Chapter 8: Transmittal Reporting
Manual (Paper) Reporting
List of Required Information
Employers, who report manually (with paper) use the "Member Earnings Transmittal Report—MRL." This report is organized into four distinct sections: header, member information, earnings information and page/plan/system totals. The following provides explanations of each of these sections. See a copy of the manual report for the Member Earnings Transmittal Report - MRL and the Member Earnings Transmittal Report - MRL with Corrections.
Note: See Chapter 11 for DCP manual (paper) transmittal reporting information.
Header Section
The header section is used to identify the reporting employer. This section contains the following fields.
Reporting Group Number
Each employer is assigned a unique number that identifies the employer and the retirement system in which the employer participates. (This number was previously called the department number.) Reporting Group numbers are either four, five, or six characters, depending upon the retirement system being reported.
System
This field identifies the retirement system in which the employer participates. The following codes are valid:
D Deferred Compensation Program
E School Employees' Retirement System
J Judges' Retirement System
L Law Enforcement Officers' and Fire Fighters' Retirement System
N Public Safety Employees' Retirement System
P Public Employees' Retirement System
S Washington State Patrol Retirement System
T Teachers' Retirement System
Plan
This field identifies the retirement plan being reported. The following codes are valid:
- Plan 0- Retirees, and school district and educational service district substitutes
- Plan 1- Valid for systems D, J, L, P, S and T.
- Plan 2 - Valid for systems E, L, N, P, S, and T
- Plan 3 - Valid for systems E, P, and T
Reporting Period
This field identifies the month and year for which information is being reported. The reporting period is six characters formatted MMYYYY. For example, a reporting period of July 1998 is entered: 07/1998.
The reporting period printed on the report cannot be changed. The report for a given reporting period will not be processed until the report for the preceding reporting period has been processed.
Type/Version/Expected
The Report Version Number and Expected Monthly Reports fields identify the expected number of regular transmittal reports for a specific month. DRS can arrange for employers to submit multiple regular transmittal reports for each calendar month.
Employer Name
This field identifies the name of the reporting group, as it is stored in the DRS database. Contact ESS if the name preprinted on the transmittal report should be changed.
Prepared By
This field identifies the name of the individual responsible for preparing the report. Contact ESS if the name preprinted on the transmittal report should be changed.
Telephone
This field identifies the telephone number of the individual responsible for preparing the transmittal report. Contact ESS if the telephone number preprinted on the transmittal report should be changed.
Page
This field identifies the page number of the report. The last page of the report is used to record the page, plan and system totals.
Member Information
The Member Information section is used to provide basic identifying information about each individual being reported. This section contains the following fields.
Social Security Number
The employee's Social Security number must be nine digits. The Social Security number entered on the transmittal report must match the number shown on the employee's Social Security card and the number in the DRS Enrollment Record.
Name
The employee name identifies the member being reported and must be entered as follows:
Last name-followed by a comma and one space
First name-followed by one space
Middle name or initial-not followed by any punctuation
Example #1: Rosalie Marie Hart is reported: Hart, Rosalie M
Gender
This one-letter code identifies the gender of the individual being reported. A gender code is required the first time you report an eligible employee. Valid codes are:
F Female
M Male
Birth
The birth date identifies the month, day, and year the individual was born. A birth date is required the first time you report an eligible employee. The birth date is six characters, formatted MMDDYY. For example, March 3, 1951, is entered: 03/03/51.
Type
Type is a two-digit code, which identifies the type of employer, or the type of job performed. Certain type codes are valid for each retirement system and for the reporting group reported. (See Chapter 7, "Transmittal Codes," for a description of the valid type codes.)
Address Lines
These fields provide mailing address information:
Address
City
State
Zip Code
Investment Program
For Plan 3
- fill this field with the code "WSIB" to direct member contributions to the Washington State Investment Board
- with the code "SELF" to direct member contributions to the Self-Directed Investment Program.
Note: If a non-transferring Plan 3 member fails to select an investment program within 90 days of eligibility, your system must report "WSIB."
Rate Option
For Plan 3, there are currently six rate options: A, B, C, D, E or F. Fill this field with the applicable value, to indicate the rate option the Plan 3 member has selected.
Note: If a non-transferring member fails to select a rate option within 90 days of eligibility, your system must report A.
Option B and C-coordinating rate changes with birth dates
For members choosing options B and C, rates must increase following the 35th and 45th birthdays. If a rate change is necessary following a member birthday, you will begin using the new rate on the first of the following month.
Example:
if a member who has chosen option B turns 35 on January 15, you will deduct 6 percent contributions for all reportable compensation beginning on February 1.
Plan Choice/Transfer Date
Using the information taken from Section 2 of the Member Information Form, fill this field with the date
- the new PERS, SERS with no prior PERS Plan 2 service, or TRS member chooses Plan 2 or Plan 3, or after 90 calendar days from the date of hire when the employer reports the default of the member into Plan 3 or;
- a Plan 2 member of PERS, SERS or TRS chooses Plan 3 per the January Transfer Option.
Plan Choice
Fill this field with the 2-character code that describes the member's choice.
