Department of Retirement Systems
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School District & ESD Substitutes

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 41.32.010(36)]

Special reporting is required for any employee who works for you as a substitute teacher or as a classified SERS substitute.

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?

These charts provide information for correctly reporting a substitute working in a school district or Educational Service District:

  1. Retiree Returning to Work Reporting Charts - If the individual is a retiree, use these charts
  2. Employees Working In School Districts & Educational Service Districts - Use these charts to determine how to report employees working in eligible, ineligible and educational substitute positions (not retirees)

For additional reporting requirements for substitute employees, view DRS Notice 04-001 and the Notice Addendum.


Note: when reviewing information in Member Reporting Verification a substitute will show as a potential member. A potential member has a plan choice if hired into an eligible position.


Additional information:

See Chapter 5 of the Employer Handbook for more information.

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