Reporting
Reporting Substitutes
- DRS Notice 04-001; SERS New Automated Substitute Reporting Requirements Notice Addendum: Senate Bill (SB) 5094, effective July 27, 2003, allows classified employees of school districts working as substitutes to purchase service credit just like certified substitute employees. Use type code 39 for SERS substitutes and type code 79 for TRS substitutes.
- 39 for SERS substitutes
- 79 for TRS Plan 2 and Plan 3 substitutes
- 80 for TRS Plan 1 substitutes
Review DRS Notice 04-001; SERS New Automated Substitute Reporting Requirements
Notice Addendum: Based on feedback from employers, we created type code 80 for reporting TRS Plan 1 substitutes. You can use it to report days for TRS Plan 1 members. Please provide this information to the appropriate systems development personnel in your organization so they can incorporate these requirements into your DRS reporting systems.
Here's a quick guide for three type codes for reporting substitutes:
Quarterly Reports for School District and Educational Service District Covered Employers
Since the 2004-05 school year, we require you to report hours and compensation for substitute employees on the monthly transmittal report. Use the quarterly report only when the substitute is applying for service credit that was before the 2004-05 school year.
For employment before the 2004-2005 school year, substitutes must submit their quarterly reports to DRS with their application to purchase service credit. Substitute teachers employed by the School for the Deaf, School for the Blind or any Higher Education Institution must continue to submit quarterly reports.
See Chapter 5 - Reporting Substitutes with the Quarterly Report


