Chapter 7: Transmittal Codes

Summary

This chapter provides information about the codes used in the monthly transmittal reporting to DRS. Refer to this chapter for details about:

Refer to Chapter 8 for instructions on transmittal reporting. Refer to Chapter 9 for information about the transmittal edit reports that summarize processing of your monthly transmittal report.

Transmittal Codes

Employers must use a status code and a type code on transactions reported to DRS on transmittals. Status codes determine the service credit and retirement benefit to which a member is entitled; type codes identify the type of employer an employee works for or the type of job an employee performs. DRS's ability to provide service to retirement members depends upon receiving accurate information from employers. Employers use of correct status and type codes help ensure that: member contributions and interest are calculated and posted accurately; member retirement benefits are calculated correctly; and member requests to withdraw contributions are processed in a timely manner. If you have any questions about status codes or type codes, please contact ESS for assistance.

Quick Reference Status Code Charts

For additional information about the status code, click on the code letter in the chart.

Both the correct status code and type code are needed to report retirement. Refer to Type Codes for a complete listing of type codes and the Reporting Charts to Assist Employers with Type Codes for assistance in what type codes to use when reporting retirement.

Quick Reference Status Code Charts

A | B | C | D | E | F | G | H | J | K | L | M | N | P | Q | R | S | T | U | V | W | X | Y

Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
A For reporting a member for regular service x x x x x x x x x x x
B For reporting a PERS, PSERS, SERS, TRS, WSPRS or JRS member on leave for entire calendar month, or a LEOFF member on leave without pay of more than three days. x x x x x x x x x x x
C Valid only for earning periods from September 1983 through August 1990. For reporting a classified school district employee eligible for service credit in month when hours fell below 70 or 90 due to a scheduled school closure. x x   x              
D Valid only for earning periods of August 1989 and earlier. For reporting a PERS higher education member eligible for service credit in month with a break in service. x x                  
Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
E For reporting a LEOFF Plan 1 member on authorized disability leave of more than three days.             x        
F For reporting a TRS member on sabbatical leave.         x x          
G For reporting a TRS Plan 1 member working part time.         x            
H Valid only for earning periods of August 1990 and earlier. For reporting a TRS member working as a substitute teacher.         x x          
J Invalid code after December 1992 reporting period. For reporting a member whose name had changed. x x     x x x x x x  

Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
K Invalid code after December 1992 reporting period. For reporting a member’s taxed contributions for a prior earning period when compensation and service had already been reported x x     x x x x x x  
L Valid only for earning periods from January 1987 through August 1991. For reporting a member in an eligible position who did not earn service credit and had zero contributions due. x x   x   x   x      
M It is preferable to report the lump sum payment in each earning period to which it applies with status code A. For reporting a member's lump sum payments; e.g., retroactive pay increase, court ordered back-pay settlements, longevity pay, lump sum bonus payments (if reportable). x x x x x x x x x x x
Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
N For reporting a non retiring member or a retiree returning to work with lump sum cash out of vacation leave. x       x         x  
P For reporting a non retiring member with a lump sum cash out of sick leave. Is not used by state agencies or education employers. x                    
Q Valid only for earning periods of December 1992 and earlier. For reporting a PERS Plan 2 elected official who had compensation and contributions but no hours to report.   x                  
Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
R For reporting a non retiring member with a lump sum cash out other than for regular compensation, overtime, vacation leave, or sick leave. x       x            
S For reporting a member who has separated from eligible employment who terminated employment. x x x x x x x x x x x
T For reporting a retiring member with lump sum cash out of up to 240 hours (PERS/WSPRS) or 30 days (TRS) of vacation leave earned during the last 24 months of employment. x       x         x  
U For reporting a retiring member with lump sum cash out over and above 240 hours (PERS /WSPRS) or 30 days (TRS) of vacation leave earned during the last 24 months of employment. Is not used by state agencies or higher education employers unless employee has letter of necessity. x       x         x  
Code Description - Active Member PERS PSERS SERS TRS LEOFF JRS WSPRS
    1 2/3 2 2/3 1 2/3 1 2   1 2
V For reporting a retiring member with lump sum cash out of vacation leave earned prior to the last 24 months of employment. x       x            
W For reporting a retiring member with lump sum cash out of sick leave earned during the last 24 months of employment. Is not used by state agencies or education employers. x                    
X For reporting a retiring member with lump sum cash out of sick leave earned prior to the last 24 months of employment. Is not used by state agencies or education employers. x                    
Y For reporting a retiring member with lump sum cash out other than regular compensation, overtime, sick leave, vacation leave, sabbatical leave, or compensatory leave. x       x            

Codes apply to the new position in which the retiree is working.

