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:

  1. Retiree Returning to Work Reporting Charts - If the individual is a retiree, use these charts
  2. Substitute Reporting Chart - Use this chart to determine how to report an employee working in an ineligible position or as a substitute (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.

Additional information:

View the employer publication, Educational Substitutes, the Six Most Common Reporting Errors. You'll learn how to fix most substitute reporting errors.

Select from the following publications for additional information:

See Chapter 5 of the Employer Handbook for more information.

Training Resources