Is your school district employing a retired teacher?
Retired teachers may return to Teachers' Fund for Retirement (TFFR) covered employment with limitations:
1) General Rule - Annual Hour Limit
- May return for a maximum number of hours in a fiscal year. Limit is based on the length of employment contract (i.e., 9-month contract cannot exceed 700 hours).
- Requires a 30-day waiting period from TFFR retirement date.
- Retiree has received first TFFR retirement benefit.
2) Exception A - Critical Shortage Area
- May exceed the Annual Hour Limit if retiree returns to teach in a Critical Shortage Area. (Critical Shortage Areas are determined by ESPB.)
- Requires a 1-year waiting period from TFFR retirement date.
- Retiree has received first TFFR retirement benefit.
3) Exception B - Benefit Suspension and Recalculation
Retirees who return to TFFR-covered employment will have their benefit suspended if:
- They have not met the required waiting period.
- Their contracted hours exceed the General Rule - Annual Hour Limit.
- The position is not in a Critical Shortage Area.
Learn more, download the Working After Retirement brochure.
Employers must notify RIO of a retiree's return to work
Within 30 days of a retiree's return to TFFR-covered employment, employers are required to complete and return a TFFR Retired Member Employment Notification form. Notification must be made each year the retiree is employed. Failure to notify the Retirement and Investment Office (RIO) can result in a $250 penalty to the employer and the loss of one month's annuity benefit for the retiree.
What to Report and Pay when employing a retired teacher
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Duty
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Report Salary and Hours
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Pay Contributions
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Teaching
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Yes
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Yes
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Supervisory
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Yes
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Yes
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Administration
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Yes
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Yes
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Non-contracted subbing
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No
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No
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Extracurricular Duties
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No
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No
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Professional Development
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No
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No
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Note: These rules relate to TFFR retirees only. Refer to our Employer Guide for additional reporting information.
Questions?
If you need assistance, contact RIO's Retirement Services Division at 701-328-9885, 800-952-2970, or rio@nd.gov.
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