KPERS working after retirement: can retired Kansas teachers work, and what are the rules?

1. Working for an employer that is not a KPERS participating employer

The most recently revised KPERS member publication we read on working after retirement is its Membership Guide for KPERS 1 and KPERS 2 Members (Revised 2/26; checked against the copy on KPERS’s website on November 1, 2026). Its section “Working After You Retire” is quoted below, together with the rules from Kansas law and KPERS’s web pages that go with it. In your first months of retirement, read section 3 too.

KPERS’s Membership Guide for KPERS 1 and KPERS 2 Members (Revised 2/26) says: “There are a few things you need to know if you go back to work for a KPERS employer, even if it’s different than the one you retired from.” It adds that “working for a third-party entity that contracts with a KPERS employer means these rules will apply to you, too.” and: “These rules don’t apply if you work for a non-KPERS employer.” That last sentence has conditions. Kansas law says a participating employer “means an eligible employer who has agreed to make contributions to the system on behalf of its employees;” (K.S.A. 74-4902(24)). The State of Kansas is one by law: “The state of Kansas in its capacity as an eligible employer, shall become, by operation of law, a participating employer” (K.S.A. 74-4910). So are Kansas school employers: “(1) Kansas public school districts; (2) Kansas technical colleges; (3) Kansas community junior colleges;” (K.S.A. 74-4931). Counties, cities and other local units can join: “An eligible employer may join the system on January 1 of any year.” Work through a company can count as work for such an employer: Kansas law writes its rules for a retiree hired by a participating employer “or an independent contractor or a third-party entity who contracts service to fill such covered position” (K.S.A. 74-4914(9)(a)). For work with a KPERS employer, KPERS says: “Kansas law requires a 60-day waiting period (180-day if retiring before age 62) for KPERS retirees who return to work for Retirement System employers.” “This also includes returning to a position covered by the Kansas Board of Regents Mandatory Retirement Plan.” “Your waiting period begins the day after your retirement date.” “Your retirement date is always the first day of a month.” Kansas law’s test is your age on your retirement date: it writes the rule for a retiree “retired more than 60 days, if such retirant’s age on the date of retirement is 62 or older,” “or is retired more than 180 days, if such retirant’s age on the date of retirement is less than 62,” (K.S.A. 74-4914(9)). KPERS also says: “Before retirement and during your waiting period, you can’t have a prearranged agreement to return to work.” and, in its 2024 memo to the Legislature, “Before retirement and during the waiting period, retirees and employers cannot communicate in any way about returning to work.” “If you are found to have a prearrangement to return to work, your retirement benefit will be suspended.” “This would start the month you return to work and end 6 months after you quit working.” Kansas law adds: “The retirant shall repay to the retirement system all monthly retirement benefits paid to the retirant by the retirement system that the retirant received after such employment began.” Substitute teaching: Kansas law lists retirants “employed as substitute teachers without a contract” among those its earnings-limit and employer-contribution provisions do not apply to (K.S.A. 74-4914(6)(b)(v), (9)(d)), and KPERS’s employer manual puts “Sub teachers without a contract” under “Exceptions (Do Not Enroll)” that “Still must follow ‘no-prearrangement’ and waiting-period rules”. After the waiting period, for a retiree hired without a prearranged agreement (K.S.A. 74-4914(9)), KPERS says: “There is no earnings limit if you go back to work for a KPERS employer.” “But your employer will make working-after-retirement contributions to KPERS if you’re in a covered position.” Since July 1, 2024, Kansas law has the employer pay “the statutorily prescribed employer contribution rate on the first $40,000 of such retirant’s compensation in a calendar year” “and a 30% employer contribution on any compensation in excess of $40,000 in a calendar year during any such period of employment.” (K.S.A. 74-4914(9)(a)). KPERS told the Legislature: “Some employers may adjust the salary paid to a retiree to shift the cost of the contributions to the retiree,” “but statutorily the contribution is an employer contribution.” Kansas law also says: “No retirant shall make contributions to the system or receive service credit for any service after the date of retirement.” If you receive KPERS long-term disability benefits, your limits are different. KPERS’s Long-Term Disability Benefits Summary Plan Description says: “Disability benefits will be reduced by income the member receives or is eligible to receive from any of these sources:” among them “Earnings from any form of employment.” and “Earnings from eligible rehabilitative employment.” It says: “Benefit payments under this plan will terminate if the member:” among them “Is no longer disabled as defined in this plan.” and “Is not working to their maximum capacity if participating in rehabilitative employment.” Its definition of disability: “For the first 24 months for which benefits are paid, the member is unable to perform the material and substantial duties of their usual occupation due to sickness or injury.” “After benefits have been paid for 24 months, the member is unable to perform the material and substantial duties of any gainful occupation due to sickness or injury.” It adds: “Benefit payments under this plan will also be terminated if:” “During the first 24 months for which benefits are paid, earnings from any form of employment exceed 80% of the member’s rate of compensation at the time of disability.” “After the first 24 months for which benefits are paid, earnings from any form of employment exceed 60% of the member’s rate of compensation at the time of disability.” On rehabilitative employment it says: “Following a period of total disability, a member may qualify for disability benefits while engaging in rehabilitative employment.” “Monthly benefits will be reduced by 50% of the member’s disability earnings during the first 12 months of rehabilitative employment.” “Monthly benefits will be reduced by 75% of the member’s disability earnings during the second 12 months of rehabilitative employment.” “The maximum benefit period for rehabilitative employment benefits is 24 months.” The plan also says: “To be eligible for KPERS disability benefits, the member must apply for Social Security disability benefits,” and if you get Social Security disability benefits, SSA says: “If a disabled beneficiary performs any work activity, we look at that activity to determine whether the disability has ceased.” Kansas law ends KPERS long-term disability benefits at age 65 or at retirement, whichever comes first, for a member who becomes eligible for them before age 60, and after five years of benefits or at retirement for one who becomes eligible at 60 or older (K.S.A. 74-4927). Confirm your own situation with KPERS before you start: call 1-888-275-5737 (toll-free) or 785-296-6166 (in Topeka). KPERS’s contact page says: “InfoLine available weekdays: 8 a.m. to 4 p.m.” (read November 1, 2026; the page names no time zone for these hours).

