DRS Email 16-019, Reporting TRS Plans 2 and 3 2008 ERF Retirees Returning to Work as Substitutes

Notice No.: 16-019 
Date: Dec. 19, 2016
Applies to: School Districts, Charter Schools and Tribal Schools 
Subject: DRS Email 16-019, Reporting TRS Plans 2 and 3 2008 ERF Retirees Returning to Work as Substitutes

With the new year approaching, we’d like to remind you to follow the steps outlined below when reporting Teachers’ Retirement System (TRS) Plans 2 and 3 retirees who are returning to work under the provisions of Senate Bill 6455. You’ll recall from previous communications that SB 6455 allows TRS 2 and 3 teachers who retired using the 2008 Early Retirement Factors (ERFs) to return to work as substitute K-12 teachers for up to 867 hours per calendar year without having their benefits suspended. This change is in effect through July 31, 2020.

Reporting steps for a 2008 ERF retiree working as a substitute K-12 teacher:

  1. If you have been reporting or have sent a begin date for the retiree using type code 99, send a Dec. 31, 2016, end date for the retiree.
  2. Starting Jan. 1, 2017, send a new begin date using type code 96.
  3. If you are reporting the retiree for the first time starting in 2017, use type code 96.
  4. Report the retiree’s hours and compensation to DRS.
  5. Email DRS if the retiree works in any other capacity while working as a substitute teacher.
  6. Report an end date when the retiree stops working as a substitute teacher.

After Jan. 1, 2017, if you need to report June-December 2016 earnings for a 2008 ERF RRTW who worked as a substitute K-12 teacher, start with Step 2 above.

We are here to help you. If you have any questions or need technical support, please call Employer Support Services at 360-664-7200, option 2, or 800-547-6657, option 6 and then 2.

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