MISSISSIPPI LEGISLATURE

2024 Regular Session

To: Education

By: Senator(s) Parker, Williams, Jackson, McLendon, Thomas, Jordan, Brumfield, Butler, Barnett, Sparks, Simmons (13th), Simmons (12th), Boyd, McCaughn

Senate Bill 2685

(As Passed the Senate)

AN ACT TO CREATE NEW SECTION 25-11-126, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT PERSONS WHO HAVE AT LEAST 30 YEARS OF CREDITABLE SERVICE IN THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM, WHO WERE EMPLOYED AS PUBLIC SCHOOL TEACHERS AT THE TIME OF THEIR RETIREMENT AND WHO HAVE BEEN RETIRED AT LEAST 90 DAYS AND RECEIVING A RETIREMENT ALLOWANCE, MAY BE EMPLOYED AS TEACHERS IN CERTAIN PUBLIC SCHOOL DISTRICTS AFTER THEIR RETIREMENT AND RECEIVE A RETIREMENT ALLOWANCE FROM THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM DURING THEIR EMPLOYMENT AS TEACHERS IN ADDITION TO A SET SALARY; TO PROVIDE THAT SUCH RETIRED TEACHERS SHALL BE ELIGIBLE TO RETURN TO TEACHING AND CONTINUE TO RECEIVE A RETIREMENT BENEFIT FOR A TOTAL OF FIVE YEARS; TO STIPULATE THE AMOUNT TO BE PAID BY SCHOOL DISTRICTS, WHICH AVAIL THEMSELVES OF REEMPLOYING RETIRED TEACHERS TO PERS; TO PROVIDE THAT ANY TIME WORKED BY A RETIRED TEACHER IN A SCHOOL DISTRICT THAT IS LESS THAN A FULL CONTRACTUAL TERM OF TRADITIONAL TEACHERS SHALL CONSTITUTE ONE OF THE FIVE YEARS OF POST-RETIREMENT TEACHING ELIGIBILITY AND THE SALARY AUTHORIZED FOR SUCH INDIVIDUAL SHALL BE PRORATED FOR ANY TIME WORKED LESS THAN A FULL ACADEMIC YEAR; TO PROVIDE THAT A RETIRED TEACHER SHALL NOT BE RESTRICTED TO TEACHING IN ONE SCHOOL DISTRICT FOR HIS OR HER PERIOD OF POST-RETIREMENT TEACHING ELIGIBILITY; TO PROVIDE THAT SCHOOL DISTRICTS MAY EMPLOY RETIRED TEACHERS BASED ON CERTAIN CRITICAL TEACHER SHORTAGE CRITERIA DEVELOPED BY THE DEPARTMENT OF EDUCATION; TO AMEND SECTION 37-19-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE MINIMUM SALARY FOR RETIRED TEACHERS RETURNING TO THE CLASSROOM; TO ALLOW RETIRED TEACHERS WHO HAD RECEIVED NATIONAL BOARD CERTIFICATION PRIOR TO RETIREMENT TO CONTINUE RECEIVING THE ANNUAL SUPPLEMENT FOR SUCH CERTIFICATION; TO AMEND SECTIONS 25-11-123 AND 25-11-127, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  The following shall be codified as Section

25-11-126, Mississippi Code of 1972:

     25-11-126.  (1)  Any person who has at least thirty (30) years of creditable service, who was employed as a public school teacher at the time of his or her retirement, has been retired at least ninety (90) days and is receiving a retirement allowance, and holds a standard teaching license in Mississippi, may be employed as a teacher in a public school district after retirement, and choose to continue receiving the retirement allowance under this article during his or her employment as a teacher after retirement in addition to receiving the salary authorized under this section, along with the local contribution of the school district in which the retiree is employed, at the discretion of the school district.  Any teacher who has retired with at least twenty-five (25) years of creditable service as of July 1, 2024, may also participate in this program if the teacher otherwise qualifies under this act.

     (2)  A retired teacher may only be hired to teach in a school district designated by the Department of Education as having critical shortages and/or critical subject-area shortages, and shall hold the related standard teaching license and/or endorsements to teach in the subject area.  The base compensation authorized for returning retired teachers under Section 37-19-7 shall not be graduated annually in the same manner as teachers who are employed by a school district under traditional employment guidelines, but shall remain static for the entirety of his or her eligible teaching period as a retired teacher.

