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.
- 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?
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 individual is a retiree, use these charts
- 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. For SERS this is true only if they have no prior PERS Plan 2 service. If they have prior PERS Plan 2 service, report in SERS Plan 2; the employee has no plan choice, but is eligible for a January Transfer Option
Additional information:
- View the employer publication, Educational Substitutes, the Six Most Common Reporting Errors. You'll learn how to fix most substitute reporting errors.
- View the member publication, Classified Substitute Fact Sheet. (This publication is currently being updated. Please contact ESS for more information.)
- View the member publication, Substitute Teacher Fact Sheet. (This publication is currently being updated. Please contact ESS for more information.)
- Select from the following member publications for additional information:
See Chapter 5 of the Employer Handbook for more information.
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