9.01: Earnings of Retirees Who Return to Work

Retiree earnings are composed of all wages and payment for services performed by the employee, including but not limited to any amounts deferred or contributed to an annuity. 

  • If a retiree returns to work for the reporting unit they retired from, that reporting unit must report all payments for that retiree. This includes, but isn't limited to, bonuses, cash in lieu, and early retirement incentives. ORS may review whether the post-retirement payments are attributed to pre-retirement service (e.g., early retirement incentives, annual leave payouts, etc.).  

  • If a retiree does not return to work for the reporting unit they retired from, and that reporting unit makes a payment to the retiree for something other than wages, that reporting unit should not report those payments. This includes bonuses, cash in lieu, early retirement incentives, etc. 

If a retiree returns to work for a reporting unit other than the reporting unit they retired from, that reporting unit must report all payments for that retiree. This includes bonuses, cash in lieu, etc.