
March 202223 days92 hours11 days
April 202221 days92 hours11 days
May 202222 days92 hours11 days
June 202222 days92 hours11 days
July 202221 days92 hours11 days
August 202223 days92 hours11 days

 

MonthTotal Number of Workdays in Calendar 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 202022 days88 hours11 days
October 202022 days88 hours11 days
November 202021 days84 hours10 days
December 202023 days92 hours11 days
January 202121 days84 hours10 days
February 202120 days80 hours10 days
March 202123 days92 hours11 days
April 202122 days88 hours11 days
May 202121 days84 hours10 days
June 202122 days88 hours11 days
July 202122 days88 hours11 days
August 202122 days88 hours11 days

 

MonthTotal Number of Workdays in Calendar 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 201921 days84 hours10 days
October 201923 days92 hours11 days
November 201921 days84 hours10 days
December 201922 days88 hours11 days
January 202023 days92 hours11 days
February 202020 days80 hours10 days
March 202022 days88 hours11 days
April 202022 days88 hours11 days
May 202021 days84 hours10 days
June 202022 days88 hours11 days
July 202023 days92 hours11 days
August 202021 days84 hours10 days

 

MonthTotal Number of Workdays in Calendar 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 201820 days80 hours10 days
October 201823 days92 hours11 days
November 201822 days88 hours11 days
December 201821 days84 hours10 days
January 201923 days92 hours11 days
February 201920 days80 hours10 days
March 201921 days84 hours10 days
April 201922 days88 hours11 days
May 201923 days92 hours11 days
June 201920 days80 hours10 days
July 201923 days92 hours11 days
August 201922 days88 hours11 days

 

MonthTotal Number of Workdays in Calendar 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 201721 days84 hours10 days
October 201722 days88 hours11 days
November 201722 days88 hours11 days
December 201721 days84 hours10 days
January 201823 days92 hours11 days
February 201820 days80 hours10 days
March 201822 days88 hours11 days
April 201821 days84 hours10 days
May 201823 days92 hours11 days
June 201821 days84 hours10 days
July 201822 days88 hours11 days
August 201823 days92 hours11 days

 

MonthTotal Number of Workdays in Calendar 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 201622 days88 hours11 days
October 201621 days84 hours10 days
November 201622 days88 hours11 days
December 201622 days88 hours11 days
January 201722 days88 hours11 days
February 201720 days80 hours10 days
March 201723 days92 hours11 days
April 201720 days80 hours10 days
May 201723 days92 hours11 days
June 201722 days88 hours11 days
July 201721 days84 hours10 days
August 201723 days92 hours11 days