Providing a KPERS working after retirement exemption from the employer contribution rate for retirants who are employed as teachers by a school district in a position for which a certificate to teach is required.

HB 2194 exempts retired teachers employed by Kansas school districts in certificate-required teaching positions from the standard employer contribution rate under the Kansas Public Employees Retirement System (KPERS). Specifically, it removes the requirement for school districts to pay KPERS employer contributions on retired teachers' earnings when they return to work as certified teachers. This applies to retirees working in covered positions without prearranged employment agreements, directly affecting retired educators who resume teaching roles in public schools. The change modifies K.S.A. 74-4914 to create this specific exemption for teaching positions.