     (3)  (a)  A retired teacher may be employed as a teacher, continue receiving his or her retirement allowance and be a contributing member of the system without accruing additional retirement benefits for a total of five (5) years, which may be performed consecutively or intermittently.  This method is designed specifically to provide funding for the system to actuarially offset any pension liability created by this act.  Each school district hiring retired teachers under the authority of this section, shall make a direct payment to PERS, which shall serve as pension liability participation assessment.  The pension liability participation assessment and the retired teacher's salary for returning to work shall be determined as follows:

              (i)  A school district shall rely on the salary schedule in Section 37-19-7 in considering the salary for a retired teacher; provided, however, that the school district may allocate up to one hundred and twenty five percent (125%) of the amount provided under the salary schedule comparable to the teacher's years of service and license type as salary and assessment under the program.

               (ii)  After determining the retired teacher's  compensation, the school district may pay no more than fifty percent (50%) of the retired teacher's compensation as salary to the retired teacher; and

               (iii)  The remaining fifty percent (50%) of the

retired teacher's compensation as salary shall be paid by the school district to PERS as a pension liability participation assessment.

          (b)  If a retired teacher, reemployed under the authority of this section, works in a school district for any portion of a scholastic year less than a full contractual term of traditional teachers, the time worked by the retired teacher shall constitute one (1) of the five (5) years of post retirement teaching eligibility.  A retired teacher, under the authority of this section, shall be entitled to work in any applicable school district and shall not be obligated to remain in any one (1) school district for the entirety of his or her post retirement teaching eligibility, but shall be cumulative in nature so as not to exceed five (5) years.  The salary authorized under Section 37-19-7 for retired teachers shall be prorated for any period worked by the retired teacher that is less than one (1) full academic year.

          (c)  The State Department of Education shall transfer to the system the Mississippi Adequate Education Program funds of local school districts that on or after July 1, 2024, hire retired members as teachers under this section and other funds that otherwise would have been payable to the districts if the districts had not taken advantage of this section.  The crediting of assets and financing shall follow the provisions of Section

25-11-123.

          (d)  Local educational agencies shall transfer to the system Mississippi Adequate Education Program funds of local school districts that on or after July 1, 2024, hire retired members as teachers under this section and other funds that otherwise would have been payable to the districts if the districts had not taken advantage of this section.  The crediting of assets and financing must follow the provisions of Section

25-11-123.

     (4)  Under the authority of this section, school districts may employ retired teachers based on criteria established by the department of education for critical teacher shortage areas and critical subject-matter areas.  A school district that is not within a critical teacher shortage area may employ teachers for critical subject-matter areas.

     (5)  A person may be hired under this section subject to the following conditions:

          (a)  The retired member holds any teacher's professional license or certificate as may be required in Section 37-3-2, and holds the related standard teaching license and/or endorsements to teach in the applicable subject area;

          (b)  The superintendent of the employing school district certifies in writing to the State Department of Education that the retired member has the requisite experience, training and expertise for the position to be filled;

          (c)  The superintendent of the school district certifies or the principal of the school certifies that there was no preexisting arrangement for the person to be hired;

          (d)  The person had a satisfactory performance review for the most recent period before retirement; and

          (e)  The person is hired to teach in a critical subject-matter area or in a critical teacher shortage area.

     (6)  The State Superintendent of Public Education shall report the persons who are employed under this section to the Executive Director of the Public Employees' Retirement System.

     (7)  The department of education shall promulgate regulations that prescribe a salary schedule that reflects the provisions of this act.  Each school district shall create a policy, approved by the local school board, related to the hiring of retired teachers and including, but not limited to, the hiring of full and part-time retired teacher employees under this section and Section 25-11-127.

     (8)  Any retired teacher who returns to work in accordance with this section shall not be eligible to return to work under the provisions of Section 25-11-127.

     SECTION 2.  Section 37-19-7, Mississippi Code of 1972, is amended as follows:

     37-19-7.  (1)  The allowance in the Mississippi Adequate Education Program for teachers' salaries in each public school district shall be determined and paid in accordance with the scale for teachers' salaries as provided in this subsection.  For teachers holding the following types of licenses or the equivalent as determined by the State Board of Education, and the following number of years of teaching experience, the scale shall be as follows:

