Substitute Working In a School District or Educational Service District
You will need to know...
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)]; [RCW 42.32.010(36)]
Special reporting is required for any employee who works for you as a substitute
teacher or as a classified SERS substitute.
Beginning July 27, 2003, school district and educational service district employers
are required to provide SERS classified substitute employees with quarterly reports
showing hours worked and compensation earned in each month.
Beginning with the 2004-05 school year, school district and educational service
district covered employers will be required to report hours and compensation
for substitute employees on the monthly transmittal report. The quarterly report will no longer be required unless the substitute is applying for service credit for a time period prior to the 2004-05 school year or for employment in higher education or for the School for the Deaf or the School for the Blind.
What system and plan?
View the chart for reporting TRS, SERS, and PERS 1 educational substitutes.
View the chart for reporting retirees working in school districts and educational service districts
Reporting Reminders - Substitutes - Learn how to avoid the most common transmittal reporting errors for substitutes working in school districts and educational service districts
