Teachers' Fund for Retirement Employers

Public schools and state institutions are required by law to identify employees eligible for TFFR's pension program, report their salaries, and collect and pay the member and employer contributions. 

• To be eligible, employees must be licensed by the ESPB and under contract or a written agreement.
• Refer to TFFR's Employer Guide for information on reportable salaries and the program's current member and employer contribution rates. 

After satisfying the required waiting period, retired members may return to TFFR-covered employment in teaching, supervisory, or administrative services positions as long as they adhere to the employment hourly limitations. 

1) General Rule - Annual Hour Limit

• Maximum Number of Hours in FY (July 1-June 30) based on Length of Contract.
  • 9-month contract = 700 hours
  • 10-month contract = 800 hours
  • 11-month contract = 900 hours
  • 12-month contract = 1,000 hours
• Waiting period is 30 days from retirement date (assuming the retiree has been paid their first TFFR benefit).
• TFFR employer and employee contributions must be paid.

2) Exception A: Critical Shortage Area determined by ESPB

• Can exceed the General Rule - Annual Hour Limit.
• Waiting period is one year from retirement date.
• TFFR employer and employee contributions must be paid.

3) Exception B: Benefit Suspension and Recalculation

• Waiting period is 30 days from TFFR retirement date.
• TFFR employer and employee contributions must be paid.

Employers must complete the Retired Member Employment Enrollment in MyTFFR within 30 days of a retiree’s return to work. (Late submission may result in a $250 employer penalty and loss of one month’s benefit for the retiree.) This process is required each year a retired member returns to TFFR-covered employment.

Retirees performing in-staff subbing, extracurricular duties, or professional development are exempt from hour limits and reporting, and no contributions need to be paid.

Pension Statements Overview

Talking Points

Q & A

GASB 68 Information for Measurement Date July 1, 2024

• 2024 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2025
  • Sample Journal Entries for Fiscal Year 2025
• 2024 TFFR Actuarial Valuation Report
• 2024 RIO/TFFR Audited Financial Statements

GASB 68 Information for Measurement Date July 1, 2023

• 2023 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2024
  • Sample Journal Entries for Fiscal Year 2024
• 2023 TFFR Actuarial Valuation Report
• 2023 RIO/TFFR Audited Financial Statements

GASB 68 Information for Measurement Date July 1, 2022

• 2022 - GASB 68 Reports
  • Audited Schedules of Employer Allocations and Pension Amounts by Employer
  • TFFR GASB 68 Report
• GASB 68 Disclosure Template - 2023
  • Sample Journal Entries for Fiscal Year 2023
• 2022 TFFR Actuarial Valuation Report
• 2022 RIO/TFFR Audited Financial Statements

Certification of Member Employment

Employer Service Purchase

MyTFFR Business Partner is a secure Employer Self-Service Portal where organizations participating in the Teachers' Fund for Retirement pension program report and manage employer and employee contributions. 

MyTFFR Business Partner Resources - everything you need to get started

Employer Self-Service Handbook

Training Videos

Employer Contribution and Enrollment Reporting Timeline and File Changes (includes TFFR Pay Code Definitions)

• Navigating enrollments, August 2025 - download slides
• Navigating the new system for successful year-end reporting, April 2025 - download slides or watch the recording
• Employer onboarding open session, February 2025 - watch the recording
• New Business Manager Workshop, November 2023 - download slides or watch the recording

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