The TRS-Care surcharge is reported through the Employment After Retirement report and is due on each TRS retiree with a retirement date after September 1, 2005, unless the retiree is exempt.
Exemptions:
★ Retiree is not covered under TRS-Care
★ Retirement date is prior to September 1, 2005
★ Retiree reported only as a substitute
- November 2021 forward:
- Retiree retired after September 1, 2005, but does not work or receive paid leave for more than 92 hours in that calendar month.
- Retiree retired after September 1, 2005 and combines substitute and any other TRS-covered employment in any amount in the same calendar month but does not work more than 11 days in that calendar month. The amount of the TRS-Care surcharge is a flat $535. If the retiree is employed by multiple employers, the TRS-Care surcharge amount will be prorated evenly among reporting employers. Example, a retiree is employed by two employers; each employer will be responsible for ½ of the $535 surcharge ($267.50) any month the retiree exceeds the allowable one-half time limits for that calendar month.
If the retiree received pay in the month they exceeded, the employer will also owe a Pension surcharge to TRS. Go to RE Pension Surcharge for Reported Retirees page for further instructions.
Effective September 1, 2021, REs cannot directly or indirectly to pass the cost of the surcharge on to TRS retirees. This includes payroll deduction, imposition of a fee or any other means designed to recover the cost.