When a PERS Plan 1 retiree works more than 867 hours in a calendar year, while employed in an eligible position, the employer will receive an invoice for the applicable employer retirement contributions for the entire duration of the retiree's employment during that calendar year.
When a TRS Plan 1 retiree works more than 867 hours in a fiscal year, while employed by a public education employer, the employer will receive an invoice for the applicable employer retirement contributions for the entire duration of the retiree's employment during that fiscal year.