Department of Retirement Systems
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Chapter 5: Special Conditions

Reporting Substitutes


Substitute Reporting Charts

These charts provide information for correctly reporting a substitute working in a school district or Educational Service District:

Refer to School District and ESD Substitutes for more information.

Quarterly Report

Substitutes employed by the School for the Deaf, School for the Blind or any Higher Education Institution are not reported on the transmittal, but are provided a quarterly report.