2022-2023 AND SUBSEQUENT SCHOOL YEARS MINIMUM SALARY SCHEDULE

    Exp.     AAAA           AAA            AA              A

      0   45,500.00      44,000.00      43,000.00      41,500.00

      1   46,100.00      44,550.00      43,525.00      41,900.00

      2   46,700.00      45,100.00      44,050.00      42,300.00

      3   47,300.00      45,650.00      44,575.00      42,700.00

      4   47,900.00      46,200.00      45,100.00      43,100.00

      5   49,250.00      47,500.00      46,350.00      44,300.00

      6   49,850.00      48,050.00      46,875.00      44,700.00

      7   50,450.00      48,600.00      47,400.00      45,100.00

      8   51,050.00      49,150.00      47,925.00      45,500.00

      9   51,650.00      49,700.00      48,450.00      45,900.00

     10   53,000.00      51,000.00      49,700.00      47,100.00

     11   53,600.00      51,550.00      50,225.00      47,500.00

     12   54,200.00      52,100.00      50,750.00      47,900.00

     13   54,800.00      52,650.00      51,275.00      48,300.00

     14   55,400.00      53,200.00      51,800.00      48,700.00

     15   56,750.00      54,500.00      53,050.00      49,900.00

     16   57,350.00      55,050.00      53,575.00      50,300.00

     17   57,950.00      55,600.00      54,100.00      50,700.00

     18   58,550.00      56,150.00      54,625.00      51,100.00

     19   59,150.00      56,700.00      55,150.00      51,500.00

     20   60,500.00      58,000.00      56,400.00      52,700.00

     21   61,100.00      58,550.00      56,925.00      53,100.00

     22   61,700.00      59,100.00      57,450.00      53,500.00

     23   62,300.00      59,650.00      57,975.00      53,900.00

     24   62,900.00      60,200.00      58,500.00      54,300.00

     25   65,400.00      62,700.00      61,000.00      56,800.00

     26   66,000.00      63,250.00      61,525.00      57,200.00

     27   66,600.00      63,800.00      62,050.00      57,600.00

     28   67,200.00      64,350.00      62,575.00      58,000.00

     29   67,800.00      64,900.00      63,100.00      58,400.00

     30   68,400.00      65,450.00      63,625.00      58,800.00

     31   69,000.00      66,000.00      64,150.00      59,200.00

     32   69,600.00      66,550.00      64,675.00      59,600.00

     33   70,200.00      67,100.00      65,200.00      60,000.00

     34   70,800.00      67,650.00      65,725.00      60,400.00

     35

  & above 71,400.00      68,200.00      66,250.00      60,800.00

2024-2025 AND SUBSEQUENT SCHOOL YEARS MINIMUM SALARY SCHEDULE

     The school district, with assistance from the Department of Education, shall consider the teacher's years of service and license type and determine the corresponding salary for the retired teacher.  After determining the retired teacher's corresponding salary, the school district may allocate up to one hundred and twenty-five percent (125%) of the amount provided under the salary schedule for such teacher, as applicable, as salary and assessment under the program.

     After determining the retired teacher's salary, the school district may pay no more than fifty percent (50%) of the retired teacher's compensation as salary to the retired teacher.  The remaining fifty percent (50%) of the retired teacher's compensation as salary shall be paid by the school district to PERS as a pension liability participation assessment.

     It is the intent of the Legislature that any state funds made available for salaries of licensed personnel in excess of the funds paid for such salaries for the 1986-1987 school year shall be paid to licensed personnel pursuant to a personnel appraisal and compensation system implemented by the State Board of Education.  The State Board of Education shall have the authority to adopt and amend rules and regulations as are necessary to establish, administer and maintain the system.

     All teachers employed on a full-time basis shall be paid a minimum salary in accordance with the above scale.  However, no school district shall receive any funds under this section for any school year during which the local supplement paid to any individual teacher shall have been reduced to a sum less than that paid to that individual teacher for performing the same duties from local supplement during the immediately preceding school year.  The amount actually spent for the purposes of group health and/or life insurance shall be considered as a part of the aggregate amount of local supplement but shall not be considered a part of the amount of individual local supplement.

     The level of professional training of each teacher to be used in establishing the salary allotment for the teachers for each year shall be determined by the type of valid teacher's license issued to those teachers on or before October 1 of the current school year.  However, school districts are authorized, in their discretion, to negotiate the salary levels applicable to licensed employees who are receiving retirement benefits from the retirement system of another state, and the annual experience increment provided above in Section 37-19-7 shall not be applicable to any such retired certificated employee.

     (2)  (a)  The following employees shall receive an annual salary supplement in the amount of Six Thousand Dollars ($6,000.00), plus fringe benefits, in addition to any other compensation to which the employee may be entitled:

              (i)  Any licensed teacher or retired teacher employed by a school district under the authority of Section 25-11-126 who has met the requirements and acquired a Master Teacher certificate from the National Board for Professional Teaching Standards and who is employed by a local school board or the State Board of Education as a teacher and not as an administrator.  Such teacher shall submit documentation to the State Department of Education that the certificate was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the teacher shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.

