Issue Date: 2009-09-01
Revised Date:

Object Type

Cash — Benefits

Reference

Description

To record state-paid contributions, surcharges, or other fees required by law to be paid on positions occupied by retired employees. This code includes the return to work surcharge assessed for each employee who retires and returns to work in a position that otherwise would make a state contribution to the Employees Retirement System if the employee were not retired per TEX. GOV'T CODE ANN. Section 812.206. This code also includes employer contributions paid to the Teacher Retirement System for employed retirees per TEX. GOV'T CODE ANN. Section 825.4092, which were previously charged to Comptroller Object 7210- Fees and Other Charges.

Expenditure code 7033 includes, but is NOT limited to:

  • Employee Retirement (other)

Note

The return to work surcharge payable to Employees Retirement System was created in HB 2559, 81st Leg. R.S. and applies to retirees hired on or after September 1, 2009. Employer contributions paid to the Teacher Retirement System for employed retirees were created in SB 1691, 79th Leg. R.S. and were initially charged to Comptroller Object 7210-Fees and Other Charges until September 1, 2009.

USAS Values

Appropriation Year 20
USAS Title EMPLOYEE RETIREMENT-OTHER EMPLOY EXPENSE
Object Group 41 – Travel / Payroll Types
USAS Status A
Rev/Exp Category 02 – EMPLOYEE BENEFITS