Retirees working in LEOFF, JRS, or WSPRS positions must return to active membership.

Code Description - RRTW PERS PSERS SERS TRS
    P0 N0 E0 T0
A For reporting a retiree returning to work for regular service X X X X
B For reporting a retiree returning to work on leave for entire calendar month. Required for type codes 97 and 98, optional for 99. X X X X
N For reporting a retiree returning to work with lump sum cash out of vacation leave accrued during the retiree's new position. X X X X
P For reporting a retiree returning to work with lump sum cash out of sick leave accrued during the retiree's new position. X X X X
R For reporting a retiree returning to work with lump sum cash out other than for regular compensation, overtime, vacation leave, or sick leave accrued during the retiree's new position. X X X X
S For reporting a retiree returning to work who has terminated employment. X X X X

Report cash outs for TRS Plan 1 or former TRS Plan 1 substitutes only.

Code Description - SERS & TRS Substitutes SERS TRS TRS
  Potential Member: 2/3 1 2/3
  Report In: E0 T0 T0
A For reporting a substitute for regular service. x x x
B This code is optional for reporting a substitute on leave for entire calendar month. x x x
N For reporting a substitute with lump sum cash out of vacation leave.   x  
R For reporting a substitute with lump sum cash out other than for regular compensation, overtime, vacation leave, or sick leave.   x  
S For reporting a substitute who has terminated employment. x x x

What is a Status Code?

Status codes determine the service credit and retirement benefit to which a member is entitled. DRS depends on your accurate reporting of these codes.

In your reporting, use only one status code per transmittal line. If more than one status code is needed to report information for an individual employee, use a separate line for each code.

Please read the status code section carefully to verify that you are using a given code correctly. The Quick Reference Status Code Charts (above) summarize the use of each code.

List of Status Codes for Current Reporting

A | B | E | F | G | M | S

Refer to this list for descriptions of the the status codes currently used for reporting. Refer to the Quick Reference Status Code Charts (above) for a summarization of the status codes for active members, retirees, and substitutes.

A: For Reporting a Member's Regular Service or a Retiree Returning to Work

Use this code to report that a member or a retiree earned compensation (or basic salary for LEOFF) for hours or days of regular service. The compensation that is reportable to DRS varies by system and plan.

If a member or retiree uses any of the following leave types and the compensation is reportable for the system and plan you are reporting, treat the leave as regular paid service and report it with status code A. The leave does not have to be identified separately on the transmittal.

  • Annual leave
  • Sick leave
  • Holiday leave
  • Compensatory time (used in place of a scheduled work day)
    • Compensatory Time
    • Status code A is used to report accumulated compensatory time (except for LEOFF Plan 1 members).
      • If Compensatory Time Is Used
      • If compensatory time is used (just like vacation), report the actual hours when they were used with status code A. Compensatory time does not have to be identified separately from regular compensation on the transmittal.
      • If Compensatory Time Is Cashed Out
      • If compensatory time is cashed out, report the time as regular compensation with status code ‘A’. Report the compensation when it was earned with the actual hours worked when the compensatory time was accrued, not time and a half.
    • Overtime
    • If overtime is reportable compensation for the system and plan you are reporting, report with status code A along with the actual hours worked. Overtime pay does not have to be identified separately from regular compensation on the transmittal.
    • New Employee
    • When reporting a new employee, be sure to report the employee's begin date, gender code, birth date, address, and if applicable, rate option and investment program.

School districts should refer to Chapter 5, School District and Educational Service District Pay Adjustments for more information on status code A.

B: For Reporting a Member or a Retiree Returning to Work on Unpaid Leave

(See the exception for LEOFF members below.)
Use this code to report that a member or a retiree returning to work earned no compensation and had no hours or days of employment during an entire calendar month or earning period.

For example, status code B is used to report an employee of a state agency on leave without pay for an entire calendar month. Status code B is used to report a school district employee with an annual contract during the months--such as July or August--when the employee did not work.

Do not use status code B for an earning period after an employee has terminated employment or is no longer eligible for membership. Report the associated end date to DRS.

