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Public Employee Retirement System of Idaho
P. O. Box 83720, Boise, ID 83720-0078
1-800-451-8228 • 208-334-3365 • Fax 208-334-3805
www.persi.idaho.gov • firstname.lastname@example.org
About Form RS132
1 Complete the form in blue or black ink.
2 The employer must complete the Employment Information, Employment Conditions, and Employer
3 The employee (the reemployed PERSI retiree) must complete the PERSI Retiree Acknowledgment section.
• Employees with money in the PERSI Choice 401(k) Plan should also read PERSI’s Working After Retirement
flyer to understand how their Choice Plan accounts are affected by reemployment.
4 Send the form to PERSI before reemploying the member, but after the member has been terminated and has
completed any required break in service (see Information about Hiring a PERSI Retiree, below).
Information about Hiring a PERSI Retiree
All agencies of the State of Idaho are considered one employer.
• The employer is responsible for reporting to PERSI the employment of a retired member where contributions are
required. Failure to do so can result in the employer being responsible for delinquent contributions and for
repayment of retirement allowance payments that should have been suspended.
• A member who retires before service retirement age must have a 90-day break in service between retirement and
reemployment with the same employer, regardless of the number of hours worked. Service retirement age is
defined as age 65 for general members, age 60 for police officers/PERSI firefighters, and between ages 60 and 65
for members with mixed general member and police officer/PERSI firefighter service. There is no break in service if
a promise of reemployment has been made.
• In accordance with IRS regulations, a service-age retiree must have a complete break in service.
Explanation of Employment Conditions
Employment of a retired member who is an employee as defined in Idaho Code §59-1302(14):
• Check this box if the employee will be working 20 hours or more per week and the period of employment is
expected to be five consecutive months or more, and the employee receives salary for services rendered. This
includes any school teacher who works half-time or more and receives salary for services rendered. The member’s
benefit payments cease upon reemployment, as provided in Idaho Code §59-1356(1).
• The employer must withhold employee contributions from the employee's salary starting on the date of
reemployment and forward these contributions along with the required employer contributions for each pay period.
• If the period of reemployment terminates after less than five months, PERSI will return employee contributions to
the member and employer contributions will be credited to the employer. The member’s benefit payments will
resume and an adjustment will be made to retroactively cover the period of ineligible employment.
• If the period of reemployment is five months or more, when employment ends, contributions cease and the
member’s original benefit payments are reinstated. A separate benefit amount is computed using salary and
service credited during the period of reemployment and this additional benefit is added to the original benefit
payments, unless the member negated his retirement under Retirement Rule 148.
• An early retiree who returns to PERSI employment has the option of “negating” his retirement under Retirement
Rule 148. This requires repayment of all benefit payments plus interest. The member’s benefit payments are later
recalculated using all credited service. Use of this option may affect a member’s eligibility for unused sick-leave
credits and members are encouraged to consult with PERSI before making this decision.
Employment of retired member who is not an employee as defined in Idaho Code §59-1302(14):
• Check this box if the employee will be working less than 20 hours per week or the period of employment will be
less than five consecutive months. Employer and employee contributions will not be required. The member’s
benefit payments will continue.
• If employment exceeds 20 hours per week and five consecutive months, the member will be considered an
employee, and the conditions for employment of a retired member who is an employee will apply.
Reemployment of School Teachers or Administrators
If you are hiring a retired teacher/school administrator under Idaho Code §59-1356(4), complete form RS132A,
Certification of Employment of a Retired School Teacher or Administrator, instead.
• If the retired teacher/school administrator cannot or does not wish to be reemployed under the provisions of Idaho
Code §59-1356(4), continue with form RS132.