              (ii)  A licensed nurse who has met the requirements and acquired a certificate from the National Board for Certification of School Nurses, Inc., and who is employed by a local school board or the State Board of Education as a school nurse and not as an administrator.  The licensed school nurse shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school nurse shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.

              (iii)  Any licensed school counselor who has met the requirements and acquired a National Certified School Counselor (NCSC) endorsement from the National Board of Certified Counselors and who is employed by a local school board or the State Board of Education as a counselor and not as an administrator.  Such licensed school counselor shall submit documentation to the State Department of Education that the endorsement was received prior to October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed school counselor shall submit such documentation to the State Department of Education prior to February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.  However, any school counselor who started the National Board for Professional Teaching Standards process for school counselors between June 1, 2003, and June 30, 2004, and completes the requirements and acquires the Master Teacher certificate shall be entitled to the master teacher supplement, and those counselors who complete the process shall be entitled to a one-time reimbursement for the actual cost of the process as outlined in paragraph (b) of this subsection.

              (iv)  Any licensed speech-language pathologist and audiologist who has met the requirements and acquired a Certificate of Clinical Competence from the American Speech-Language-Hearing Association and any certified academic language therapist (CALT) who has met the certification requirements of the Academic Language Therapy Association and who is employed by a local school board.  The licensed speech-language pathologist and audiologist and certified academic language therapist shall submit documentation to the State Department of Education that the certificate or endorsement was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed speech-language pathologist and audiologist and certified academic language therapist shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.

               (v)  Any licensed athletic trainer who has met the requirements and acquired Board Certification for the Athletic Trainer from the Board of Certification, Inc., and who is employed by a local school board or the State Board of Education as an athletic trainer and not as an administrator.  The licensed athletic trainer shall submit documentation to the State Department of Education that the certificate was received before October 15 in order to be eligible for the full salary supplement in the current school year, or the licensed athletic trainer shall submit the documentation to the State Department of Education before February 15 in order to be eligible for a prorated salary supplement beginning with the second term of the school year.

          (b)  An employee shall be reimbursed for the actual cost of completing each component of acquiring the certificate or endorsement, excluding any costs incurred for postgraduate courses, not to exceed Five Hundred Dollars ($500.00) for each component, not to exceed four (4) components, for a teacher, school counselor or speech-language pathologist and audiologist, regardless of whether or not the process resulted in the award of the certificate or endorsement.  A local school district or any private individual or entity may pay the cost of completing the process of acquiring the certificate or endorsement for any employee of the school district described under paragraph (a), and the State Department of Education shall reimburse the school district for such cost, regardless of whether or not the process resulted in the award of the certificate or endorsement.  If a private individual or entity has paid the cost of completing the process of acquiring the certificate or endorsement for an employee, the local school district may agree to directly reimburse the individual or entity for such cost on behalf of the employee.

          (c)  All salary supplements, fringe benefits and process reimbursement authorized under this subsection shall be paid directly by the State Department of Education to the local school district and shall be in addition to its adequate education program allotments and not a part thereof in accordance with regulations promulgated by the State Board of Education.  Local school districts shall not reduce the local supplement paid to any employee receiving such salary supplement, and the employee shall receive any local supplement to which employees with similar training and experience otherwise are entitled.  However, an educational employee shall receive the salary supplement in the amount of Six Thousand Dollars ($6,000.00) for only one (1) of the qualifying certifications authorized under paragraph (a) of this subsection.  No school district shall provide more than one (1) annual salary supplement under the provisions of this subsection to any one (1) individual employee holding multiple qualifying national certifications.

          (d)  If an employee for whom such cost has been paid, in full or in part, by a local school district or private individual or entity fails to complete the certification or endorsement process, the employee shall be liable to the school district or individual or entity for all amounts paid by the school district or individual or entity on behalf of that employee toward his or her certificate or endorsement.