  • Status Codes B for LEOFF Members:
  • Disability Leave LEOFF Plan 2 Only
    Report LEOFF Plan 2 members on disability leave for more than three days within an earning period. Leave without pay of three days or less does not need to be identified on the transmittal. Report disability begin or end dates to document the period of disability. (For LEOFF Plan 1, see status code E.)
  • Other Authorized Leave Without Pay
    Use status code B to report a LEOFF Plan 1 or Plan 2 member on leave without pay for more than three days within an earning period. (Leave without pay of three days or less does not need to be identified on the transmittal.)
E: For Reporting a LEOFF 1 Member on Disability Leave

Use this code to report a LEOFF Plan 1 member on disability leave (authorized by the Disability Board) for more than three days within an earning period. Leave without pay of three days or less does not need to be identified on the transmittal. Report a disability begin and end date to document the period of the disability. (For LEOFF Plan 2 see status code B.

Note: Basic salary, contributions and hours of service should not be reported to DRS during the disability period. Disability payments are not reportable to DRS.

F: For Reporting a TRS Member on Paid Sabbatical Leave

Use this code to report a TRS member on sabbatical leave. The employee may have been paid all, a portion of, or no regular salary during the period reported with status code F. When using this code, report compensation and contributions only; do not report service.

If the sabbatical leave has been paid as a lump sum, use status code F and report as follows:

  • In the month in which the lump sum payment was made, use status code F and report the total compensation and contributions-but no service.
  • In all other months of the leave, use status code F and report zero compensation, contributions, and service.
G: For Reporting a TRS 1 Member Working Part time

Use this code to report a TRS Plan 1 member working part time. The part time employee must have an ongoing contract and work regularly scheduled days that are less than those of a full time employee. (See the section called "TRS Membership" in Chapter 2 for details about part time and full time employment.)

If you report using the single record format and are reporting a new employee who has not been reported on your transmittal previously, be sure to report the employee's begin date, gender code and birth date.

If you report using the multiple record format and are reporting a new employee who has not been reported on your transmittal previously, be sure to report the employee's begin date, gender code, birth date, address, and if applicable, rate option and investment manager.

M: For Reporting a Member's Lump Sum Payments

Although lump sum payments can be reported with status code M, it is preferable to use status code A for your reporting. Be aware of the following points when reporting lump sum payments with status code M:

  • The lump sum payment must be reportable compensation.
  • No service should be reported with status code M; service must have been reported previously.
  • If the earning period for the lump sum payment falls into more than one contribution rate period, use separate lines on the transmittal to report the earnings applicable to each rate period.
  • If the earning period for the lump sum payment falls into the period of time used to calculate the member's retirement benefit (the AFC period), a month-by-month breakdown of the lump sum payment will be required at the time of the member's retirement.
  • Status code M is also used to report lump sum reductions in compensation. (The compensation must be reversed by each contribution rate period that applies.)

The following are examples of the types of lump sum payments that are reported with status code M.

  • Court-ordered back-pay settlements
  • Longevity pay
  • Lump sum bonus payments (if reportable compensation)

Note: DRS recommends using status code A instead of status code M for any compensation you expect to be part of the member's AFC period.

School districts should refer to Chapter 5, School District and Educational Service District Pay Adjustments for more information on status code M.

S: For Reporting a Member or a Retiree Returning to Work Separated from Service

Status code S applies only to manual (paper) and some school district and education service district reporters.

When reporting with status code S:

  • Enter the employee's last date of service in the End Date field. (Make sure the month and year of the end date you enter matches the month and year of the earning period you enter on the same transmittal line.)
  • Report only regular compensation and service with status code S. (If you have cash out payments to report for PERS Plan 1, TRS Plan 1 or WSPRS, use separate lines on the transmittal to report these cash outs. See the following section called "When to Use Cash out Codes" for details.)
  • For those education employers that pay their employees over a twelve-month period for less than twelve months of work, report the actual last day of work as the end date using status code S. For example, report a June end date on the August transmittal that is sent to DRS in September.

When to Use Cash Out Status Codes

Before Using a Cash Out Code

Before you use a cash out code for reporting a lump sum leave payment, be aware of the following points:

  • Cash outs of vacation, sick leave, personal holiday, personal days or any accrued leave are reportable for PERS Plan 1, TRS Plan 1, and WSPRS Plan 1 members commissioned prior to July 1, 2001.
  • Compensation reported with cash out codes must be considered reportable compensation.
  • Some cash out codes may be used for reporting retirees returning to work and substitutes working in school districts or educational service districts. Refer to the Quick Reference Status Code Charts for a summarization of all status codes, including cash out status codes, for active members, retirees, and substitutes.

