Eligibility Determination Worksheet

Determining Employees who are not Eligible to Participate in the Washington State Retirement System

List the hours worked per month during the audit year for each employee. A position is eligible if the hours worked normally require at least five months of at least 70 hours for two consecutive years. It continues to be eligible if it requires at least five months of 70 hours of compensated service during at least one year in a two-year period.

For PSERS positions:

An employee who does not meet one of the four membership criteria is not permitted to enter PSERS membership. If you are an employer who participates in PERS, review the position's eligibility for PERS membership.

For LEOFF positions:

An employee serving as a law enforcement officer or firefighter on a less than full-time and fully compensated basis is not permitted to enter LEOFF membership. If you are an employer who participates in PERS, you should review the position's eligibility for PERS membership.

For SERS positions:

For TRS Plan 1 members:

TRS Plan 1 members who are contracted are eligible -- regardless of position -- from the first day of their employment.

TRS Plan 1 members are those who established membership before October 1, 1977 and has not ended membership by withdrawing their TRS contributions.

Former TRS Plan 1 members are eligible if they have a full-time contract and work 90 calendar days or more in the school year.

Former TRS Plan 1 members are those who established membership before October 1, 1977, then separated from service and withdrew their TRS contributions.

For TRS Plan 1 Substitutes:

TRS membership and participation is optional for substitute teachers, but you must report all TRS substitutes on your transmittal. A substitute teacher may apply for membership and service credits in TRS if he or she is a:

TRS Plan 1 substitute member who works 20 full-time days during a school year; or
former TRS Plan 1 substitute member who works 90 full calendar days during a school year.

For TRS Plan 2 and 3:

List the hours worked per month during the audit year for each employee. A position is eligible if the hours worked normally require at least five months of at least 70 hours during a school year.

If eligibility errors were discovered after you complete your research of the previous year self-audit, review the current year for discrepancies. If errors are found contact DRS.

Note: If you have questions about membership and eligibility contact DRS at 664-7000, option 2, (local area) or 1-800-547-6657, option 6, option 2 (outside Olympia-Tumwater area).

Note for all employers: you are required to evaluate the eligibility of all positions on an annual basis. You must keep documentation of your review and the basis for your determination. You may use the Position Eligibility Worksheet or you can create a form of your own to document your decisions.