60W-4.009. Reemployment of Participants Receiving Supplemental Benefits

(1) Any retired participant who is receiving a supplemental benefit under this chapter and is reemployed at the institute in a position as a cooperative extension employee of the institute, shall forfeit all rights to supplemental retirement benefits as provided in Section 121.40(11), F.S.

(2) Any retired participant who is receiving a supplemental benefit under this chapter may be employed by a private employer or a public employer, including one who participates in the Florida Retirement System, without affecting his or her supplemental benefits.

(3) Any retired participant who is receiving a supplemental benefit under this chapter may be reemployed by an employer who participates in the Florida Retirement System in either a regularly established position or a temporary position.

(4) Any retired participant who is reemployed under the provisions of subsection 60W-4.009(2), F.A.C., shall not have his or her average final compensation or years of creditable service adjusted because of such employment.

(5) Any employer who participates in the Florida Retirement System and who employs a retired participant of the Institute who is receiving a supplemental benefit, in a regularly established position, shall pay the required contributions in accordance with Rule 60W-3.004, F.A.C.

(6) A retired participant who is reemployed by an employer who participates in the Florida Retirement System may or may not have to make Social Security contributions, depending on the following:

(a) If the retired participant fills a regularly established position, the retired participant shall make Social Security contributions on all compensation received from such employment unless the position filled is a part-time position established and designated exclusively for the employment of retirees and the position does not require more than 500 hours of work per calendar year.

(b) If the retired participant fills a temporary position (as defined in paragraphs 60S-1.004(5)(a) and (b), F.A.C.), the retired participant shall not make Social Security contributions during such temporary reemployment except as provided in paragraph 60W-4.009(5)(c), F.A.C.

(c) If the employer has absolute Social Security coverage, the retired participant who is reemployed must make Social Security contributions irrespective of the type position he or she is filling beginning with his or her first day of reemployment.

Rulemaking Authority 121.40(13) FS. Law Implemented 121.40(11) FS. History–New 2-4-86, Formerly 22Q-4.009, Amended 3-31-13.