Post-Retirement Work Restrictions
Pursuant to Massachusetts General Laws c. 32, § 91, there are limitations on the amount of time that a rehired retiree may work and the amount of money that he or she may earn. These limitations only apply to post-retirement work in the MA public sector; there are no limitations on work performed in the private sector or outside of MA.
Post-retirement employment cannot exceed employment in excess of 1,200 hours in a calendar year. Earnings per calendar year cannot exceed the difference between the retirement allowance and the current pay rate for the position from which the employee was retired or terminated prior to his / her retirement. If a retiree has been retired for a full calendar year, the retiree may earn an additional $15,000 in each calendar year following that full calendar year.
Adherence to the post-retirement restrictions in any calendar year are the statutory responsibility of the employee and the employer.
Current guidelines for working and receiving a superannuation retirement are available on the Public Employee Retirement Administration Commission (PERAC) website.