    You should not report cash outs of compensatory time with a cash out code; instead, use status code A. (See the explanation of compensatory time under status code A.)
How to Report a Cash Out Code

If you use a cash out code to report a lump sum leave payment, be sure to:

  • Use one line for your reporting.
  • Assign the total lump sum payment to a single earning period.

Note: You can report a cash out payment for an employee who is separated from the transmittal. Enter the month and year in the Earning Period field the date the employee was last reported. If you want to use the June 2004 transmittal to report a cash out for an employee who was separated in March 2004, enter 03/04 as the earning period when you report the employee.

Report the lump sum payment in the compensation field, report the contributions due on that payment in the contributions field, and report the service in the hours/days field.

Keep a record of the payment and the months in which the leave cash out was earned. DRS may request this record if the cash out falls within the period of time used to determine a member's retirement benefit (the AFC period). Your documentation will help identify the calendar months in which the leave was earned.

List of Status Codes for Reporting Cash Outs

N | P | R | T | U | V | W | X | Y

N: Reporting Vacation Leave Cash Outs (Non-Retiree or Retiree Returning to Work)

Use this code to report vacation leave cash outs. This code is valid for non- retiring PERS Plan 1, TRS Plan 1 and WSPRS Plan 1 members commissioned prior to July 1, 2001, or retirees returning to work. Report compensation, contributions (not for retirees) and the hours or days used to determine the cash out amount.

P: For Reporting Sick Leave Cash Outs (Non-Retiree or Retiree Returning to Work)

Use this code to report sick leave cash outs. This code is valid for non-retiring PERS Plan 1 members or retirees returning to work. Report compensation, contributions (not for retirees), and the hours used to determine the cash out amount.

Note: If you are a state agency or an education employer, do not report sick leave cash outs for your employees. Sick leave cash outs are not included in the employee's retirement benefit calculation.

R: For Reporting Other Cash Out Payments (Non-Retiree or Retiree Returning to Work)

Use this code to report cash out payments other than regular compensation, overtime, sabbatical leave, vacation leave, compensatory leave, or sick leave. Examples of other cash out payments are severance pay accrued over time or personal days. The cash out payment must be considered reportable compensation. This code is valid for non-retiring PERS Plan 1 and TRS Plan 1 members or retirees returning to work. The cash out payment must be considered reportable compensation. Report compensation, contributions (not for retirees) and the amount of hours or days used to determine the cash out amount.

T: For Reporting Vacation Leave Cash Outs (Retiree)

Use this code to report vacation leave cash outs earned during the employee's last 24 months of employment. PERS and WSPRS may cash out up to 240 hours; TRS up to 30 days. This code is valid for retiring PERS Plan 1, TRS Plan 1 and WSPRS Plan 1 members commissioned prior to July 1, 2001. Report compensation, contributions and the hours or days used to determine the cash out amount.

Note: See status code U if an employee has a vacation leave cash out in excess of 240 hours to report.

U: For Reporting Excess Vacation Leave Cash Outs (Retiree)

Use this code to report the portion of a cash out of vacation leave earned during the last 24 months of employment that is over and above 240 hours or 30 days. This code is valid for retiring PERS Plan 1, TRS Plan 1 and WSPRS Plan 1 members commissioned prior to July 1, 2001. Report compensation, contributions, and the hours or days used to determine the cash out amount. Compensation reported with this code will result in an excess compensation billing if the compensation was earned in the AFC period.

Note: Vacation leave cash outs in excess of 240 hours or 30 days should not be reported for employees of state agencies or higher education institutions unless the employee has a letter of necessity authorizing this reporting. Per RCW 43.01.042, state institutions of higher learning may prescribe such rules and regulations as they may determine governing vacation leave for academic and professional personnel. For these cases, a letter of necessity is not required. Contact the PERS, TRS or WSPRS retirement system for assistance with determining whether an employee should be reported with this code. If instructed to use status code U, report only that portion of the vacation leave cash out that is over and above 240 hours (PERS, WSPRS) or 30 days (TRS).

V: For Reporting Vacation Leave Cash Outs (Retiree)

Use this code to report vacation leave cash outs earned prior to the employee's last 24 months of employment. This code is valid for retiring PERS Plan 1 and TRS Plan 1 members. Report compensation, contributions and the hours or days used to determine the cash out amount.