PERS, SERS with no prior PERS Plan 2 service, and TRS new members:
- 2C-New Plan 2 member chooses Plan 2
- 3C-New Plan 2 member chooses Plan 3
- 3D-New Plan 2 member is defaulted into Plan 3
Note:
–Beginning July 1, 2007, TRS potential members (substitutes) who have not purchased their substitute time have a plan choice if hired into an eligible position
–Beginning July 1, 2007, SERS potential members (substitutes) who have not purchased their substitute time have a plan choice if hired into an eligible position provided the employee has no prior PERS Plan 2 service. If there is prior PERS Plan 2 service, report in SERS Plan 2; the employee has no plan choice, but is eligible for a January Transfer Option
–PERS JBM new members with no prior PERS membership are mandated into PERS JBM Plan 2 with no plan choice rights
Plan 2 members of PERS, SERS or TRS choose Plan 3 per the January Transfer Option :
- 3X-Plan 2 member transfers into Plan 3
Tax/Non-taxed Status (For Plan 3 Members)
Fill this field with a "T" to indicate that member contributions are taxed. Leave the field blank if the member contributions are deferred from federal income tax.
Earnings Information
The Earnings Information section is used to provide details about a member's service, compensation and contributions. This section contains the following fields.
Earning Period
Compensation must be reported by the calendar month and year in which it is earned. Only one earning period can be entered on each line. If more than one earning period is reported for an employee, use additional lines on the report for each earning period.
The earning period must be four characters, formatted MMYY. For example, an August 1999 earning period is entered: 08/99.
Status
This one-letter code identifies the status of the compensation, contributions and/or the service being reported. Only one status code can be entered on a line. If more than one status code must be reported for an employee, use additional lines on the report for each code.
The status code entered must be valid for the system and plan in which the employee is being reported. (See Chapter 7, "Status Codes," for a description of the valid status codes.)
Compensation
In general, the salaries or wages earned by an employee for personal services during a calendar month, payroll period or fiscal year are reported as compensation. Each retirement system and plan has different requirements for reporting compensation. See Chapter 4, "Reportable Compensation," or contact the appropriate retirement services unit at DRS if you have questions about whether an employee's compensation is reportable for retirement.
Member Contributions
Member contributions are due on all compensation reported for each earning period. Refer to Chapter 6 for information about calculating and reporting member contributions and for tables showing the applicable member contribution rates.
Employer Contributions
Employer contributions are due on all compensation reported for each earning period. Refer to Chapter 6 for information about calculating and reporting employer contributions and for tables showing the applicable employer contribution rates.
Hours/Days
The number of hours or days for which an employee receives compensation is referred to as the employee's service. Service must be reported in days for TRS Plan 1 members and in hours for members of all other systems and plans. Report service to the nearest tenth of an hour or day. For example, you could report a PERS 1 member as working 160.0 hours or a TRS 1 member as working 20.0 days during a given earning period.
Note: TRS 1 members-If a full-time teacher works additional hours over and above the regular hours scheduled on a given day, do not report the additional time worked that day. If a full-time teacher works additional days during the school year, you should report the additional days.
Begin Date
This field is used to enter the date a member begins employment that is eligible for retirement system coverage. The begin date must be six characters, formatted MMDDYY. For example, a begin date of June 11, 1999, is entered: 06/11/99.
The first time you report an eligible employee, enter a valid begin date, gender code, and birth date on the report. The month and year of the earning period on the reporting line must match the month and year of the begin date you enter. If the employee needs to complete an Enrollment Form, make sure the begin date you enter on the report matches the date you enter on the form.
Note: LEOFF members-This field is used with status code E to indicate the date a LEOFF Plan 1 member begins an authorized disability leave of more than three days. The field is used with status code B to indicate the date a LEOFF Plan 1 or Plan 2 member begins leave without pay of more than three days. (See Chapter 7, "Status Codes," for details about reporting with status codes E and B.)
End Date
This field is used to enter the date a member ends employment that is eligible for retirement system coverage. The end date must be six characters in length, formatted MMDDYY. For example, an end date of July 31, 1998, is entered: 07/31/98.
When separating an employee from the report, enter a valid end date and status code S. Make sure the month and year of the earning period on the reporting line matches the month and year of the end date entered.
Note: LEOFF members-This field is used with status code E to indicate the date a LEOFF Plan 1 member ends an authorized disability leave of more than three days. The field is used with status code B to indicate the date a LEOFF Plan 1 or Plan 2 member ends leave without pay of more than three days. (See Chapter 7, "Status Codes," for details about reporting with status codes E and B.)
Page, Plan, and System Totals
The Page, Plan and System Totals section is used to indicate the total compensation, contributions and service being reported. This section contains the following fields.
Page Totals
These fields are used to enter the total amounts of compensation, member contributions, employer contributions, and hours/days reported on a given page of the report.
Plan Totals
These fields are used to enter the total amounts of compensation, member contributions, employer contributions, and hours/days reported for a given retirement system plan. If multiple pages are used to report members of a retirement plan, enter the plan totals on the last page used to report members of that plan.
System Totals
These fields are used to enter the total amounts of compensation, member contributions, employer contributions, and hours/days reported for a given retirement system. If multiple pages are used to report members of a retirement system, enter the system totals on the last page used to report members of that system.