2. Which employers take part in KPERS

KPERS’s pages say “KPERS employer”; Kansas law says participating employer. The law defines an eligible employer as “the state of Kansas, and any county, city, township, special district or any instrumentality of any one or several of the aforementioned” (and certain public television and radio stations), and a participating employer as an eligible employer that has agreed to make contributions on behalf of its employees (K.S.A. 74-4902(13), (24)).

This guide names no individual employer. Ask KPERS whether a particular employer takes part. Confirm your own situation with KPERS (1-888-275-5737) before you start.

3. KPERS working after retirement rules for KPERS employers: the 60-day or 180-day waiting period and no prearrangement

This section is about work for a KPERS employer, such as a Kansas public school district, technical college or community college, whether you are hired directly or through a contractor or third party. KPERS’s employer manual says: “KPERS Retirees who return to work for a KPERS employer are subject to working-after-retirement rules, which are different from active-member rules.”

For work with a KPERS employer, KPERS says: “Kansas law requires a 60-day waiting period (180-day if retiring before age 62) for KPERS retirees who return to work for Retirement System employers.” “This also includes returning to a position covered by the Kansas Board of Regents Mandatory Retirement Plan.” “Your waiting period begins the day after your retirement date.” “Your retirement date is always the first day of a month.” Kansas law’s test is your age on your retirement date: it writes the rule for a retiree “retired more than 60 days, if such retirant’s age on the date of retirement is 62 or older,” “or is retired more than 180 days, if such retirant’s age on the date of retirement is less than 62,” (K.S.A. 74-4914(9)). KPERS also says: “Before retirement and during your waiting period, you can’t have a prearranged agreement to return to work.” and, in its 2024 memo to the Legislature, “Before retirement and during the waiting period, retirees and employers cannot communicate in any way about returning to work.” “If you are found to have a prearrangement to return to work, your retirement benefit will be suspended.” “This would start the month you return to work and end 6 months after you quit working.” Kansas law adds: “The retirant shall repay to the retirement system all monthly retirement benefits paid to the retirant by the retirement system that the retirant received after such employment began.”

Counting the days. For work with a KPERS employer, KPERS’s web page says your waiting period begins the day after your retirement date: “Not the last day at your employer or your last day on payroll.” Ask KPERS to confirm your own dates.