W: For Reporting Sick Leave Cash Outs (Retiree)

Use this code to report sick leave cash outs earned during the last 24 months of employment. This code is valid for retiring PERS Plan 1 members, provided the member can have the cash out payment included in the computation of the retirement benefit. Report compensation, contributions, and the hours used to determine the cash out amount. Compensation reported with this code will result in an excess compensation billing if the compensation was earned in the AFC period.

Note: If you are a state agency or an education employer, do not report sick leave cash outs for your employees. Sick leave cash outs are not included in the employee's retirement benefit calculation.

X: For Reporting Sick Leave Cash Outs (Retiree)

Use this code to report sick leave cash outs earned prior to the last 24 months of employment. This code is valid for retiring PERS Plan 1 members. Report compensation, contributions, and the hours used to determine the cash out amount.

Note: If you are a state agency or an education employer, do not report sick leave cash outs for your employees. Sick leave cash outs are not included in the employee's retirement benefit calculation.

Y: For Reporting Other Cash Out Payments (Retiree)

Use this code to report cash out payments other than regular compensation, overtime, sabbatical leave, vacation leave, compensatory leave, or sick leave. Examples of other cash out payments are severance pay accrued over time and personal days. The cash out payment must be considered reportable compensation. This code is valid for retiring PERS Plan 1 and TRS Plan 1 members. Report compensation, contributions and the hours or days used to determine the cash out amount. Compensation reported with this code will result in an excess compensation billing if the compensation was earned in the AFC period.

List of Status Codes for Prior Periods

C | D | H | J | K | L | Q

C: For Reporting PERS School District Members

Valid only for earning periods from September 1983 through August 1990.

This code was used to report a PERS or SERS member working for a school district. Reporting with status code C entitled the member to service credit in a month when the member's hours of employment fell below 70 hours (Plan 1) or 90 hours (Plan 2) because of a scheduled school closure of five consecutive calendar days or more.

If you have questions about whether the provisions associated with this code would apply to a member, please contact PERS /SERS Retirement Services for assistance. For assistance in reporting status code C, contact ESS.

D: For Reporting PERS Higher Education Members

Valid only for earning periods of August 1989 and earlier.

This code was used to report a break in service for a PERS Plan 1 or Plan 2 member working for a community college or a four-year college or university. Reporting with status code D entitled the member to service credit in a month when he or she did not work. Legislation was passed in 1989 which made retroactive changes to PERS service credit rules and eliminated the need for this code.

H: For Reporting TRS Substitute Teachers

Valid only for earning periods of August 1990 and earlier.

This code was used to report a TRS member working as a substitute teacher for an education employer. The member was reported with this code in months when the member's only employment was as a substitute teacher. Legislation was passed in 1990 that exempted substitute teachers from TRS membership, but provided them the option of purchasing service credit for periods of employment as a substitute.

If you determine a need to use this code to report for a prior period, contact ESS for assistance.

J: For Reporting Member Name Changes

Invalid code after December 1992 reporting period.

This code was used to report an employee whose name had changed. Using this code did not change the name on record at DRS but did suppress the input warning message generated when a different name was reported. This code can no longer be used in transmittal reporting for any earning period.

K: For Reporting Taxed Member Contributions

Invalid code after December 1992 reporting period.

This code was used to report a member's taxed contributions for a prior earning period when compensation and service had previously been reported. This code was valid for PERS Plan 1, PERS Plan 2, LEOFF Plan 1, LEOFF Plan 2, WSPRS, and JRS members. This code can no longer be used in transmittal reporting for any earning period.

L: For Reporting Members Who Did Not Earn Service Credit

Valid only for earning periods from January 1987 through August 1991.

This code was used to report a member employed in an eligible position whose hours of employment fell below 70 hours (Plan 1) or 90 hours (Plan 2) for a month. This code was valid for PERS, SERS, TRS Plan 2 and Plan 3, and LEOFF Plan 2 members. Compensation and service were reported with status code L, but zero contributions were reported. Status code L was not used by educational employers if the member was eligible to receive a full year of service credit.

If you determine a need to use this code to report for a prior period, contact ESS for assistance.

Q: For Reporting Certain PERS 2 Elected Officials

Valid only for earning periods of December 1992 and earlier.

