The statute governing the New Hampshire Retirement System, RSA 100-A, contains several provisions governing part-time, post-retirement employment of retirees by NHRS-participating employers.
RSA 100-A:7-b states that the annual limitations on part-time employment “excludes any hours worked during an emergency,” which the statute defines as “any event declared by the governor or while working under the direction of the director of the Division of Forests and Lands during woodland fire control.”
Gov. Sununu declared a state of emergency in New Hampshire effective at 5:15 p.m. on Friday, March 13, 2020. As a result, any hours worked by NHRS retirees for a participating employer for the duration of this state of emergency will not count toward the annual limits on retiree work hours.
Although annual reporting of hours worked in calendar year 2020 will not be reported to NHRS until next year, RSA 100-A:7-b requires that participating employers must keep track of retiree hours worked during the emergency. NHRS will develop a format for employers to report these exempt hours as a separate entry in the annual report.
As a reminder, the law limits NHRS retirees who began working part-time for retirement system participating employers after January 1, 2019, to a maximum of 1,352 hours worked per calendar year. (A calendar year is January 1-December 31.)
The law also contains a “grandfathering” provision that allows retirees already working part-time for one or more participating employers on the effective date of the law (January 1, 2019) to a maximum of 1,664 hours per calendar year for as long as they remain in at least one of the position(s) they held on that date.
For more information, see: https://www.nhrs.org/faqs