What counts as a prearrangement. Kansas law says “a prearranged agreement for employment may be determined by whether the facts and circumstances of the situation indicate” “that the employer and employee reasonably anticipated that further services would be performed after the employee’s retirement.” (K.S.A. 74-4914(8)). KPERS’s membership guide says: “Any time before retirement and during your waiting period, you can’t make plans to return to work for a KPERS employer.” “This is called a ‘prearrangement’ and is not allowed under state and federal law.” KPERS’s member flyer (Rev 1/25), in our summary of its words, says you can’t communicate with your employer in any way about an intent to return to work, and that this includes interviews, applications and written or verbal communication about further employment. KPERS’s page for employers says: “Members will sign a statement on their Application for Retirement Benefits, certifying they haven’t arranged to come back to work.” and “Employers will complete the Employer Certification of No Prearranged Employment (KPERS-15RE), certifying there was not prearrangement to return to work.”

Work for a KPERS employer through a company can count too: Kansas law writes these rules for a retiree hired by a participating employer “or an independent contractor or a third-party entity who contracts service to fill such covered position” (K.S.A. 74-4914(9)(a)), and KPERS’s membership guide says that “working for a third-party entity that contracts with a KPERS employer means these rules will apply to you, too.”

The contractor and third-party relief. Kansas law has a narrower relief for some contractors and employees of third parties. Its subsection (9)(d) says “The provisions of this subsection relating to an earnings limitation and employer contributions shall not apply” to any retirant described in subsection (6)(b) “or to retirants who are independent contractors or employees of third-party entities who contract with a participating employer as described in subsection (6)(d)”. Subsection (6)(d) applies it “so long as all of the following apply:” “The contractual relationship was not created to allow the retirant to continue employment with the participating employer after retirement in a position similar to the one such retirant held prior to retirement;” “the activities performed by the independent contractor or third-party entity are not normally performed exclusively by employees of that participating employer;” and “the retirant meets the classification of independent contractor as provided in K.S.A. 44-768, and amendments thereto, or activities performed by the third-party entity that employs the retirant are performed on a limited-term basis and the third-party entity is not a participating employer in the system.” As we read it, (9)(d) speaks of the earnings limitation and employer contributions; the statute does not say it removes the waiting period or the no-prearrangement rule. KPERS’s employer flyer, in our summary, turns these conditions into questions for the employer about whether to enroll the retiree.

Confirm your own situation with KPERS (1-888-275-5737) before you start.

4. Substitute teaching after you retire

Substitute teaching: Kansas law lists retirants “employed as substitute teachers without a contract” among those its earnings-limit and employer-contribution provisions do not apply to (K.S.A. 74-4914(6)(b)(v), (9)(d)), and KPERS’s employer manual puts “Sub teachers without a contract” under “Exceptions (Do Not Enroll)” that “Still must follow ‘no-prearrangement’ and waiting-period rules”.

A substitute teaching job with a Kansas public school district is work for a KPERS employer (K.S.A. 74-4931), so the waiting period and the no-prearrangement rule in section 3 come first. Confirm your own situation with KPERS (1-888-275-5737) before you start.

5. Earnings after the waiting period, the employer’s contributions and service credit

After the waiting period, for a retiree hired without a prearranged agreement (K.S.A. 74-4914(9)), KPERS says: “There is no earnings limit if you go back to work for a KPERS employer.” “But your employer will make working-after-retirement contributions to KPERS if you’re in a covered position.” Since July 1, 2024, Kansas law has the employer pay “the statutorily prescribed employer contribution rate on the first $40,000 of such retirant’s compensation in a calendar year” “and a 30% employer contribution on any compensation in excess of $40,000 in a calendar year during any such period of employment.” (K.S.A. 74-4914(9)(a)). KPERS told the Legislature: “Some employers may adjust the salary paid to a retiree to shift the cost of the contributions to the retiree,” “but statutorily the contribution is an employer contribution.” Kansas law also says: “No retirant shall make contributions to the system or receive service credit for any service after the date of retirement.”

KPERS’s employer manual says: “The employer contribution rate increases from the regular statutory rate to 30% when a retired employee’s wages top $40,000 in a calendar year”. Kansas law adds that if you work for more than one participating employer or in more than one position, “contributions shall be made on compensation from all such employment for that calendar year.” It also says: “No employer contribution shall be paid to the system on compensation paid to a retirant hired in a non-covered position.” (K.S.A. 74-4914(9)(a), (b)).

