Minnesota TRA's member handbook is dated April 2022, before the 2023, 2024, 2025 and 2026 law changes to returning to work (the 2026 law lowered the agreement age to 59 1/2; a 90-day break starts in 2027). Where they differ, we use the 2026 Minnesota Statutes and TRA's newer publications (its website, newsletters, 2025 financial report and actuarial valuation).
TRA Handbook (2022), pp. 14-17, 21; Minn. Stat. 354.44 (2026); Minn. Stat. 356.415, subd. 1d (2026)1. A 90-day break, from January 1, 2027
Beginning January 1, 2027, retiring members must have a 90-calendar-day break in service after the last day of employment before returning to a TRA-covered position (TRA board policy). Exceptions: a PreK-12 member at least 59 1/2 with a formal Return-to-Work Agreement, or a Minnesota State member at least 59 1/2 approved for the Annuitant Employment Program (they still need at least one day off). TRIB Fall 2026 (Active), pp. 1-2, Mandatory break in service
Last day of work January 1, 2027. Day 1 of the break is January 2, 2027; day 90 is April 1, 2027. Earliest return: April 2, 2027. Our engine gives the same.
TRIB Fall 2026 (Active), p. 1, Mandatory break in service2. Return-to-Work Agreements
A PreK-12 member at least 59 1/2 may retire and start the annuity with a written agreement to return to work for a covered employer (lowered from 62 by the 2026 omnibus pension bill, signed May 19, 2026). No further service credit is earned; the earnings limitation still applies (while not suspended). Not available for Minnesota State. Minn. Stat. 354.444 (2026)
3. The earnings limit
If your salary from teaching service in a fiscal year is over $46,000, half of the excess is deferred from your annuity in the next calendar year (into an Earnings Limitation Savings Account). Prorated in your first year of retirement. No limit after Social Security normal retirement age. Minn. Stat. 354.44, subd. 5 (2026)
Suspended for PreK-12 work: The earnings limitation is suspended for TRA-covered employment in PreK-12 schools for salary earned through June 30, 2030 (suspended first in 2022, extended in 2024 and again in the 2026 omnibus pension bill). TRIB Summer 2026 (Active), p. 3, Earnings limitation suspension extended
A PreK-12 retiree under Social Security normal retirement age earns $56,000 in the fiscal year ending June 30, 2031, after the suspension ends. Half of the $10,000 over $46,000 is held back from the next year's benefit: $5,000. Through June 30, 2030 nothing is held back: our engine gives $0 even on $90,000.
The $46,000 earnings limit is suspended for PreK-12 work through June 30, 2030.
No deferral for PreK-12 salary through fiscal year 2030; the $46,000 rule after.
TRIB Summer 2026 (Active), p. 3Minnesota State (Annuitant Employment Program): Minnesota State retirees in the Annuitant Employment Program: $62,000 a fiscal year limit, with the deferral applying only to income over $62,000; not prorated. Earning $70,000 would hold back $4,000. Minn. Stat. 354.445 (2026)
Contributions and Social Security
No TRA member contributions are withheld from reemployed retirees; Social Security and Medicare are withheld. From July 1, 2026 employers make pension contributions on reemployed annuitants' eligible salary. TRA Handbook (2022), p. 22, Social Security deductions; TRIB Summer 2026 (Active), p. 1, Employer contributions
The details
- Beginning January 1, 2027 you need a 90-day break after your last day before working again in a TRA-covered job. Example: last day January 1, 2027, earliest return April 2, 2027.TRIB Fall 2026 (Active), p. 1, Mandatory break in service
- Exception: PreK-12 members 59 1/2 or older with a formal Return-to-Work Agreement (or Minnesota State members in the Annuitant Employment Program) can return sooner, after at least one day off.TRIB Fall 2026 (Active), p. 2, Exceptions for reemployment
- The 2026 law lowered the Return-to-Work Agreement age from 62 to 59 1/2.TRIB Summer 2026 (Active), p. 1, Return-to-work agreements
- The $46,000 earnings limit is suspended for PreK-12 TRA-covered work through June 30, 2030. When it applies, half of your salary over $46,000 is held back from the next year's benefit, until Social Security normal retirement age.TRIB Summer 2026 (Active), p. 3, Earnings limitation suspension extended
- Minnesota State retirees in the Annuitant Employment Program have a $62,000 limit.Minn. Stat. 354.445 (2026)
- Reemployed retirees don't earn more TRA service or pay TRA contributions; Social Security and Medicare are withheld.TRA Handbook (2022), p. 22, Social Security deductions
Questions
Can I go back to teaching after I retire from Minnesota TRA?
Yes. From January 1, 2027 you need a 90-day break after your last day first, unless you're 59 1/2 or older with a Return-to-Work Agreement (PreK-12) or in Minnesota State's Annuitant Employment Program.
Is there an earnings limit?
Normally $46,000 a fiscal year: half of what you earn over it is held back from the next year's benefit, until Social Security normal retirement age. It's suspended for PreK-12 TRA-covered work through June 30, 2030.
Do I earn more TRA service if I go back?
No. Reemployed retirees don't pay TRA contributions or earn more service. Social Security and Medicare are withheld.
Source: TRA Handbook of Benefits and Services, April 2022, with 2023-2026 law changes from Minnesota Statutes 2026 and TRA's 2025-2026 publications, TRA Handbook (April 2022) pp. 17, 21-22, 22. Also: TRIB Summer 2026 (Active) pp. 1, 3; TRIB Fall 2026 (Active) pp. 1-2, 1, 2; Minn. Stat. §§ 354.44, 354.444, 354.445 (2026). Last reviewed .