This code was used to report compensation and contributions for certain PERS Plan 2 elected officials. Compensation and contributions were reported but not service. To be reported with status code Q, the elected official needed to:

  • earn a monthly salary more than 90 times the state minimum wage at the time;
  • provide a signed statement indicating he or she worked 90 hours or more during the month; and
  • be reported with type code 10 through 16 (See the section "List of Type Codes by System" for definitions of type codes 10 through 16.) If you determine a need to use this code to report for a prior period, contact ESS for assistance.

Type Codes

A type code is a two-digit type number that identifies the type of employer an employee works for or the type of job an employee performs. See the list of type codes that are valid for each system.

Reporting Charts to Assist Employers with Type Codes

Several charts are provided to assist employers in selecting the correct type code. In determining type codes, there is a hierarchy for reporting employees based on their retirement status, and the type of position in which they are working.

The charts must be used in the order as listed. When determining type codes, retirees take precedence over all types of reporting.

  1. Retiree Returning to Work Reporting Charts. These charts include retirees returning to eligible, ineligible and substitute positions. If your employee isn't a retiree, go to number 2.
  2. Substitute Reporting Chart. If your employee does not fit this category, go on to number 3.
  3. List of Type Codes by System for employees working in one eligible position.
  4. If your employee is working in more than one system, refer to each system's Plan Rules.

Setting up an employee (eligible for retirement membership) with the correct type code is an important responsibility of the employer. If you are uncertain as to what type code to use, please contact ESS.

List of Type Codes by System

PERS Codes*

  • 01 - Employee of state government
  • 02 - Employee of a county
  • 03 - Employee of a city
  • 04 - Employee of a port authority
  • 05 - Employee of a public utility district
  • 06 - Employee of the Washington Public Power Supply System
  • 07 - Employee of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 08 - Employee of a non-state government entity not covered by codes 02-07
Elected Officials
  • 09 - Elected state official
  • 10 - Elected county government official; including PERS non-JBM District Judge, Superior Court Judge, or Appeals Court Judge
  • 11 - Elected city government official; including PERS non-JBM Municipal Judge
  • 12 - Elected official of a port authority
  • 13 - Elected official of a public utility district
  • 14 - Elected official of the Washington Public Power Supply System
  • 15 - Elected official of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 16 - Elected official of a non-state government entity not covered by codes 10-15
  • 59 - Elected PERS non-JBM Supreme Court Justice
Education Employees
  • 17 - Employee of the State School for the Blind or the State School for the Deaf
  • 18 - Employee of a school district working in a non-certificated, non-teaching position
  • 19 - Employee of a community or technical college
  • 20 - Employee of a 4-year college or university
  • 21 - Educational Staff Associate with service credit in PERS Plan 1 prior to July 7, 1984 who chose not to transfer to TRS
  • 22 - Valid code prior to March 31, 1991 for reporting an employee working at a community or technical college
  • 23 - Valid code prior to March 31, 1991 for reporting an employee working at a 4-year college or university
Governor-Appointed Officials:
  • 24 - State official appointed by the Governor (e.g., agency director)
  • 25 - Official appointed by the Governor to a state board, commission or committee
Judges Benefit Multiplier Program:
  • 26 - PERS-JBM Court of Appeals or Superior Court Judge
  • 27 - PERS-JBM District Judge - Elected or appointed to a vacant elected position
  • 28 - PERS-JBM Municipal Judge - Elected or appointed to a vacant elected position
  • 29 - PERS-JBM Supreme Court Justice
  • 54 - PERS-JBM District Judge - Appointed to a non-elected position
  • 56 - PERS-JBM Municipal Judge - Appointed to a non-elected position
Retirees Return to Work
  • 97 - TRS Plan 1 retirees working for educational employers
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

SERS Codes*
  • 30 - Employee of an educational service district
  • 31 - Elected official of an educational service district
  • 32 - Employee of a school district working in a non-certificated, non-teaching, position
  • 33 - Educational Staff Associate with service credit in PERS Plan 2 prior to July 7, 1984 who chose not to transfer to TRS
  • 34 - Elected state official
  • 39 - Employee of a school district working as a substitute*
  • 97 - TRS Plan 1 retirees working in SERS positions*
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

LEOFF Codes
  • 40 - Firefighter employed by Washington State University
  • 41 - Law enforcement officer employed by a first class city
  • 42 - Law enforcement officer employed by other than a first class city
  • 43 - Law enforcement officer employed by a county
  • 44 - Firefighter employed by a first class city
  • 45 - Firefighter employed by other than a first class city
  • 46 - Firefighter employed by any other entity (port authority, fire protection district, etc.)
  • 47 - LEOFF member serving as an elected or appointed official at the state level
  • 48 - Law enforcement officers employed by universities
  • 49 - Law enforcement officers employed by port authorities
  • 55 - Law Enforcement officer employed by Fish and Wildlife

Note: LEOFF employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a LEOFF position.

