Department of Retirement Systems
Employers Title
 
 
 

Chapter 5: Special Conditions

Overview


Summary

This chapter provides information about special conditions in retirement system reporting:

  • Employing retirees (applies to all employers)
  • Reporting deferred payments of employee compensation (applies to education employers reporting PERS, TRS and SERS members)
  • School District and Educational Service District pay adjustments (applies to PERS Plan 1, TRS, and SERS members)
  • Reporting substitute teachers and classified employees (applies to school districts and educational service district employers reporting TRS and SERS members)
  • Reporting in higher education (applies to higher education employers reporting PERS or TRS members)

Refer to Chapter 2 for information about the eligibility rules for membership in a Washington State retirement system.

Refer to Chapter 7 and Chapter 8 for instructions on how to complete your regular monthly transmittal reporting.

Examples of Special Conditions in Reporting

You may encounter special situations that will affect your reporting to DRS. For example, if you hire a retiree, different rules may apply to the retiree's eligibility for membership. If you have an employee who works for nine months but is paid over 12 months, you may need to take special steps to report the employee's compensation. If you hire a substitute teacher or classified employee, you must use the substitute Type Codes.

This chapter provides information about some of the special conditions you may encounter in your reporting to DRS.