
Employers
Chapter 5: Special Conditions
Reporting Substitutes
Substitute Reporting Charts
These charts provide information for correctly reporting a substitute working in a school district or Educational Service District:
- Retiree Returning to Work Reporting Charts - If the substitute is a retiree, use these charts
- Substitute Reporting Chart - Use this chart to determine how to report an employee working in an ineligible position or as a substitute (not retirees).
Refer to School District and ESD Substitutes for more information.
Quarterly Report
Substitutes employed by the School for the Deaf, School for the Blind or any Higher Education Institution are not reported on the transmittal, but are provided a quarterly report.

