34 Tex. Admin. Code § 41.4 - Employer Health Benefit Surcharge
(a)
When used in this section, the term "employer" has the meaning given in §
821.001(7),
Government Code.
(b) For each
report month a retiree is enrolled in TRS-Care and working for an employer for
more than 92 hours in that calendar month, the employer that reports the
employment of the retiree on the Employment of Retired Members Report to TRS
shall pay monthly to the Retired School Employees Group Insurance Fund (the
Fund) a surcharge established by the Board of Trustees of TRS.
(c) The criteria used to determine if the
retiree is working more than 92 hours in that calendar month are the same as
the criteria for determining one-half time employment under §
31.13 of this title (relating to
One-half Time Employment) even if the retiree's employment also qualifies for
an exception under §
31.14 of this title (relating to
Full-time Employment after 12 Consecutive Month Break in Service) or §
31.15 of this title (relating to
Tutors under Education Code §
33.913).
(d) The surcharge is also owed by the
employer on any retiree who is enrolled in TRS-Care, is working for a third
party entity but is working for more than 92 hours in that calendar month and
who is considered an employee of that employer under §
824.601(d)
of the Government Code.
(e) The
surcharge under this section is not owed:
(1)
by an employer for any retiree who retired from TRS before September 1, 2005;
or
(2) by an employer for a retiree
reported as working under the exception for substitute service as provided in
§
31.12 of this title (relating to
Substitute Service) unless that retiree combines substitute service under
§
31.12 of this title with other
non-substitute employment with the same or another employer or third party
entity in the same calendar month;
(3) by an employer for any retiree that is
employed in multiple positions during a calendar month and does not exceed the
limits for such combined employment under §
31.19 of this title (relating to
Combining EAR Exceptions and Employer Surcharges); or
(4) by an employer for any service retiree
that is employed in a position that qualifies as a federally-funded COVID-19
position under §
31.16 of this title (relating to
Federally-funded COVID-19 Personnel) and Government Code §
824.6021.
(f) If more than one employer reports the
employment of a retiree who is enrolled in TRS-Care to TRS during any part of a
month, the surcharge under this section required to be paid into the Fund by
each reporting employer for that month is the total amount of the surcharge due
that month divided by the number of reporting employers. The pro rata share
owed by each employer is not based on the number of hours respectively worked
by the retiree for each employer, nor is it based on the number of days
respectively worked during the month by the retiree for each
employer.
(g) If a retiree who is
enrolled in TRS-Care is employed concurrently by one or more employers in more
than one position, the surcharge is owed if the combined employment exceeds the
limits for such combined employment under §
31.19 of this title.
(h) The employer shall maintain the
confidentiality of any information provided to the employer under this section
and shall use the information only as needed to carry out the purposes stated
in this section and related applicable rules or statutes.
(i) Employers shall not directly or
indirectly pass the cost of the surcharge under this section on to the retiree
through payroll deduction, by imposition of a fee, or by any other means
designed to recover the cost.
Notes
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