The following provisions govern return-to-work employment:
Distinction between “retired teachers” and “retired members”
As of July 1, 2010, TRSL retirees who return to work in a TRSL-covered position are categorized as either “retired teachers” or “retired members.” Payment of retirement contributions and receipt of retirement benefits are determined by the category to which the return-to-work retiree belongs.
Re-employed "retired teachers" will have their TRSL benefits suspended during the 12-month period immediately following the effective date of retirement or the duration of such active service, whichever occurs first (even if such service by contract or corporate contract). Employee (unsheltered) and employer contributions are also required on compensation received as a re-employed “retired teacher.”
A "retired teacher" is...
- A retiree who returns to work (full or part time) as a K-12 "classroom teacher" in a critical shortage area; or
- A retiree who returned to work on or before June 30, 2010; or
- A retiree who returns to work as a full-time certified speech therapist, speech pathologist, or audiologist whose position of employment requires a valid Louisiana ancillary certificate approved and issued by the Louisiana Department of Education in a school district where a shortage exists; or
- A retiree who retired during the period of May 1, 2009, through June 30, 2010, and returns to work in a position that requires a valid Louisiana teaching or ancillary certificate (Act 347 of 2011); or
- A retiree who returns to work as a substitute, preK-12 classroom teacher; or
- A retiree who holds an advanced degree in speech therapy, speech pathology, or audiology; or
- A retiree who has a valid Louisiana teaching certificate and who returns to work instructing adults in an adult education or literacy program administered through a public institution of elementary and secondary education; or
- A retiree who returns to work as an adjunct professor in a TRSL-covered position.
Some retirees who meet the definition of retired teacher are subject to earnings limits upon re-employment with a TRSL-covered employer. The following retired teacher categories are subject to the 25 percent earnings limitation:
- Retirees who return to work as substitute, preK-12 classroom teachers;
- Retirees who hold valid Louisiana teaching certificates and who return to work instructing adults in an adult education or literacy program administered through a public institution of elementary and secondary education; and
- Retirees who return to work as adjunct professors in TRSL-covered positions.
Earnings limitation provisions
The earnings limit is implemented as follows:
- The earnings limit restricts any earnings from such a position in a fiscal year to no more than 25 percent of the retiree’s annual retirement benefit.
- If earnings exceed 25 percent of the retirement benefit, the retiree’s benefit will be reduced by the excess amount.
- If a retiree returns to active service in more than one position that is subject to the 25 percent earnings limit in any fiscal year, the limit applies to the total earnings for all such positions in the fiscal year.
Re-employed "retired members" will have their TRSL benefits suspended for the duration of their re-employment, and no employee or employer contributions will be required.
NOTE: Act 297 of 2012 extended the suspension of benefit provision to “retired members” who are re-employed by contract or corporate contract. Prior law only required a suspension of benefit upon a return to active service if the “retired member” was employed, but did not extend to such retirees working pursuant to an independent contract or corporate contract.
"Retired members" are individuals who do not meet the definition of a "retired teacher" as described above. This includes, but is not limited to, administrators and secretaries.
To be eligible to return to work, you must have a break in service of at least one weekday (Monday through Friday), even if you do not intend to fulfill the 12-month waiting period. For example, if your last day of work is Friday, your retirement date would be Saturday. You could return to work on Tuesday. Monday would be the one weekday break in service.