TRS

You need to compare time sheets to the transmittal reports you submitted to DRS for the audit year. Compare the hours (or days) and compensation you reported to us and all the hours (or days) and compensation you paid to the employee. For each TRS employee you selected, you need to complete one of the following worksheets:

While you complete the worksheet, you need to enter each payment type you pay the employee in the “Compensation Paid” column, for example:

After you review the payment type list you created earlier and complete your worksheets , verify whether or not each payment type you pay your employees is reportable to DRS. Select a plan and table to conduct your review.

TRS 1

  • Reportable Table
  • Type of Payment RCW/WAC/Notice
    Annual Leave Cash Outs WAC 415-112-415
    Base Contract WAC 415-112-4601
    Cafeteria Plans WAC 415-112-4604
    Deferred Wages WAC 415-112-4609
    Differential Military Pay DRS Notice 08-019
    Evening/Summer School WAC 415-112-4601
    Extracurricular Contracts WAC 415-112-4601
    Legislative Leave WAC 415-112-471
    Longevity/Education Attainment Pay WAC 415-112-4601
    National Board for Professional Teaching
    Standards (NBPTS) Certification Bonus
    WAC 415-112-4602
    Nonmoney Maintenance¹ WAC 415-112-412
    Payroll Deductions WAC 415-112-4609
    Performance Bonuses WAC 415-112-4603
    Retroactive Salary WAC 415-112-4607
    Reinstatement Payments WAC 415-112-477
    Severance Pay – Earned Over Time WAC 415-112-4608
    Supplemental Contracts WAC 415-112-4601
    Time Off with Pay WAC 415-112-473
    Union Leave² WAC 415-112-475
  • Not Reportable Table
  • Type of Payment RCW/WAC/Notice
    Car Allowances¹ WAC 415-112-41301
    Disability Payments WAC 415-112-482
    Employer Provided Vehicle² WAC 415-112-413
    Fringe Benefits WAC 415-112-480
    Illegal Payments WAC 415-112-485
    Optional Payments WAC 415-112-487
    Reimbursements WAC 415-112-489
    Retirement or Termination Bonuses³ WAC 415-112-490
    Severance Pay – Not Earned Over Time WAC 415-112-4608
    Sick Leave Cash Outs WAC 415-112-417
    Workers’ Compensation WAC 415-112-482

TRS 2 & 3

  • Reportable Table
  • Type of Payment RCW/WAC/Notice
    Base Contract WAC 415-112-4601
    Cafeteria Plans WAC 415-112-4604
    Deferred Wages WAC 415-112-4609
    Differential Military Pay DRS Notice 08-019
    Evening/Summer School WAC 415-112-4601
    Extracurricular Contracts WAC 415-112-4601
    Legislative Leave WAC 415-112-471
    Longevity/Education Attainment Pay WAC 415-112-4601
    National Board for Professional Teaching
    Standards (NBPTS) Certification Bonus
    WAC 415-112-4602
    Payroll Deductions WAC 415-112-4609
    Performance Bonuses WAC 415-112-4603
    Retroactive Salary WAC 415-112-4607
    Reinstatement Payments WAC 415-112-477
    Supplemental Contracts WAC 415-112-4601
    Time Off With Pay WAC 415-112-473
    Union Leave¹ WAC 415-112-475
  • Not Reportable Table
  • Type of Payment RCW/WAC/Notice
    Annual Leave Cash Outs WAC 415-112-415
    Car Allowances¹ WAC 415-112-41301
    Disability Payments WAC 415-112-482
    Employer Provided Vehicle WAC 415-112-413
    Fringe Benefits WAC 415-112-480
    Illegal Payments WAC 415-112-485
    Nonmoney Maintenance WAC 415-112-412
    Optional Payments WAC 415-112-487
    Reimbursements WAC 415-112-489
    Retirement or Termination Bonuses² WAC 415-112-490
    Severance Pay – Earned Over Time WAC 415-112-4608
    Severance Pay – Not Earned Over Time WAC 415-112-4608
    Sick Leave Cash Outs WAC 415-112-417
    Workers’ Compensation WAC 415-112-482

Some types of reportable compensation may qualify as excess compensation. Select the table below to verify which types of compensation qualify:

  • TRS 1 Excess Compensation
  • TRS 1 RCW/WAC Notes
    Cash out of annual leave in excess of 240 hours RCW 41.50.150 (2)(a)  
    Cash out of any form of leave other than annual (except Sick leave) RCW 41.50.150 (2)(b)
    WAC 415-108-456
    State agencies or educational employer: sick leave cash outs are not included in EE's benefit calculation.
    Reportable Car Allowance RCW 41.50.150 (2)(c)
    WAC 415-112-413
     
    Payment (overtime) greater than two times the regular pay RCW 41.50.150 (2)(d) Double time and a half for a holiday is not considered excess compensation
    Termination or Severance Pay RCW 41.50.150 (2)(e)
    WAC 415-112-4608
    Must be earned over time.
    Retirement or termination bonus RCW 41.50.730 (2)
    WAC 415-112-490
    If agreement requires additional service.
  • TRS 2 & 3 Excess Compensation
  • TRS 2 & 3 RCW/WAC Notes
    Reportable Car Allowance WAC 415-112-413  
    Payment (overtime) greater than two times the regular pay RCW 41.50.150 (2)(d) Double time and a half for a holiday is not considered excess compensation.
    Retirement or termination bonus RCW 41.50.730 (2)
    WAC 415-112-490
    If agreement requires additional service.

If a payment qualifies as excess compensation, the employer is billed for the resulting increase in the retiree's benefit to offset the increased cost to the trust funds.

If you’re looking for a payment type that’s not included in the compensation tables, contact Employer Support Services or your assigned auditor.

Quarterly reports

We require that school districts and educational service districts report hours and compensation for substitute employees on the monthly transmittal report. Use the quarterly report only when the substitute is applying for service credit that was before the 2004-05 school year. Substitute teachers employed by the School for the Deaf, School for the Blind or any Higher Education Institution must continue to submit quarterly reports.

Additional substitute detail

Classified and certified substitute employees of school districts working as subs can purchase service credit. When you report substitutes on the monthly transmittal, use the following type codes:


Self Audit