RS DAL02505.005 Retired Texas State Judges

See RS 02505.005


Retired State judges receive one-half of their salary when they retire on or after age 65. If they elect to continue active service as a judicial officer of the State court system, they receive additional compensation, increasing their retirement pay (pension plus compensation) to equal the salary of an unretired judge sitting in the court involved. The judges may also receive reimbursed business expenses.


Following is the status of the payments received by the retired judges for annual earnings test (AET) purposes:

1. Retirement Pay

Retirement pay is not earnings for the AET.

2. Additional Compensation

The additional compensation is earnings for the AET in the month earned.

3. Reimbursed Business Expenses

Beginning January 1, 1989, reimbursed business expenses incurred in the employer's business, such as travel expenses, are earnings for the AET if:

  1. a. 

    The employer does not require the employee to substantiate the expenses to the person providing the reimbursement; or

  2. b. 

    The employee has a right to retain any amount in excess of the substantiated expenses.

NOTE: Per diem allowances are deemed to be substantiated if the allowance is not in excess of the maximum per diem rate for which the Executive Branch of the Federal government reimburses its employees (i.e., the Federal per diem rate for the particular locality). Amounts in excess of the government rate need to be substantiated or they will be considered earnings for AET purposes in the month earned.

4. Unreimbursed Business Expenses

Unreimbursed expenses incurred in the employer's business cannot be deducted from earnings for Social Security purposes.


See RS 02505.240B.79. for information about the status of reimbursed business expenses for the AET.

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RS DAL02505.005 - Retired Texas State Judges - 10/17/2002
Batch run: 07/09/2013