The TRS definition of Substitute allows TRS retirees to work in a vacant position for up to 20 days and still be considered a substitute for Employment After Retirement (EAR) purposes.
This expanded definition does not apply to active members.
If a retiree continues to work in a vacant position beyond the 20th day, they will no longer be considered a substitute for the purposes of this definition. This may result in the surcharges being due from the employer.
It is imperative that retirees be reported in accordance with TRS laws and rules. The impact on a retiree is determined by the type of work they are doing and by the retirement date.
What is Considered a Vacant Position?
For the purposes of this definition, a vacant position is a position where there is no employee of record. If a retiree is hired into a vacant position, then they become the employee of record and may not be reported as a substitute in a vacant position.
A vacant position may also be an “as needed” position that is filled only with substitutes.
Other Considerations
- A retiree may also be considered a substitute if the retiree is serving as a classroom monitor while the teacher is teaching virtually.
- A retiree may not serve as a substitute in a vacant position if the vacancy was created by the retiree’s own departure and retirement.
- Working any portion of the day as a substitute counts as one entire day.
- If the employment meets the TRS definition of substitute, then a retiree may serve in the place of the employee of record for an unlimited number of hours and days without incurring surcharges.
- If the retiree works in any other employment type, in addition to the substitute employment, in the same report month, surcharges may apply.
Hours and days are required to be reported for all retirees, regardless of position. Please ensure that all retirees are tracking their hours and days worked.
Sally retired in February 2025. She returned to work in December 2025 as a classroom monitor while Greta, the teacher of record, was temporarily teaching the class remotely. Sally worked in this position until February 2026, when Greta returned to teaching in the classroom after having taught virtually for 12 weeks. Sally complied with the EAR limits. She was considered a substitute because she was temporarily monitoring the classroom in person while Greta temporarily provided remote instruction.
A school district has an alternative school that is used on an as-needed basis. A student is sent to the alternative school and the district assigns a TRS retiree to teach/service the student as a substitute. Since the position is filled on an as-needed basis, this is considered a vacant position and a retiree would be reported as a substitute for the first 20 days, if the retiree is hired as a substitute and paid the substitute daily rate of pay. If the retiree was permanently hired into this position, the employer cannot report the retiree as a substitute for the first 20 days.
A school district had a teacher who resigned midyear. The position is vacant, and the district asked a retiree to fill the vacancy as a substitute beginning Jan. 5. After 15 days of serving as a substitute, the district hires the retiree full time beginning Feb. 1. For the 15 days in January, the retiree is reported as a substitute to TRS; however, beginning in February, the retiree can no longer be reported as a substitute because the retiree has now been hired full time.
A school district creates a new paraprofessional position. A retiree is asked to fill that vacant position as a substitute. In this case, the retiree would be considered a substitute for the first 20 days if the retiree is hired as a substitute and paid the substitute daily rate of pay. If the retiree continues to work past the 20 days, then the retiree would no longer be considered a substitute. In addition, if the retiree was permanently hired into this position, the employer cannot report the retiree as a substitute for the first 20 days.