Bill > HB24

This bill establishes new rules for retirees of the Teachers' Retirement System of Louisiana (TRSL) who are rehired as independent contractors by school boards. An "independent contract" is defined as a written agreement, not exceeding one fiscal year, that clearly states the contractor is not an employee, is responsible for their own taxes and insurance, and is ineligible for employee benefits like health insurance or sick leave, and is paid via a 1099-NEC form. These independent contractors, who must hold a valid teaching certificate or permit, will not make contributions to the TRSL, nor will they earn additional service credit or retirement benefits during their contract. School boards will report only the total compensation paid and employer contributions to the TRSL, not individual contractor information. Importantly, these independent contractors are exempt from any benefit reductions or earnings limitations that might otherwise apply to reemployed retirees, and their retirement benefits will not be suspended. School boards must also notify the Department of Education about these contracts. These provisions are set to expire on June 30, 2029, though existing contracts can be completed.

Labor and Employment

https://www.legis.la.gov/legis/BillInfo.aspx?s=26rs&b=HB24&sbi=y