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Post-Retirement Employment Hawaii Department of Education  |
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Post-Retirement Employment
The Internal Revenue Service audits and monitors employee pension plans across the United States. Failure to comply with post-retirement employment laws may result in the IRS issuing a determination letter rescinding a pension plan’s tax exempt status. Thus, the Hawaii State Department of Education has been working closely with the Hawaii State Employees’ Retirement System (ERS) to implement federal and state guidelines for post-retirement employment. New federal regulations are effective July 1, 2011. However, the State of California is already requiring “retired” employees who did not “officially retire” to re-enroll in the California State retirement system and pay back contributions with interest. In addition, employers must also make up for owed contributions. This procedure has not been implemented in Hawaii to date. Under state law (Act 156), an individual who retired from a Hawaii State or County government agency must have been retired for at least one calendar year prior to being rehired by the same or another Hawaii State or County government agency. Act 156 also states that re-employment agreements shall not be entered into between the State or County and an employee prior to the retirement of the employee. Passed by the Hawaii State Legislature, Act 156 was effective July 1, 2008, and pertains to all retired employees regardless of retirement date. Act 156 does not preclude a retired Hawaii State or County government employee from returning to work and relinquishing their retirement benefits to earn additional service credits and gain additional retirement benefits for a future retirement date as may be allowed by Chapter 88, Hawaii Revised Statutes. Federal regulations and Act 156 affect the rehiring and renewal of retirees in various types of DOE full-time, part-time, and hourly positions. Frequently asked questions and answers regarding DOE procedures for post-retirement employment are posted below. Important Update for Casual Hires (effective immediately) Effective immediately, casual employees who retired from a Hawaii State or County government agency must have been retired for at least six consecutive months prior to being re-employed by the same or another Hawaii State or County government agency. In addition, re-employment agreements shall not be entered into between the State or County and an employee prior to retirement. (Refer to DOE memorandum dated May 5, 2009, "Post_Retirement Employment) Should you have any questions, the DOE Office of Human Resources is available to respond to your inquiries:
Post-Retirement FAQs/Information |
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© Hawaii State Department of Education, P.O. Box 2360, Honolulu, HI 96804; Physical address: 1390 Miller St, Honolulu, HI 96813; phone: 808-586-3230; fax: 808-586-3234. All rights reserved. For problems/questions concerning this web site, please email the webmaster. Links to other web sites should not be considered an endorsement. DOE is not responsible for the content of external web sites. |
