You may work full time for any federal agency, non-participating munic- ipality, or private company.
You may work on a limited basis for a participating Rhode Island munici- pality or Rhode Island public school system, or state school, college or university as follows:
• 75-day Rule for Working for a Participating Rhode Island Municipality
You may work in a municipal position for a participating Rhode Island municipality for 75 full days (or 150 half days of 3 hours or less) in a cal- endar year. If you work in a municipal (non-certified) position in a school department, the 75 days will be counted on a school year basis, September 1 - August 31, for ease of reporting.
• 90-day Rule for Employment in Rhode Island Public Schools
Teacher/Certified Re-Employment (includes teachers, administrators, guidance counselors, coaches, tutors): You may substitute in a Rhode Island public school for up to 90 full days (or 180 half days of 3 hours or less) in the school year ( generally September 1st through August 31st, but may vary between school departments). The literal meaning of “substitute” is utilized; you must be working in place of a regular employ- ee who is absent.
You may be employed to fill a vacant position for up to 90 full days (or 180 half days of 3 hours or less) in any one school year if the school certi- fies in writing to its collective bargaining units and ERSRI they have made a “good faith effort” to fill the position with a non-retiree.
• Calculating Days Worked for Part-time Teaching
If you are a retired teacher and return to teach in a part-time position after you retire, the number of days worked is based on a standard school year and is calculated by the percentage of the position. For example, 2/5 equates to 72 full working days (2/5 x 180 = 72). You may not work more than .5 or ½ time, as that would exceed the 90-day limit.
• Teaching at a Rhode Island State School, College or University
You may be employed by a state school, college, or university to teach a course, advise students, and/or coach for gross wages not to exceed $15,000 in a calendar year.
• Teaching Driver Education or Motorcycle Driver Education
If you are a retired state employee or teacher, you may teach driv- er education or motorcycle driver education, but you are subject to a gross wage limit of $15,000 in a calendar year.
• Registered Nurses
If you retired from the state as a registered nurse, you may work on a per-diem basis at a state operated facility in Rhode Island (i.e. MHRH) as a registered nurse, with gross wages not to exceed $12,000 per calendar year.
What you CANNOT do:
• Mixing and Matching
There is no “mixing and matching”. You cannot work under the pro- visions of more than one statute, i.e., only one of the several em- ployment possibilities is allowed with its specific restrictions. For ex- ample, you cannot substitute 90 days in a public school under the 90-day limit, and teach a course at CCRI under the $15,000 limit. Or, if you are working 75 days for a municipality, you cannot also coach or teach at a public school under the 90-day limit.
• Corporation, Consultant, and Third Party Employment
You cannot do as a corporation, consultant, or as an employee hired by another party what you cannot do as an individual. Thus, if you are a consultant working in the school, you are still subject to the employment limitations and reporting requirements of any other retiree. While collecting your ERSRI or MERS benefit, you may only be employed in a Rhode Island public school, state school, college or university, or participating municipality if there is a provision for that reemployment in the retirement statues. You cannot be hired by a company that places you into a position from which you are otherwise prohibited, without suspending your benefit. For exam- ple, a retiree may not work for Company ABC in a position where he/she will be placed in state employment.
• State Employment Prohibited
The only provision for returning to state service is the limited employ- ment described above and on previous page under the $15,000 restriction for state schools and colleges. No other state employ- ment is permitted under current retirement statutes. You cannot work for the state if you are collecting an ERSRI or MERS benefit, and you cannot work as a consultant, contract employee, or be hired by a company for state employment from which you are otherwise prohibited.
• Special Projects and Miscellaneous Assignments
If there is no provision in the statutes for the position you seek with an ERSRI or MERS employer, then you simply cannot accept that employment without suspending your retirement benefit. If you wish to have the position reviewed for conformance with the statutes, please submit a description of the position (provided from the employer) to ERSRI, and request a written determination.
What you MUST do:
• Monthly Reporting Requirement for Post-Retirement
If you return to work in any capacity allowed by the retirement statutes, both you and your employer must notify ERSRI monthly of your employment. ERSRI provides the reporting forms to all schools and participating municipalities, and the forms are also available to all retirees on our website at www.ersri.org. Click on the “ERSRI Forms” link on the left toolbar of our home page. The “Monthly Notification of Post-Retirement Employment” forms are updated as the provisions for post-retirement employment change. Please make sure you and your employer are submit- ting the most current version of the form, as it appears on the ERSRI website.
What you SHOULD know:
• Post-Retirement Service Following Termination of Employment.
1. The employee must retire and terminate employment. This is a fundamental requirement of the §401(a) of the IRS Code. There should be a clear separation from service and subse- quent re-employment that is not pre-arranged or so short in duration as to raise a legitimate issue of whether there has been a true separation.
2. Any employment or reemployment may begin no earlier than 30 days after retirement
3. Notice of the post-retirement employment or reemployment shall be sent monthly to ERSRI by the employer and by the retired state, teacher, or municipal employee.
4. No additional pension credits may be earned
5. No additional contributions shall be made by or on behalf of the retired member
What if I exceed the post-retirement limit?
Pension payments shall be suspended whenever the post- retirement limits are exceeded. A termination notice will be re- quired before your benefit can be reinstated.