     (3)  The following employees shall receive an annual salary supplement in the amount of Four Thousand Dollars ($4,000.00), plus fringe benefits, in addition to any other compensation to which the employee may be entitled:

      Effective July 1, 2016, if funds are available for that purpose, any licensed teacher or retired teacher employed by a local school district under the authority of Section 25-11-126 who has met the requirements and acquired a Master Teacher Certificate from the National Board for Professional Teaching Standards and who is employed in a public school district located in one (1) of the following counties:  Claiborne, Adams, Jefferson, Wilkinson, Amite, Bolivar, Coahoma, Leflore, Quitman, Sharkey, Issaquena, Sunflower, Washington, Holmes, Yazoo and Tallahatchie.  The salary supplement awarded under the provisions of this subsection (3) shall be in addition to the salary supplement awarded under the provisions of subsection (2) of this section.

     Teachers who meet the qualifications for a salary supplement under this subsection (3) who are assigned for less than one (1) full year or less than full time for the school year shall receive the salary supplement in a prorated manner, with the portion of the teacher's assignment to the critical geographic area to be determined as of June 15th of the school year.

     (4)  (a)  This section shall be known and may be cited as the "Mississippi Performance-Based Pay (MPBP)" plan.  In addition to the minimum base pay described in this section, only after full funding of MAEP and if funds are available for that purpose, the State of Mississippi may provide monies from state funds to school districts for the purposes of rewarding licensed teachers, administrators and nonlicensed personnel at individual schools showing improvement in student test scores.  The MPBP plan shall be developed by the State Department of Education based on the following criteria:

              (i)  It is the express intent of this legislation that the MPBP plan shall utilize only existing standards of accreditation and assessment as established by the State Board of Education.

               (ii)  To ensure that all of Mississippi's teachers, administrators and nonlicensed personnel at all schools have equal access to the monies set aside in this section, the MPBP program shall be designed to calculate each school's performance as determined by the school's increase in scores from the prior school year.  The MPBP program shall be based on a standardized scores rating where all levels of schools can be judged in a statistically fair and reasonable way upon implementation.  At the end of each year, after all student achievement scores have been standardized, the State Department of Education shall implement the MPBP plan.

               (iii)  To ensure all teachers cooperate in the spirit of teamwork, individual schools shall submit a plan to the local school district to be approved before the beginning of each school year beginning July 1, 2008.  The plan shall include, but not be limited to, how all teachers, regardless of subject area, and administrators will be responsible for improving student achievement for their individual school.

          (b)  The State Board of Education shall develop the processes and procedures for designating schools eligible to participate in the MPBP.  State assessment results, growth in student achievement at individual schools and other measures deemed appropriate in designating successful student achievement shall be used in establishing MPBP criteria.

     (5)  (a)  If funds are available for that purpose, each school in Mississippi shall have mentor teachers, as defined by Sections 37-9-201 through 37-9-213, who shall receive additional base compensation provided for by the State Legislature in the amount of One Thousand Dollars ($1,000.00) per each beginning teacher that is being mentored.  The additional state compensation shall be limited to those mentor teachers that provide mentoring services to beginning teachers.  For the purposes of such funding, a beginning teacher shall be defined as any teacher in any school in Mississippi that has less than one (1) year of classroom experience teaching in a public school.  For the purposes of such funding, no full-time academic teacher shall mentor more than two (2) beginning teachers.

          (b)  To be eligible for this state funding, the individual school must have a classroom management program approved by the local school board.

     (6)  Effective with the 2014-2015 school year, the school districts participating in the Pilot Performance-Based Compensation System pursuant to Section 37-19-9 may award additional teacher and administrator pay based thereon.

     SECTION 3.  Section 25-11-123, Mississippi Code of 1972, is amended as follows:

     25-11-123.  All of the assets of the system shall be credited according to the purpose for which they are held to one (1) of four (4) reserves; namely, the annuity savings account, the annuity reserve, the employer's accumulation account, and the expense account.

          (a)  Annuity savings account.  In the annuity savings account shall be accumulated the contributions made by members to provide for their annuities, including interest thereon which shall be posted monthly.  Credits to and charges against the annuity savings account shall be made as follows:

               (1)  Beginning July 1, 2010, except as otherwise provided in Section 25-11-126, the employer shall cause to be deducted from the salary of each member on each and every payroll of the employer for each and every payroll period nine percent (9%) of earned compensation as defined in Section 25-11-103.  Future contributions shall be fixed biennially by the board on the basis of the liabilities of the retirement system for the various allowances and benefits as shown by actuarial valuation; however, any member earning at a rate less than Sixteen Dollars and Sixty-seven Cents ($16.67) per month, or Two Hundred Dollars ($200.00) per year, shall contribute not less than One Dollar ($1.00) per month, or Twelve Dollars ($12.00) per year.

