2022 Georgia Code
Title 47 - Retirement and Pensions
Chapter 3 - Teachers Retirement System of Georgia
Article 7 - Retirement Allowances, Disability Benefits, and Spouses’ Benefits
§ 47-3-127.1. Full-Time Employment of Beneficiaries Permitted Under Limited Conditions; Required Employer Contributions; Areas of Highest Need

1. From July 1, 2022, until June 30, 2026, notwithstanding the provisions of Code Section 47-3-127, to the extent and under the conditions provided for in this Code section, a public school system may employ a beneficiary who has obtained 30 years of creditable service in this retirement system in a full-time capacity as a certified teacher of pre-kindergarten through grade 12 who has as his or her primary responsibility the academic instruction of students in a classroom in an area of highest need determined for the RESA to which such public school system is assigned, provided that at least one year has expired from the effective date of such beneficiary’s retirement and he or she was not restored to service as a teacher pursuant to Code Section 47-3-127 during such period of time.
2. 1. An individual employed as described in subsection (a) of this Code section shall remain a beneficiary and shall continue to receive his or her retirement allowance and any postretirement benefit adjustments for which he or she is eligible; provided, however, that such service shall not constitute creditable service and shall not entitle such beneficiary to a recomputation of retirement benefits upon cessation of such service.
   2. It shall be the duty of each beneficiary to notify an employer of his or her status as a beneficiary prior to accepting employment with such employer.
3. 1. Within 30 days of employing a beneficiary pursuant to this Code section, such employer shall notify the board of trustees of such beneficiary’s name, the amount of his or her earnable compensation, a description of any other forms of remuneration to be made, the number of hours to be worked, job responsibilities, and other such information as the board of trustees may prescribe.
   2. An employer that employs a beneficiary pursuant to subsection (a) of this Code section shall pay to the retirement system an amount equal to the product of:
      1. The combination of the rate required by this chapter for employer contributions and employee contributions; and
      2. The earnable compensation of such beneficiary.
   3. A beneficiary shall not receive creditable service from or access to contributions made as a result of payments required by paragraph (2) of this subsection, and he or she shall be considered by the retirement system solely as a beneficiary.
   4. If an employer that is obligated to make contributions or reimbursements to the retirement system pursuant to this Code section fails to make such contributions, any unpaid amounts shall be deducted from any funds payable to such employer by the state, including without limitation the Department of Education and the Board of Regents of the University System of Georgia, and shall be paid to the retirement system.
4. 1. As used in this Code section, “area of highest need” means one of the three content areas for which there are the greatest percentages of unfilled positions for classroom teachers in a RESA.
   2. The areas of highest need shall be determined for each RESA annually by the Department of Education after consultation with the Professional Standards Commission. Such determinations shall be based upon a five-year average review of a survey reported by local school systems to the Department of Education. The areas of highest need for each RESA shall be reported to the retirement system on an annual basis beginning July 1, 2022, and ending July 1, 2025.
5. Prior to July 1, 2025, the state auditor shall conduct and publish a performance audit concerning the provisions of this Code section to include a determination of the value and necessity of the full-time employment of beneficiaries as permitted by this Code section, as well as the effects of such employment on the local school systems, the Teachers Retirement System of Georgia, and the teacher workforce as a whole for this state.
6. The provisions of this Code section shall not become part of the employment contract and shall be subject to future legislation.

History. Code 1981, § 47-3-127.1 , enacted by Ga. L. 2022, p. 162, § 1/HB 385.

Effective date.

This Code section became effective July 1, 2022.

Code Commission notes.

Pursuant to Code Section 28-9-5, in 2022, “as well as” was substituted for “as well” in the middle of subsection (e).

Editor’s notes.

This Code section formerly pertained to the employment of retired teachers in teaching or other capacities. The former Code section was based on Code 1981, § 47-3-127.1 , enacted by Ga. L. 2002, p. 585, § 3; Ga. L. 2003, p. 139, § 1; Ga. L. 2004, p. 107, § 22; Ga. L. 2004, p. 1061, § 1; Ga. L. 2005, p. 533, § 1/HB 495; Ga. L. 2008, p. 1094, § 1/SB 327; Ga. L. 2009, p. 368, § 1/SB 48; Ga. L. 2012, p. 667, § 1/HB 208. It was repealed by Ga. L. 2012, p. 667, § 1/HB 208, effective June 30, 2013.