Substitute Teaching

Generally, an individual who works in a TRS-reportable position for at least 30 days (210 hours) in a single school year is eligible to participate in the retirement system. In fact, participation is mandatory once the 210-hour threshold is reached. However, a provision in state law allows substitute teachers and part-time teachers’ aides to participate in TRS from their first date of employment if they choose. In other words, these individuals are not required to wait until they meet the 210-hour threshold to become active TRS members. 

This Fact Sheet explains: 

  • TRS membership election options available to new substitute teachers and part-time teachers’ aides or paraprofessionals 
  • Circumstances under which TRS retirees may substitute teach during the required break in service

TRS membership election options for substitute teachers and part-time teachers’ aides/paraprofessionals 

If you have never been a TRS member and you are not currently a member of the MUS-Retirement Program, you will make an irrevocable election either to have employee contributions withheld from your pay beginning with your first day of employment, or to have contributions withheld only after you meet the threshold (210 hours) for TRS membership. Your employer will provide TRS Form 106 Membership Election – Substitute Teacher or Part-Time Teacher's Aide/Paraprofessional on your first day and will keep your completed form on file.

Here are two questions you might have:

Q. Why would I elect to participate with TRS beginning with my first day of employment?
A. All active TRS members accrue service credit based on the total hours for which contributions are paid. Members who accrue 5.00 years of service credit are “vested” and will be eligible for a monthly retirement benefit when they reach retirement age. If you elect to participate in TRS on your first day of employment, you will accrue service credit for every single hour you work. If you elect not to participate as of your first day, you will not earn service credit for the first 210 hours you work.

Q. If I stop working, what happens to the TRS contributions that were withheld from my pay?
A. You have two options. You can leave your contributions on account with TRS in case you work in another TRS-reportable position in the future. If you do not intend to work in such a position, you can withdraw from TRS and receive a refund of all contributions you paid, plus accrued interest.

TRS retirees working as substitute teachers 

If you are a TRS retiree who has not yet completed the required break in service, you may be eligible for an exception that allows you to substitute teach up to 45 days* during the break-in-service period. Please read below carefully to be sure you understand the conditions under which this exception is allowed.

To be eligible for the substitute teaching exception, you must meet all three requirements listed below. Otherwise, you must complete the required break in service before working in any TRS position as a retiree.

At the time you terminated employment and retired, you must have been either: 

  • of normal retirement age (60 or older), or
  • younger than age 60 without a written or verbal pre-arranged agreement to return to work with your pre-retirement employer;


You must have received at least one monthly benefit from TRS (i.e., attained retired status); and

You must substitute for a regular, licensed K-12 classroom teacher (see Eligible subject fields, below) who is under contract during the school term and who is temporarily absent. This means the absence is outside the employer’s control (such as due to illness) and the regular teacher is expected to return.

  • You cannot work under the substitute teaching exception if, for example, the employer has been unable to fill a vacant position or has reassigned the regular teacher so that he or she is no longer available to teach the class. These are not considered temporary absences.


Eligible subject fields. The following fields require teacher licensure or endorsement:
Art
Biology
Business & Information Tech
education
Chemistry
Communication
Computer science
Earth science
Economics
English
English as a Second Language
Family and consumer sciences
Geography
Health
Health enhancement
History
Industrial trades and tech
education
Journalism
Library
Marketing
Mathematics
Music
Physical education
Physics
Political science
Psychology
Reading
Science (broadfield)
Social studies (broadfield)
Theatre
Traffic education
World languages


The exception is allowed whether the temporarily absent teacher normally provides instruction in a single subject or in multiple subjects (such as a general elementary school teacher) during a regular class period.

Ineligible positions. Retirees may not provide service as a paraprofessional, teacher’s aide, coach, administrator, or specialist (e.g., school counselor, school nurse, speech language pathologist, audiologist) under the substitute teaching exception to the break-in-service requirement.

*Footnotes:
A day means any portion of a day.

Fact sheet updated: July 1, 2023