               (2)  The deductions provided in paragraph (1) of this subsection shall be made notwithstanding that the minimum compensation provided by law for any member is reduced by the deduction.  Every member shall be deemed to consent and agree to the deductions made and provided for in paragraph (1) of this subsection and shall receipt for his full salary or compensation, and payment of salary or compensation less the deduction shall be a full and complete discharge and acquittance of all claims and demands whatsoever for the services rendered by the person during the period covered by the payment, except as to the benefits provided under Articles 1 and 3.  The board shall provide by rules for the methods of collection of contributions from members and the employer.  The board shall have full authority to require the production of evidence necessary to verify the correctness of amounts contributed.

          (b)  Annuity reserve.  The annuity reserve shall be the account representing the actuarial value of all annuities in force, and to it shall be charged all annuities and all benefits in lieu of annuities, payable as provided in this article.  If a beneficiary retired on account of disability is restored to active service with a compensation not less than his average final compensation at the time of his last retirement, the remainder of his contributions shall be transferred from the annuity reserve to the annuity savings account and credited to his individual account therein, and the balance of his annuity reserve shall be transferred to the employer's accumulation account.

          (c)  Employer's accumulation account.  The employer's accumulation account shall represent the accumulation of all reserves for the payment of all retirement allowances and other benefits payable from contributions made by the employer, and against this account shall be charged all retirement allowances and other benefits on account of members.  Credits to and charges against the employer's accumulation account shall be made as follows:

               (1)  On account of each member there shall be paid monthly into the employer's accumulation account by the employers for the preceding fiscal year an amount equal to a certain percentage of the total earned compensation, as defined in Section 25-11-103, of each member.  The percentage rate of those contributions shall be fixed biennially by the board on the basis of the liabilities of the retirement system for the various allowances and benefits as shown by actuarial valuation.  Beginning January 1, 1990, the rate shall be fixed at nine and three-fourths percent (9-3/4%).  The board shall reduce the employer's contribution rate by one percent (1%) from and after July 1 of the year following the year in which the board determines and the board's actuary certifies that the employer's contribution rate can be reduced by that amount without causing the unfunded accrued actuarial liability amortization period for the retirement system to exceed twenty (20) years.  Political subdivisions joining Article 3 of the Public Employees' Retirement System after July 1, 1968, may adjust the employer's contributions by agreement with the Board of Trustees of the Public Employees' Retirement System to provide service credits for any period before execution of the agreement based upon an actuarial determination of employer's contribution rates.

               (2)  On the basis of regular interest and of such mortality and other tables as are adopted by the board of trustees, the actuary engaged by the board to make each valuation required by this article during the period over which the accrued liability contribution is payable, immediately after making that valuation, shall determine the uniform and constant percentage of the earnable compensation of each member which, if contributed by the employer on the basis of compensation of the member throughout his entire period of membership service, would be sufficient to provide for the payment of any retirement allowance payable on his account for that service.  The percentage rate so determined shall be known as the "normal contribution rate."  After the accrued liability contribution has ceased to be payable, the normal contribution rate shall be the percentage rate of the salary of all members obtained by deducting from the total liabilities on account of membership service the amount in the employer's accumulation account, and dividing the remainder by one percent (1%) of the present value of the prospective future salaries of all members as computed on the basis of the mortality and service tables adopted by the board of trustees and regular interest.  The normal rate of contributions shall be determined by the actuary after each valuation.

               (3)  The total amount payable in each year to the employer's accumulation account shall not be less than the sum of the percentage rate known as the "normal contribution rate" and the "accrued liability contribution rate" of the total compensation earnable by all members during the preceding year, provided that the payment by the employer shall be sufficient, when combined with the amounts in the account, to provide the allowances and other benefits chargeable to this account during the year then current.

               (4)  The accrued liability contribution shall be discontinued as soon as the accumulated balance in the employer's accumulation account shall equal the present value, computed on the basis of the normal contribution rate then in force, or the prospective normal contributions to be received on account of all persons who are at that time members.

               (5)  All allowances and benefits in lieu thereof, with the exception of those payable on account of members who receive no prior service credit, payable from contributions of the employer, shall be paid from the employer's accumulation account.

               (6)  Upon the retirement of a member, an amount equal to his retirement allowance shall be transferred from the employer's accumulation account to the annuity reserve.

               (7)  The employer's accumulation account shall be credited with any assets authorized by law to be credited to the account.

