Employees Working as Substitutes In School Districts & Educational Service Districts

How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.

Employee Service For You System/Plan Type Code Report Contributions
TRS Plan 1 Member Substitute teaching T0 80 No
Substitute teaching + less than full-time contract T1 71 Yes
Substitute teaching + full-time contract T1 71 Yes
Full-time contract only T1 71 Yes
Less than full-time contract only T1 71 Yes
Substitute teaching + Classified eligible position T1 71 Yes
Substitute teaching + Classified ineligible position T1 71 Yes
Substitute teaching + Classified substitute T0 80 No
Classified substitute T0 80 No
TRS Plan 1 Former (Withdrawn) Member Substitute teaching T0 80 No
Substitute teaching + less than full-time contract T0 80 No
Substitute teaching + full-time contract T1 71 Yes
Full-time contract only T1 71 Yes
Less than full-time contract only T0 80 No
Classified ineligible position E0 39 No
Substitute teaching + Classified eligible position 1 E2 or E3 32 Yes
Substitute teaching + Classified ineligible position T0 80 No
Substitute teaching + Classified substitute T0 80 No
Classified substitute E0 39 No

1 ESD's use type code 30.
2 The TRS eligible or ineligible position must be a contracted position.
3 If you know the employee does not work for any other employer, substitute reporting is optional.
4 If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5 If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report
6 ESD's use type code 08.

Employees Working as Substitutes In School Districts & Educational Service Districts

How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.

Employee Service For You System/Plan Type Code Report Contributions
TRS Plan 2 or TRS Plan 3 Member Substitute teaching T0 79 No
Substitute teaching + teaching ineligible position2 T0 79 No
Substitute teaching + teaching eligible position2 T2 or T3 71 Yes
Teaching eligible position2 T2 or T3 71 Yes
Teaching ineligible position2,3 T0 79 No
Two teaching ineligible position2,4 T2 or T3 71 Yes
Teaching ineligible position + Classified ineligible positions2,4 T2 or T3 71 Yes
Substitute teaching + Classified eligible position E2 or E3 32 Yes
Substitute teaching + Classified ineligible position T0 79 No
Substitute teaching + Classified substitute T0 79 No
Classified substitute E0 39 No

1ESD's use type code 30.
2The TRS eligible or ineligible position must be a contracted position.
3If you know the employee does not work for any other employer, substitute reporting is optional
4If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report.
6ESD's use type code 08.

Employees Working as Substitutes In School Districts & Educational Service Districts

How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.

Employee Service For You System/Plan Type Code Report Contributions
SERS Plan 2 or SERS Plan 3 con't Classified substitute E0 39 No
Classified substitute + Classified ineligible position E0 39 No
Classified substitute + Classified eligible position E2 or E3 32 Yes
Classified eligible position E2 or E3 32 Yes
Classified ineligible position E0 39 No
Two Classified ineligible positions 1,5 E2 or E3 32 Yes
Classified ineligible position + teaching ineligible position1,2,5 E2 or E3 32 Yes
Substitute teaching + Classified eligible position E2 or E3 32 Yes
Substitute teaching + Classified ineligible position T0 79 No
Substitute teaching + Classified substitute T0 79 No
Substitute teaching T0 79 No
PERS Plan 1 Substitute teaching + Classified eligible position P1 18 Yes
Substitute teaching + Classified ineligible position T0 79 No

1ESD's use type code 30.
2The TRS eligible or ineligible position must be a contracted position.
3If you know the employee does not work for any other employer, substitute reporting is optional.
4If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report.
6ESD's use type code 08.