WSPRS Codes
  • 51 - Commissioned officer of the Washington State Patrol

Note: State Patrol employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a State Patrol position.

JRF and JRS Codes*
  • 52 - Judge elected or appointed to Superior Court, Court of Appeals or Supreme Court who is reported in JRS
  • 53 - No longer valid code for reporting an individual in the Judges Retirement Fund

Note: Judicial employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to PERS Codes for the appropriate type code. Call DRS if you hire any retiree into a Judicial position.

PSERS Codes*
  • 60 - City employee (This code doesn't apply to employees of Seattle, Tacoma and Spokane)
  • 61 - County employee
  • 62 - State, Department of Corrections employee working in a custodial role of prison, work camp or pre-release institution
  • 63 - State, Department of Corrections employee working in a community monitoring offenders under supervision
  • 64 - State, employee of the WA State Parks and Recreation Commission, WA State Gambling Commission, WA State Patrol, or the WA State Liquor Control Board
  • 65 - Statewide Elected or Governor Appointed Official
  • 98 - Retirees working in PSERS positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

TRS Codes*
  • 70 - TRS Plan 1-JBM Supreme Court Justice
  • 71 - Employee of a school district, educational service district, the School for the Blind, or the School for the Deaf working in a position which requires certification
  • 72 - Employee of a community or technical college working in a position which requires certification
  • 73 - Employee of a 4-year college or university working in a position which requires certification
  • 74 - TRS member working in a school district or educational service district position which doesn't require certification
  • 75 - TRS Plan 1 member serving as a state elected official
  • 76 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a community college who does not have a contract for a full academic year
  • 77 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a four-year college or university who does not have a contract for a full academic year
  • 78 - TRS member employed by a non-educational state agency (TRS Plan 2 & Plan 3 must also be employed at a school district with an ongoing contract); or a TRS Plan 1 member who is a non-JBM Supreme Court Justice
  • 79 - TRS Plan 2 or Plan 3 member working in a school district or educational service district certificated position as a substitute*
  • 80 - TRS Plan 1 member working in a school district or educational service district certificated position as a substitute*
  • 97 - TRS Plan 1 retirees working for educational employers*
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

JRF | JRS | LEOFF | PERS | PSERS | SERS | TRS | WSPRS

JRF and JRS Codes*
  • 52 - Judge elected or appointed to Superior Court, Court of Appeals or Supreme Court
  • 53 - No longer valid code for reporting a judge in the Judges Retirement Fund

Note: Judicial employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to PERS Codes for the appropriate type code. Call DRS if you hire any retiree into a Judicial position.

*Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

LEOFF Codes*
  • 40 - Firefighter employed by Washington State University
  • 41 - Law enforcement officer employed by a first class city
  • 42 - Law enforcement officer employed by other than a first class city
  • 43 - Law enforcement officer employed by a county
  • 44 - Firefighter employed by a first class city
  • 45 - Firefighter employed by other than a first class city
  • 46 - Firefighter employed by any other entity (port authority, fire protection district, etc.)
  • 47 - LEOFF member serving as an elected or appointed official at the state level
  • 48 - Law enforcement officers employed by universities
  • 49 - Law enforcement officers employed by port authorities
  • 55 - Law Enforcement officer employed by Fish and Wildlife

Note: LEOFF employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a LEOFF position.

