Step 1 Eligibility
- A) Verifying employees who are eligible for membership
- B) Determining employees who are not eligible for membership
  - 1 Compile a list
Step 2 Reporting

Eligibility Determination Worksheet

Verifying Employees Who are Eligible to Participate in the Washington State Retirement System

If you are a school district or educational service district employer, determine if any of your employees are substitutes working in a SERS or TRS position.

SERS Definition

A substitute is defined as: a classified or certificated employee who is employed as a substitute for an absent employee or is working in an ineligible position for a school district or an educational service district. WAC 415-110-010(9)

TRS Definition

A substitute teacher is:

A non-contracted temporary teacher who is not guaranteed a minimum number of hours.
A teacher who works in ineligible positions for multiple employers, or
A teacher who works in an eligible position for one employer and an ineligible position for another employer.

RCW 41.32.010 (36)(a)(b)

Beginning with the 2004-05 school year, school district and educational service district employers covered by DRS have been required to report hours and compensation for substitute employees on the monthly transmittal report. The quarterly reports are no longer required unless the substitute is applying for service credit for a time period before the 2004-2005 school year, or for employment in higher education or for the school for the blind.