Self Audit Home
What to expect
What you will need
Instructions
Step 1 Eligibility
Step 2 Reporting
Questionnaire
Step 1 Eligibility
A) Verifying employees who are eligible for membership
1 Compile a list
2 Use the appropriate tools
3 Determine if any employees are independent contractors
4 Determine if any employees are retirees
5 Determine if any employees are substitutes
B) Determining employees who are
not
eligible for membership
1 Compile a list
Step 2 Reporting
A) General Reporting
1 Select your test sample
2 Complete a worksheet
3 Verify reportable compensation for your retirement plan
4 Identify lump sum payments
5 Identify excess compensation
6 Verify correct reporting of cash outs for active employees
7 Verify correct reporting of cash outs for retiring employees
8 Research discrepancies and make corrections
B) Reporting Retirees Returning To Work
1 Verify that retirees returning to work are reported correctly
2 Frequently asked questions about retirees returning to work
C) Reporting Substitutes
1 Verify correct reporting of substitutes
2 Substitutes in school districts or educational service districts
3 Retirees working as substitutes
Reporting
General Reporting
Choose a table below from Chapter 4 of the Employer Handbook to verify that the compensation was correctly reported.
PERS Reportable Compensation Table
PSERS Reportable Compensation Table
SERS Reportable Compensation Table
TRS Reportable Compensation Table
LEOFF Reportable Compensation Table