*Retirees and substitutes have special reporting requirements. Refer to the paragraph on Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

PERS Codes*
  • 01 - Employee of state government
  • 02 - Employee of a county
  • 03 - Employee of a city
  • 04 - Employee of a port authority
  • 05 - Employee of a public utility district
  • 06 - Employee of the Washington Public Power Supply System
  • 07 - Employee of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 08 - Employee of a non-state government entity not covered by codes 02-07
Elected Officials
  • 09 - Elected state official
  • 10 - Elected county government official; including PERS non-JBM District Judge, Superior Court Judge, or Appeals Court Judge
  • 11 - Elected city government official; including PERS non-JBM Municipal Judge
  • 12 - Elected official of a port authority
  • 13 - Elected official of a public utility district
  • 14 - Elected official of the Washington Public Power Supply System
  • 15 - Elected official of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 16 - Elected official of a non-state government entity not covered by codes 10-15
  • 59 - Elected PERS non-JBM Supreme Court Justice
Education Employees
  • 17 - Employee of the State School for the Blind or the State School for the Deaf
  • 18 - Employee of a school district working in a non-certificated, non-teaching position
  • 19 - Employee of a community or technical college
  • 20 - Employee of a 4-year college or university
  • 21 - Educational Staff Associate with service credit in PERS Plan 1 prior to July 7, 1984 who chose not to transfer to TRS
  • 22 - Valid code prior to March 31, 1991 for reporting an employee working at a community or technical college
  • 23 - Valid code prior to March 31, 1991 for reporting an employee working at a 4-year college or university
Governor-Appointed Officials:
  • 24 - State official appointed by the Governor (e.g., agency director)
  • 25 - Official appointed by the Governor to a state board, commission or committee
Judges Benefit Multiplier Program:
  • 26 - PERS-JBM Court of Appeals or Superior Court Judge
  • 27 - PERS-JBM District Judge - Elected or appointed to a vacant elected position
  • 28 - PERS-JBM Municipal Judge - Elected or appointed to a vacant elected position
  • 29 - PERS-JBM Supreme Court Justice
  • 54 - PERS-JBM District Judge - Appointed to a non-elected position
  • 56 - PERS-JBM Municipal Judge - Appointed to a non-elected position
Retirees Returning to Work
  • 97 - TRS Plan 1 Retirees working for educational employers
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

*Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

PSERS Codes*
  • 60 - City employee (This code doesn't apply to employees of Seattle, Tacoma and Spokane)
  • 61 - County employee
  • 62 - State, Department of Corrections employee working in a custodial role of a prison, work camp or pre-release institution
  • 63 - State, Department of Corrections employee working in a community monitoring offenders under supervision
  • 64 - State, employee of the WA State Parks and Recreation Commission, WA State Gambling Commission, WA State Patrol, or the WA State Liquor Control Board
  • 65 - Statewide Elected or Governor Appointed Official
  • 98 - Retiree who works in a PSERS position*

* Retirees and substitutes have special reporting requirements. Refer to the paragraph on Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

SERS Codes*
  • 30 - Employee of an educational service district
  • 31 - Elected official of an educational service district
  • 32 - Employee of a school district working in a noncertificated, non teaching, position
  • 33 - Educational Staff Associate with service credit in PERS Plan 2 prior to July 7, 1984 who chose not to transfer to TRS
  • 34 - Elected state official
  • 39 - Employee of a school district working as a substitute *
  • 97 - TRS Plan 1 retiree *
  • 98 - Retirees who work in eligible positions *
  • 99 - Retirees who work in ineligible positions *

* Retirees and substitutes have special reporting requirements. Refer to the paragraph on Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

TRS Codes*
  • 70 - TRS Plan 1-JBM Supreme Court Justice
  • 71 - Employee of a school district, educational service district, the School for the Blind, or the School for the Deaf working in a position which requires certification
  • 72 - Employee of a community or technical college working in a position which requires certification
  • 73 - Employee of a 4-year college or university working in a position which requires certification
  • 74 - TRS member working in a school district or educational service district position which doesn't require certification
  • 75 - TRS member serving as elected or appointed official
  • 76 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a community college who does not have a contract for a full academic year
  • 77 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a four-year college or university who does not have a contract for a full academic year
  • 78 - TRS member employed by a non-educational state agency (TRS Plan 2 & Plan 3 must also be employed at a school district with an ongoing contract) or a TRS Plan 1 member who is a Non-JBM Supreme Court Justice
  • 79 - TRS Plan 2 or Plan 3 member working in a school district or educational service district certificated position as a substitute*
  • 80 - TRS Plan 1 member working in a school district or educational service district certificated position as a substitute*
  • 97 - TRS Plan 1 retirees working for educational employers*
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

WSPRS Codes*
  • 51 - Commissioned officer of the Washington State Patrol

Note: State Patrol employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a State Patrol position.

*Retirees and substitutes have special reporting requirements. Refer to the paragraph on Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

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