• 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

Step 1 Eligibility

Determine membership eligibility of all employees by identifying those who are eligible but are not being reported, and those who are being reported but are not eligible.

Overview of Employer Responsibilities

You play a vital role in helping us provide retirement services to members. Your responsibilities include:

• making the initial determination of an employee's eligibility for membership;
• enrolling each employee who is eligible for membership;
• reporting information to DRS about each member;
• informing DRS when a Washington State retirement system retiree is hired as an employee (and under certain circumstances, when they are directly compensated for services performed as a contractor, or any other similar compensated relationship); and
• transmitting required employer and employee contributions to DRS each transmittal for each member;
• maintaining documentation to support eligibility determinations; and reviewing determinations periodically to ensure they remain accurate.

Note: An employer should also be aware that if an individual they are hiring retired from or has ever been a member of the Seattle, Spokane, or Tacoma Employees' Retirement System the employer will need to contact ESS.

Review the Employer Membership Responsibilities in the DRS Employer Handbook