Individuals who have retired from the University (or other State of Mississippi agency) may be reemployed in accordance with state law and the Public Employees’ Retirement System (PERS) under Regulation 34.
To employ a PERS service retiree, the hiring department must submit a Recommendation and Authorization Form and/or Wage and Hour Change of Status form to Human Resources before the retiree is to begin employment. Human Resources must notify PERS in writing of the reemployment of a retiree within five days from the date of employment by completing the Certification/Acknowledgement of Retiree form (PERS Form 4b).
FAILURE TO NOTIFY PERS MAY RESULT IN THE ASSESSMENT OF A $300.00 PENALTY PER OCCURENCE
Effective July 1, 2006, PERS requires DSU to report post-retirement earnings paid to reemployed retirees. The Retirement System now audits these earnings against the terms indicated on the required 4B form (Certification/Acknowledgement of Retiree form).
To help avoid financial penalties, follow the guidelines below. If you have any questions, please contact HRM at 662-846-4035.
Forms
Links to Forms |
Certification/Acknowledgement of Reemployment of Retiree (Form 4B) |
Request for Approval of Emergency Employment of Retiree (Employers Only) Form 4BW |
PERS Form Library |
Reemployed Retiree Time Sheet |
Other Links |
Public Employees’ Retirement System of Mississippi (PERS) |
Regulation 34 – Reemployment After Retirement |
Contact |
Human Resources; Kent Wyatt Hall 234; Cleveland, MS 38733; PHONE: 662-846-4035; FAX: 662-846-4025 |
Rules and Dates for Reemployment of Retiree
In accordance with Regulation 34, Section 2
Faculty and staff who have retired from the University or other PERS agency may be reemployed after a 45 consecutive calendar break from the effective date of retirement, including employment as an independent contractor. For members employed less than 12 months of the year who retired from an educational institution at the end of an academic year, the 45-day waiting period period for re-employment with the same or another educational institution begins with the start of the next academic year.
- Twelve month faculty or staff retiring July 1 are eligible to be rehired on August 16th.
- Nine month faculty are eligible to be rehired on October 16th.
A retiree may be re-employed with a covered agency under either of the following conditions:
-
for a period of time that does not exceed one-half of the normal working days for the position while receiving up to one-half of the salary in effect for the position at the time of employment
-
for a period of time in any fiscal year sufficient in length to permit a retiree to earn not in excess 25% of the Average Compensation used in computing benefits from all employment with a covered employer.
Number of Hours or Days the Retiree Can Work
In accordance with Regulation 34, Section 3
The employer shall determine the required number of working days for the position on a full-time basis and the equivalent number of hours representing the full-time position. The retiree then may work up to one-half (1/2) of the required number of working days or up to one-half (1/2) of the equivalent number of hours and receive up to one-half (1/2) of the salary for the position. In the case of employment with multiple employers, the limitation shall equal one-half (1/2) of the number of days or hours for a single full-time position.
Recordkeeping – Time Sheets
Pers reserves the right to audit the days and hours worked, as well as compensation for all rehired retirees. All rehired retirees should complete a time sheet and submit to the the department head for verification regarding the days and hours worked in case of a PERS audit.
Emergency Reemployment of a Retiree
In accordance with Regulation 34, Section 5a & b
An exception to the 45-day separation period may be granted by PERS under the following circumstances:
- for a retiree who is to be reemployed as a certificated classroom teacher at the beginning of the school year, or
- any other retiree who is reemployed in state service where sufficient documentation is provided to show that such emergency employment is necessary. “Emergency” means a sudden unexpected happening, an unforeseen occurrence or condition, a sudden or unexpected occasion for action, or an unforeseen combination of circumstances that call for immediate action. The emergency must be beyond the control of the employer.
The deparment who wishes PERS to consider granting an exception to the 45-day separation period must submit to PERS prior to any emergency employment a completed PERS 4BW, Request for Approval of Emergency Employment of Retiree Form, along with appropriate supporting documentation showing that an emergency exists and that genuine efforts have been made to fill the position with someone other than a retiree. A copy of the minutes of the meeting of the governing board during which the emergency was declared must be attached to the Form 4BW. Examples of supporting documentation to be attached to the PERS 4BW include, but may not be limited to:
- A notorized certification setting forth the facts upon which the emergency exists which is signed by the chief executive officer of the employing entity and the chairman of the governing board, if applicable.
- Information and/or documentation supporting efforts to fill such vacant position, such as copies of advertisements announcing the position vacancy and the dates that the advertisements were run and also the names of the publications in which the advertisements appeared; Documentation of efforts to find qualified personnel to fill a vacancy; and documentation of continuing efforts to fill the position vacancy.
- Statement by the employer that no prior promises or guarantees of reemployment have been made by the employer to the employee.
PERS will review the request for emergency reemployment and notify the employer of its determination and whether the documentation submitted supports the claim that an emergency exists and that genuine efforts have been made to fill the position with someone other than a PERS retiree.
APPROVAL BY PERS IS REQUIRED BEFORE HIRING A RETIREE FOR EMERGENCY EMPLOYMENT
Retirement Status of a Rehired Retiree
In accordance with Regulation 34 Section 5
If a retiree is reemployed by the same or another covered PERS agency in any capacity, including independent contractor, during the 45-day consecutive waiting period from the effective the date of retirement, shall be considered to have continued in the status of an employee and not to have separated from service. In absence of the forty-five (45) day period of separation, any retirement allowance payments received by the retired member shall be repaid to the Retirement System and the retirement shall be negated. If such retiree is so employed or reemployed in a covered position without the requisite separation, such reemployed retiree shall continue to be reported to the Retirement System.
Delta State University is committed to a policy of equal employment and educational opportunity. Delta State University does not discriminate on the basis of race, color, religion, national orgin, sex, age, disability, or veteran status. This policy extends to all programs and activities supported by the University.
This page is maintained by Lisa Giger. Send questions and comments regarding this site to lgiger@airllevant.com