Working after Retirement for Employers
What's New for 2018?
- No earnings limit or exemptions
- Only 2 employer rates
- First $25,000 (regular statutory rate)
- Over $25,000 (30%)*
- Longer waiting period if retire before age 62
- Clarification on sub teacher rule
- Clarification on third-party and independent contractor rules
- No more contributions on non-covered positions
*The rate change to 30% starts with the first pay period after the employee reaches $25,000.
What's the Same
- Penalties for prearrangements
- Enroll and report wages on the retirees you hire*
- Retirees don't pay contributions
|Age at Retirement||Waiting Period|
|Under 62||180 days|
|62 or Over||60 days|
Details for Employees
KPERS members and employers are not allowed to arrange a return to work, either before retirement or during the waiting period after retirement. Both sides must also certify to this. See the employer manual for details, including penalties.
When retiring (members)
Members will sign a statement on their Application for Retirement Benefits (KPERS-15), certifying they haven’t arranged to come back to work.
When hiring (employers)
Employers will complete the Employer Certification of No Prearranged Employment (KPERS-15RE), certifying there was not prearrangement to return to work.
*The Only Position You Don't Enroll
- Election poll workers
- Sub teachers without a contract
- Positions covered by KBOR Mandatory Retirement Plan
- Legislative staff
- Third-party & independent contractors (more info on flier)
Kansas Board of Regents (KBOR)
KPERS retirees working in positions covered by the Board of Regents Retirement Plan are exempt from KPERS working-after-retirement rules. Prearrangement and waiting-period rules still apply.
KPERS retirees working for a KBOR employer in a position not covered by the KBOR Retirement Plan follow all KPERS working-after-retirement rules.
KP&F retirees returning to work in a KPERS position become active KPERS members. Enroll them as a new member in KPERS (plan 1). They are under the rules for no pre-arrangement and have a 30-day waiting period.
Kansas Public Employees Retirement System
611 S. Kansas Ave, Topeka, KS 66603
Toll-free: 1 888 - 275-5737
Email: [email protected]