Retired former employees that are rehired in Katy ISD may be subject to surcharges set by the Texas Retirement System. Any TRS-retiree seeking full or part-time employment with Katy ISD must validate they have not been employed by a TRS-covered employer for 12 consecutive, calendar months. TRS-retirees that desire to work as a substitute are NOT subject to the 12-month guideline, but are subject to all TRS guidelines and any incurred surcharges.
Surcharges apply to the employment of any retiree who:
retired after September 1, 2005 and
is working a TRS-eligible position (half-time or more)
combining substitute work and half-time employment
**Exceptions could be made for TEA defined hard-to-fill positions**
Surcharges do not apply to retirees working:
as a substitute as defined by TRS
less than half-time
retired before September 1, 2005
Rehired retirees who signed an employment contract with KISD prior to July 1, 2016 are grandfathered.
Katy ISD has adopted the FICA Alternative Plan for substitutes and temporary employees who are not members of the TRS retirement system.
FICA Alternative Plan