Chapter 5: Special Conditions
Employing Retirees
Employer Contributions and Retirees
Effective January 1, 2012 per ESHB 1981, employers will no longer be invoiced for employer contributions for compensation earned by a retiree returning to work.
Please note that the rules shown below are still valid for work performed through December 31, 2011.
PERS Plan 1
When a PERS Plan 1 retiree works more than 867 hours in a calendar year, while employed in an eligible position, the employer will receive an invoice for the applicable employer retirement contributions for the entire duration of the retiree's employment during that calendar year.
TRS Plan 1
When a TRS Plan 1 retiree works more than 867 hours in a fiscal year, while employed by a public education employer, the employer will receive an invoice for the applicable employer retirement contributions for the entire duration of the retiree's employment during that fiscal year.
