Chapter 5: Special Conditions

Employing Retirees

Retiree Returning to Work Reporting Charts

First use Member Reporting Verification to determine if your new employee or contractor is a retiree of a DRS-administered plan.  Next, use these quick reference charts to report a retiree returning to work.  Select the plan from which your new employee retired, or see separate chart for retirees returning to work at an institution of higher education.

Retired From:

• LEOFF Plan 1
• LEOFF Plan 2
• PERS Plan 1
• PERS Plan 2 or 3
• PSERS Plan 2
• SERS Plan 2 or 3
• TRS Plan 1
• TRS Plan 2 or 3
• WSP Plan 1
• WSP Plan 2

See Reporting Retirees - Higher Education for information on retirees returning to work at an institution of higher education.