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.