Part time or full time. As we read K.S.A. 74-4914(9)(a) and (b), the waiting period, the no-prearrangement rule and the no-earnings-limitation rule are written for both covered and non-covered positions with a KPERS employer. KPERS’s employer manual says: “Generally, enroll all KPERS retirees who work for your employer, even those in non-covered positions like part-time, temporary or seasonal positions”. Whether a position is covered decides the employer’s contributions; ask the employer or KPERS.

Social Security’s earnings test before full retirement age is a separate federal rule: see our Social Security guide.

6. Members receiving KPERS long-term disability benefits

If you receive KPERS long-term disability benefits, your limits are different. KPERS’s Long-Term Disability Benefits Summary Plan Description says: “Disability benefits will be reduced by income the member receives or is eligible to receive from any of these sources:” among them “Earnings from any form of employment.” and “Earnings from eligible rehabilitative employment.” It says: “Benefit payments under this plan will terminate if the member:” among them “Is no longer disabled as defined in this plan.” and “Is not working to their maximum capacity if participating in rehabilitative employment.” Its definition of disability: “For the first 24 months for which benefits are paid, the member is unable to perform the material and substantial duties of their usual occupation due to sickness or injury.” “After benefits have been paid for 24 months, the member is unable to perform the material and substantial duties of any gainful occupation due to sickness or injury.” It adds: “Benefit payments under this plan will also be terminated if:” “During the first 24 months for which benefits are paid, earnings from any form of employment exceed 80% of the member’s rate of compensation at the time of disability.” “After the first 24 months for which benefits are paid, earnings from any form of employment exceed 60% of the member’s rate of compensation at the time of disability.” On rehabilitative employment it says: “Following a period of total disability, a member may qualify for disability benefits while engaging in rehabilitative employment.” “Monthly benefits will be reduced by 50% of the member’s disability earnings during the first 12 months of rehabilitative employment.” “Monthly benefits will be reduced by 75% of the member’s disability earnings during the second 12 months of rehabilitative employment.” “The maximum benefit period for rehabilitative employment benefits is 24 months.” The plan also says: “To be eligible for KPERS disability benefits, the member must apply for Social Security disability benefits,” and if you get Social Security disability benefits, SSA says: “If a disabled beneficiary performs any work activity, we look at that activity to determine whether the disability has ceased.” Kansas law ends KPERS long-term disability benefits at age 65 or at retirement, whichever comes first, for a member who becomes eligible for them before age 60, and after five years of benefits or at retirement for one who becomes eligible at 60 or older (K.S.A. 74-4927).

For members on KPERS long-term disability, KPERS’s employer manual adds: “The member will continue to receive service credit.”

Ask KPERS before you accept any job, tutoring included. Confirm your own situation with KPERS (1-888-275-5737) before you start.

7. Leaving KPERS before you retire: vesting, leaving your money in and refunds

KPERS’s membership guide sorts members by hire date: “KPERS 1: Hired before July 1, 2009” and “KPERS 2: Hired July 1, 2009 - December 31, 2014”. It adds: “If you were hired January 1, 2015, or later, please see kspers.gov for information on KPERS 3 benefits.” If you left KPERS and are hired again, which tier applies depends on your own history; ask KPERS.

Vesting. For members who leave on or after July 1, 2009, Kansas law grants a vested benefit after five years of credited service (a KPERS 1 member who left before then needed 10 years), and a KPERS 3 member’s own contributions are vested from the day the member joins. Kansas law (K.S.A. 74-4917(2)) says that if a member has completed 10 years of credited service at termination, “or commencing July 1, 2009, if such member has completed five years of credited service at the date of termination,” “such member automatically shall be granted a vested retirement benefit in the system,” “except that at any time prior to the commencement of retirement benefit payments the member may withdraw accumulated contributions,” “whereupon no other benefits shall be payable for such member’s prior and participating service credit.”

Leaving your money in. Kansas law keeps a former employee who has not taken a refund a member “if such member is within five years of termination of employment with a participating employer”, or if the former employee “has not yet received a refund and has been granted a vested benefit” (K.S.A. 74-4902(21)). Coming back to a participating employer “within five years after such termination, does not constitute a break in continuous employment if such member has not withdrawn accumulated contributions.” (K.S.A. 74-4917(3)). For KPERS 1 and 2 members who leave on or after July 1, 2009 without five years of credited service (not vested), KPERS’s membership guide says: “You need to withdraw your account balance within five years of the date you end employment.” “After five years, your contributions stop earning interest and you forfeit your service credit.” “If you do not withdraw and you return to covered employment within five years, you will keep the credit for your past public service.” For members who are not vested, KPERS’s leaving-employment flyer says: “Your account earns interest for five years (two years for KPERS 3 members).” For vested members, KPERS’s membership guide says: “Your account continues to earn interest.”

