Employers who report a retiree’s employment must make payroll-period contributions for that retiree, unless the retiree retired before September 1, 2005.
Sec. 825.4092. EMPLOYER CONTRIBUTIONS FOR EMPLOYED RETIREES. (a) This section applies to an employer who reports to the retirement system the employment of a retiree. (b) Except as provided by Subsection (e), during each payroll period for which a retiree is reported, the employer shall contribute to the retirement system for each retiree reported an amount based on the retiree's salary equal to the sum of: (1) the current contribution amount that would be contributed by the retiree if the retiree were an active, contributing member; and (2) the current contribution amount authorized by the General Appropriations Act that the state would contribute for that retiree if the retiree were an active, contributing member. (c) Except as provided by Subsection (e), each payroll period, for each retiree who is enrolled in the Texas Public School Employees Group Insurance Program under Chapter 1575, Insurance Code, the employer who reports the employment of a retiree shall contribute to the trust fund established under that chapter an amount established by the retirement system. In determining the amount to be contributed by the employer under this subsection, the retirement system shall consider the amount a retiree is required to pay for the retiree and any enrolled dependents to participate in the group program and the cost of the retiree's and enrolled dependents' participation in the group program. If more than one employer reports the retiree to the retirement system during a month, the amount of the required payment shall be prorated among the employers. (d) Contributions under this section are subject to the requirements of Section 825.408. (e) The amounts required to be paid under Subsections (b) and (c) are not required to be paid by a reporting employer for a retiree who retired from the retirement system before September 1, 2005. (f) Repealed by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 2.20(c), eff. June 20, 2025. Added by Acts 2005, 79th Leg., Ch. 1359 (S.B. 1691), Sec. 30, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1389 (S.B. 1846), Sec. 3, eff. September 1, 2007. Acts 2015, 84th Leg., R.S., Ch. 1102 (H.B. 2974), Sec. 7, eff. September 1, 2015. Acts 2021, 87th Leg., R.S., Ch. 511 (S.B. 288), Sec. 4, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 546 (S.B. 202), Sec. 1, eff. June 14, 2021. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595), Sec. 24.001(20), eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 2.20(c), eff. June 20, 2025.