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The portion of the member's benefits earned January 1, 1998 and after is subject to Kentucky income tax; however, this income may be excluded up to a certain amount.

Public school teachers in North Carolina have pension coverage through the Teachers' and State Employees' Retirement System of North Carolina. North Carolina public school teachers participate in Social Security. The fund covers 310,627 active employees, including 196,876 teachers and other educational employees.

Individuals retired from KTRS may be re-employed in a non-teaching or administrative capacity for a period not to exceed 100 days in any fiscal year (July 1 - June 30). The 100 day limit is calculated as follows: 3.5 hours or less is considered a half day; more than 3.5 hours is considered a full day.

The Teachers' Retirement System (TRS) pays a monthly benefit when you retire based on the type of retirement and the years of credited service. Participants do not pay into the Social Security System; those hired after April 1986 will participate in the Medicare program.

(1) Members providing part-time and substitute services shall accrue service credit as provided under KRS 161.500 and be entitled to a retirement allowance upon meeting the service retirement conditions of KRS 161.600.

Private-sector employees participate in and receive benefits from the federal Social Security retirement system. Kentucky teachers are not eligible for Social-Security retirement benefits because of their participation in TRS.