Refunds, KPERS 1 and 2. Kansas law (K.S.A. 74-4917(1)) says: “Upon termination of employment with a participating employer, not followed by employment with such participating employer or another participating employer within 30 days of such termination, the member shall be paid an amount equal to the member’s accumulated contributions”. KPERS’s membership guide says: “You can apply to withdraw your contributions any time 31 days after you end employment.” For a vested member, Kansas law (K.S.A. 74-4917b) says that “if a member who has accrued a vested benefit makes application to the system for payment of the member’s accumulated contributions”, the member must also submit a notarized statement of marital status and, if married, “a statement of the spouse’s consent or objection to the member’s withdrawal of accumulated contributions”. If the spouse does not consent, KPERS notifies the spouse, and: “Upon consent of the spouse or at the end of 90 days, the accumulated contributions shall be paid to the member.”

Refunds, KPERS 3. For a KPERS 3 member who is not vested, Kansas law (K.S.A. 74-49,310(a)) says: “Any time after termination of service or death, a member who is not vested” “may terminate plan membership by filing a written application with the board”. KPERS’s leaving-employment flyer, which names no tier, says: “You must wait at least 31 days from ending your KPERS-covered employment to apply for withdrawal.” Kansas law and KPERS’s flyer word the timing differently; ask KPERS which applies to you. Kansas law (K.S.A. 74-49,311(b)) also says: “A member who is not eligible for a benefit under subsection (a) or (b) of K.S.A. 74-49,313” “may elect to take a distribution of such member’s entire annuity savings account balance,” “but the member shall then forfeit the entire balance in the member’s retirement annuity account.”

A withdrawal is final. KPERS’s leaving-employment flyer says: “If you withdraw your KPERS contributions it is irrevocable. You cannot reverse it.” “Employer contributions stay with KPERS.” Under “Sometimes You Can’t Withdraw”, it lists “Leave of absence”, “Military service”, “Moving to a position not covered by KPERS with same employer” and moving to another KPERS plan, and says: “If any of these situations apply to you, please visit with your employer.”

Federal taxes on a refund. KPERS’s membership guide says that for contributions paid directly to you, “You owe federal taxes”, and that a rollover “Defers taxes until retirement”. The IRS says: “A retirement plan distribution paid to you is subject to mandatory withholding of 20%, even if you intend to roll it over later.” “Withholding does not apply if you roll over the amount directly to another retirement plan or to an IRA.” “Individuals must pay an additional 10% early withdrawal tax unless an exception applies.” That additional tax applies before age 59½; one exception is when “the employee separates from service during or after the year the employee reaches age 55”. The IRS lists that age-55 exception for qualified plans, not for IRAs, so it does not reach money after it is rolled into an IRA. Of KPERS’s withdrawal application, its flyer says: “It also explains what taxes you might owe with each option.” It adds: “Please seek professional tax advice before withdrawing.”

8. Which KPERS documents we read, and how to reach KPERS

These are the documents behind this guide, as read on November 1, 2026. As we read them, Kansas law controls where a KPERS publication words a rule differently.

What changed in 2025 and 2026. The Revisor of Statutes’ lists of statutes changed in the 2025 and 2026 regular sessions have no entry for K.S.A. 74-4914 or K.S.A. 74-4937 (school employment), so this guide quotes K.S.A. 74-4914 as last amended in 2024.

How to reach KPERS. Confirm your own situation with KPERS before you start: call 1-888-275-5737 (toll-free) or 785-296-6166 (in Topeka). KPERS’s contact page says: “InfoLine available weekdays: 8 a.m. to 4 p.m.” (read November 1, 2026; the page names no time zone for these hours). KPERS’s email address is kpers@kspers.gov, and its contact page has its address. KPERS’s own site is kspers.gov, and its Working After Retirement page links to its member flyers.

Social Security. For Social Security questions, such as the earnings test before full retirement age, see our Social Security guide.