          (d)  Expense account.  The expense account shall be the account to which the expenses of the administration of the system shall be charged, exclusive of amounts payable as retirement allowances and as other benefits provided herein.  The Legislature shall make annual appropriations in amounts sufficient to administer the system, which shall be credited to this account. There shall be transferred to the State Treasury from this account, not less than once per month, an amount sufficient for payment of the estimated expenses of the system for the succeeding thirty (30) days.  Any interest earned on the expense account shall accrue to the benefit of the system.  However, notwithstanding the provisions of Sections 25-11-15(10) and 25-11-105(f)(v)5, all expenses of the administration of the system shall be paid from the interest earnings, provided the interest earnings are in excess of the actuarial interest assumption as determined by the board, and provided the present cost of the administrative expense fee of two percent (2%) of the contributions reported by the political subdivisions and instrumentalities shall be reduced to one percent (1%) from and after July 1, 1983, through June 30, 1984, and shall be eliminated thereafter.

          (e)  Collection of contributions.  The employer shall cause to be deducted on each and every payroll of a member for each and every payroll period, beginning subsequent to January 31, 1953, the contributions payable by the member as provided in Articles 1 and 3.

     The employer shall make deductions from salaries of employees as provided in Articles 1 and 3 and shall transmit monthly, or at such time as the board of trustees designates, the amount specified to be deducted to the Executive Director of the Public Employees' Retirement System.  The executive director, after making a record of all those receipts, shall deposit such amounts as provided by law.

          (f)  (1)  Upon the basis of each actuarial valuation provided herein, the board of trustees shall biennially determine the normal contribution rate and the accrued liability contribution rate as provided in this section.  The sum of these two (2) rates shall be known as the "employer's contribution rate."  Beginning on earned compensation effective January 1, 1990, the rate computed as provided in this section shall be nine and three-fourths percent (9-3/4%).  The board shall reduce the employer's contribution rate by one percent (1%) from and after July 1 of the year following the year in which the board determines and the board's actuary certifies that the employer's contribution rate can be reduced by that amount without causing the unfunded accrued actuarial liability amortization period for the retirement system to exceed twenty (20) years.  The percentage rate of those contributions shall be fixed biennially by the board on the basis of the liabilities of the retirement system for the various allowances and benefits as shown by actuarial valuation.

               (2)  The amount payable by the employer on account of normal and accrued liability contributions shall be determined by applying the employer's contribution rate to the amount of compensation earned by employees who are members of the system.  Monthly, or at such time as the board of trustees designates, each department or agency shall compute the amount of the employer's contribution payable, with respect to the salaries of its employees who are members of the system, and shall cause that amount to be paid to the board of trustees from the personal service allotment of the amount appropriated for the operation of the department or agency, or from funds otherwise available to the agency, for the payment of salaries to its employees.

               (3)  Except as otherwise provided in Section 25-11-106:

                   (i)  Constables shall pay employer and employee contributions on their net fee income as well as the employee contributions on all direct treasury or county payroll income.

                   (ii)  The county shall be responsible for the employer contribution on all direct treasury or county payroll income of constables.

               (4)  Except as otherwise provided in Section 25-11-106.1, chancery and circuit clerks shall be responsible for both the employer and employee share of contributions on the proportionate share of net income attributable to fees, as well as the employee share of net income attributable to direct treasury or county payroll income, and the employing county shall be responsible for the employer contributions on the net income attributable to direct treasury or county payroll income.

               (5)  Once each year, under procedures established by the system, each employer shall submit to the Public Employees' Retirement System a copy of their report to Social Security of all employees' earnings.

               (6)  The board shall provide by rules for the methods of collection of contributions of employers and members.  The amounts determined due by an agency to the various funds as specified in Articles 1 and 3 are made obligations of the agency to the board and shall be paid as provided herein.  Failure to deduct those contributions shall not relieve the employee and employer from liability thereof.  Delinquent employee contributions and any accrued interest shall be the obligation of the employee and delinquent employer contributions and any accrued interest shall be the obligation of the employer.  The employer may, in its discretion, elect to pay any or all of the interest on delinquent employee contributions.  From and after July 1, 1996, under rules and regulations established by the board, all employers are authorized and shall transfer all funds due to the Public Employees' Retirement System electronically and shall transmit any wage or other reports by computerized reporting systems.

