Rehired Retirees

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Employer Costing for ERS Rehired Retiree FAQ
SB176 Employer Cost

11/2020

1.​ What are the employer costs dictated by SB176 based on?

GA Senate Bill 176 introduced an employer cost associated with ERS retirees’ return to state employment. The costs are based on the retirees’ contribution group at retirement and the contribution rate and salary earned during the period the retiree is back at work.

2. When are the employer costs for SB176 effective?

The employer costs introduced by SB176 are effective on and after 01/01/2021.

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Rehired Retirees

Any employer (as defined in O.C.G.A § 47 2-1(17) and O.C.G.A § 47 2-112(a)) that employs a retired plan member must notify the Employees’ Retirement System of Georgia (ERSGA) in writing within 30 days of the employee’s acceptance of employment. If the retired plan member performs more than 1,040 hours in any calendar year, the employer must also notify the board of trustees as soon as such information is available. Any employer that fails to notify ERSGA as required must reimburse the retirement system for any overpaid pension benefits.