| (a) For each report month a retiree is employed by
an employer for more than 92 hours in a calendar month and that retiree
is not exempt from surcharge under subsection (b) of this section,
the employer shall pay to TRS a surcharge based on the compensation
paid to the retiree during that report month. The criteria used to
determine if a retiree is working more than 92 hours in a calendar
month are the same as the criteria for determining one-half time employment
under §31.13 of this title (relating to One-half Time Employment)
even if the retiree's employment also qualifies for an exception under §31.14
of this title (relating to Full-time Employment after 12 Consecutive
Month Break in Service), or §31.15 of this title (relating to
Tutors under Education Code §33.913).
(b) Employers are not required to submit employer surcharges
based on the employment of a retiree during a calendar month if:
(1) the retiree works 92 hours or less during the applicable
report month;
(2) the retiree retired prior to September 1, 2005;
(3) the retiree is employed solely as a substitute
and that employment meets all the requirements §31.12 of this
title (relating to Substitute Service) even if the retiree's substitute
employment also qualifies for another exception under Subchapter B
of this chapter (relating to Employment After Retirement Exceptions);
(4) the retiree is employed in multiple positions during
the calendar month and does not exceed the limits for such combined
employment under §31.19 of this title (relating to Combining
EAR Exceptions and Employer Surcharges); or
(5) the retiree's employment is in a position that
qualifies as a federally-funded COVID-19 position under §31.16
of this title (relating to Federally-funded COVID-19 Personnel) and
Government Code §824.6021.
(c) The amount of the employer surcharge that an employer
must contribute to TRS for each retiree subject to surcharge under
this section is equal to the sum of the compensation paid to the retiree
during the report month multiplied by the member contribution rate
in effect for the report month plus the compensation paid to the retiree
during the report month multiplied by the state contribution rate
in effect for that report month.
(d) If a retiree is employed concurrently in more than
one position, the employer surcharge is owed if the combined employment
exceeds the monthly limits described by §31.19 of this title.
If the employment is with more than one employer, the employer surcharge
is owed by each employer.
(e) Employers shall not directly or indirectly pass
the cost of the employer surcharge under this section on to the retiree
through payroll deduction, by imposition of a fee, or by any other
means designed to recover the cost.
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