| (a) If, during a calendar month, a retiree works in
a position subject to more than one exception under this subchapter
or in multiple positions subject to different exceptions under this
subchapter, TRS shall use the following standards to determine whether
the retiree's employment requires an employer to pay the return-to-work
pension surcharge under §31.3 of this title (relating to Return-to-Work
Employer Pension Surcharges).
(b) If a retiree combines substitute service under §31.12
of this title (relating to Substitute Service) with one-half time
employment under §31.13 of this title (relating to One-half Time
Employment) in a calendar month, then the employer employing the retiree
must remit the employer surcharge to TRS if the retiree works more
than 11 total days in both positions combined.
(c) If, during a calendar month, a retiree combines
substitute service under §31.12 of this title with work that
qualifies for the tutor exception under §31.15 of this title
(relating to Tutors under Education Code §33.913), then the employer
must remit the employer surcharge to TRS based on that combined employment
unless:
(1) all of the retiree's employment under the tutor
exception also qualifies as substitute service; or
(2) the retiree's non-substitute employment under the
tutor exception does not exceed 92 hours in the calendar month when
not combined with the retiree's substitute service and the retiree's
total employment does not exceed 11 total days worked under both exceptions
during the month.
(d) If, during a calendar month, a retiree combines
one-half time employment under §31.13 of this title with non-substitute
work under the tutor exception under §31.15 of this title, the
employer must remit the employer surcharge to TRS if the retiree works
more than 92 combined hours in all positions. If the retiree's employment
under the tutor exception also qualifies as substitute service, then
the employer must remit the employer surcharge if the retiree works
more than 11 total days during the month in the combined tutor position
and the non-tutor one-half time position.
(e) If, during a calendar month, a service retiree
combines the federally-funded COVID-19 position exception under §31.16
of this title (relating to Federally-funded COVID-19 Personnel) solely
with employment that qualifies as substitute service under §31.12
of this title, then an employer is not required to remit an employer
surcharge to TRS for that retiree.
(f) If, during a calendar month, a service retiree
combines the federally-funded COVID-19 position exception under §31.16
of this title with one-half time employment under §31.13 of this
title, any hours worked by a retiree under the federally-funded COVID-19
exception will not count toward the 92 hours under the one-half time
employment exception that a retiree may work before the employer must
remit the employer surcharge.
(g) If, during a calendar month, a service retiree
combines the federally-funded COVID-19 position exception under §31.16
of this title with work under the full-time employment after a twelve-month
separation exception under §31.14 of this title (relating to
Full-time Employment after 12 Consecutive Month Break in Service),
any hours or days worked by a retiree under the federally-funded COVID-19
exception will not count toward the determination of whether the retiree
worked more than 92 total hours during that month and the employer
surcharge is due for that month.
(h) If, during a calendar month, a service retiree
combines non-substitute work under either the tutor exception under §31.15
of this title with work under the federally-funded COVID-19 position
exception under §31.16 of this title, any hours or days the retiree
works under the federally-funded COVID-19 position exception shall
not be counted in determining whether the retiree's worked more than
92 hours during the month and the employer surcharge is due for that
month.
(i) If, during a calendar month, a retiree's employment
in a position qualifies for the federally-funded COVID-19 position
exception under §31.16 of this title and another exception under
this subchapter that is subject to surcharge, work performed in that
position is not subject to surcharge so long as the work continues
to qualify for the federally-funded COVID-19 position exception.
(j) If, during a calendar month, a retiree's employment
in a position that qualifies for as substitute service under §31.12
of this title and another exception under this subchapter that is
subject to surcharge, work performed in that position is not subject
to surcharge so long as the work continues to qualify as substitute
service and is not combined with work in another position that is
subject to surcharge during the same month.
(k) For the purposes of this section, a retiree who
works part of a day is considered to have worked the entire day.
|