     SECTION 4.  Section 25-11-127, Mississippi Code of 1972, is amended as follows:

     25-11-127.  (1)  (a)  No person who is being paid a retirement allowance or a pension after retirement under this article shall be employed or paid for any service by the State of Mississippi, including services as an employee, contract worker, contractual employee or independent contractor, until the retired person has been retired for not less than ninety (90) consecutive days from his or her effective date of retirement.  After the person has been retired for not less than ninety (90) consecutive days from his or her effective date of retirement or such later date as established by the board, he or she may be reemployed while being paid a retirement allowance under the terms and conditions provided in this section or in Section 25-11-126.

          (b)  No retiree of this retirement system who is reemployed or is reelected to office after retirement shall continue to draw retirement benefits while so reemployed, except as provided in this section or in Section 25-11-126.

          (c)  No person employed or elected under the exceptions provided for in this section shall become a member under Article 3 of the retirement system.

     (2)  Except as otherwise provided in Section 25-11-126, any person who has been retired under the provisions of Article 3 and who is later reemployed in service covered by this article shall cease to receive benefits under this article and shall again become a contributing member of the retirement system.  When the person retires again, if the reemployment exceeds six (6) months, the person shall have his or her benefit recomputed, including service after again becoming a member, provided that the total retirement allowance paid to the retired member in his or her previous retirement shall be deducted from the member's retirement reserve and taken into consideration in recalculating the retirement allowance under a new option selected.

     (3)  The board shall have the right to prescribe rules and regulations for carrying out the provisions of this section.

     (4)  The provisions of this section shall not be construed to prohibit any retiree, regardless of age, from being employed and drawing a retirement allowance either:

          (a)  For a period of time not to exceed one-half (1/2) of the normal working days for the position in any fiscal year during which the retiree will receive no more than one-half (1/2) of the salary in effect for the position at the time of employment, or

          (b)  For a period of time in any fiscal year sufficient in length to permit a retiree to earn not in excess of twenty-five percent (25%) of retiree's average compensation.

     To determine the normal working days for a position under paragraph (a) of this subsection, the employer shall determine the required number of working days for the position on a full-time basis and the equivalent number of hours representing the full-time position.  The retiree then may work up to one-half (1/2) of the required number of working days or up to one-half (1/2) of the equivalent number of hours and receive up to one-half (1/2) of the salary for the position.  In the case of employment with multiple employers, the limitation shall equal one-half (1/2) of the number of days or hours for a single full-time position.

     Notice shall be given in writing to the executive director, setting forth the facts upon which the employment is being made, and the notice shall be given within five (5) days from the date of employment and also from the date of termination of the employment.

     (5)  Except as otherwise provided in subsection (6) of this section, the employer of any person who is receiving a retirement allowance and who is employed in service covered by subsection (4) of this section as an employee or a contractual employee shall pay to the board the full amount of the employer's contribution on the amount of compensation received by the retiree for his or her employment in accordance with regulations prescribed by the board.  The retiree shall not receive any additional creditable service in the retirement system as a result of the payment of the employer's contribution.  This subsection does not apply to persons who are receiving a retirement allowance and who contract with an employer to provide services as a true independent contractor, as defined by the board through regulation.

     (6)  (a)  A member may retire and continue in municipal or county elective office provided that the member has reached the age and/or service requirement that will not result in a prohibited in-service distribution as defined by the Internal Revenue Service, or a retiree may be elected to a municipal or county office, provided that the person:

               (i)  Files annually, in writing, in the office of the employer and the office of the executive director of the system before the person takes office or as soon as possible after retirement, a waiver of all salary or compensation and elects to receive in lieu of that salary or compensation a retirement allowance as provided in this section, in which event no salary or compensation shall thereafter be due or payable for those services; however, any such officer or employee may receive, in addition to the retirement allowance, office expense allowance, mileage or travel expense authorized by any statute of the State of Mississippi; or

              (ii)  Elects to receive compensation for that elective office in an amount not to exceed twenty-five percent (25%) of the retiree's average compensation.  In order to receive compensation as allowed in this subparagraph, the retiree shall file annually, in writing, in the office of the employer and the office of the executive director of the system, an election to receive, in addition to a retirement allowance, compensation as allowed in this subparagraph.

          (b)  The municipality or county in which the retired person holds elective office shall pay to the board the amount of the employer's contributions on the full amount of the regular compensation for the elective office that the retired person holds.

          (c)  As used in this subsection, the term "compensation" does not include office expense allowance, mileage or travel expense authorized by a statute of the State of Mississippi.

     (7)  Any retired teacher who returns to work in accordance with this section shall not be eligible to return to work under the provisions of Section 25-11-126.

     SECTION 5. This act shall take effect and be in force from and after July 1, 2024, and shall stand repealed on June 30, 2024.