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Working After Retirement

The information listed below is a brief overview of PERA's working after retirement rules amd limitations. Please review PERA's Working After Retirement booklet for detailed information.

	After you retire, you may work for a private company that is not performing services for a PERA employer (or work for a public employer not affiliated with PERA) without limitations.
	As a result of the merger with DPSRS, there are additional rules pertaining to working after retirement for both PERA and DPS benefit structure retirees. See the Working After Retirement booklet for detailed information.
	You may volunteer for a PERA employer as many hours as you desire.
	If you are a disability retiree, you have different working after retirement rules. See the Disability Retirees section in the Working After Retirement booklet for more information.
	If you return to work during the effective month of retirement, you are subject to additional rules. See the Working During the Effective Month of Retirement fact sheet or the information in the Working After Retirement booklet for more information.
	If you return to work for a PERA employer, you are subject to specific working after retirement rules as aoutline in the Working After Retirement booklet.
	You are subject to the working after retirement limit if you are providing services to a PERA-affiliated employer as an employee and you cannot be defined as an independent contractor by the Internal Revenue Service Ruling 87-41, 1987-1 C.B. 296 regarding independent contractors.
	If you work for a PERA employer, in most cases employer contributions must be paid on salary earned.
	If you are a cobeneficiary or survivor beneficiary, you are not subject to any employment or working after retirement limitations.

For More Information

See the Working After Retirement booklet for detailed information on working after retirement rules and the forms you must submit if you return to work for a PERA employer.

For information on working during the effective month of retirement, see the Working During the Effective Month of Retirement fact sheet. 

Click on the following links to view/print the working after retirement forms (they are also included in the Working After Retirement booklet):

Retiree Returning to Work for a PERA Employer. Complete this form if you return to PERA employment after you retire. Your employer uses this form to decide if employer and member contributions are required on your pay.

Report of Work During the Effective Month of Retirement. Complete this form if you work for a PERA employer during the effective month of retirement.

Post-Retirement Work Report. Complete this form if you exceed the 110-day/720-hour working after retirement limit. Send it to PERA no later than March 31 of the year following the calendar year in which you exceed the limit. You may also report your excess hours or days on a monthly basis so that penalties are applied during the year in which you exceed the limit, instead of being applied in the following year.

Disclosure of Compensation. Complete this form if you are performing services through an affiliated party for a PERA-affiliated employer.