DRS Email 19-013, New Return-to-Work Rules for TRS and SERS 2008 ERF Retirees
Notice No.: 19-013
Date: Aug. 16, 2019
Applies to: School Districts, Charter Schools, Tribal Schools, School for the Deaf, School for the Blind
Subject: DRS Email 19-013, New Return-to-Work Rules for TRS and SERS 2008 ERF Retirees
Effective May 8, 2019, new legislation changed how the 2008 Early Retirement Factor (2008 ERFs) are applied. Plans 2 and 3 Teachers’ Retirement System and School Employees’ Retirement System retirees who retired under the 2008 ERFs can return to work in nonadministrative positions for up to 867 hours in a calendar year without impacting their benefits.
Requirements
To help ensure an employee who retired using the 2008 ERFs continues to receive their monthly benefit while working for you, please keep these new rules in mind:
- The retiree must reenter employment on or after May 8, 2019.
- The retiree must wait at least 30 calendar days between their retirement and returning to work.
- Training, orientation and classroom preparation time all count as returning to work.
- The retiree must work only in a nonadministrative position.
- Report actual return-to-work start dates (for example, do not report all your retirees who expressed interest in substituting with a Sept. 1 begin date). Incorrect dates may impact the benefit.
DRS worked with the Office of the Superintendent of Public Instruction (OSPI) to develop the following definition that will be included in Washington Administrative Code (WAC):
For 2008 ERF retirees returning to work a nonadministrative position or nonadministrative capacity means a position at a school district, charter school, educational service district, state school for the deaf, state school for the blind, or tribal school which:
a. does not require an Administrative Certification, as defined by the Office of the Superintendent of Public Instruction, which currently includes Principal, Vice Principal, Program Administrator, Conditional Administrator, Superintendent or Program Administrator Certifications or
b. does not evaluate staff.
If the retiree has retired from more than one DRS-covered retirement system or has a disability retirement, encourage them to contact DRS to discuss eligibility before accepting employment.
Contact ESS if you have someone working in any other capacity such as independent contractor, third-party worker, or you have a question regarding the employment status.
Reporting change
The new law requires a change to the DRS reporting structure. It will affect the Employer Reporting Application (ERA) and requires additional programming. We understand the timing will be difficult for employers who are rolling onto ERA in the coming months and we appreciate your patience.
We will implement the new reporting requirements in two phases. These phases are described below.
2019 Phase beginning May 8, 2019:
To report an employee who retired using the 2008 ERFs and who complies with the rules stated above, please use these codes:
| If hired into a nonadministrative position | ||||
|---|---|---|---|---|
| Retired under 2008 ERF from | Type of position returning to | Note | System/Plan | Type Code |
| TRS | Certificated nonadministrative | It does not matter if the position would be eligible or ineligible for retirement; this approach is different from the way positions were viewed in the past. | TRS 0 | 96 |
| TRS | Classified nonadministrative | It does not matter if the position would be eligible or ineligible for retirement; this approach is different from the way positions were viewed in the past. | SERS 0 | 98 |
| SERS | Certificated nonadministrative | It does not matter if the position would be eligible or ineligible for retirement; this approach is different from the way positions were viewed in the past. | TRS 0 | 98 |
| SERS | Classified nonadministrative | It does not matter if the position would be eligible or ineligible for retirement; this approach is different from the way positions were viewed in the past. | SERS 0 | 98 |
| If hired into an administrative position | ||||
|---|---|---|---|---|
| Retired under 2008 ERF from | Type of position returning to | Note | System/Plan | Type Code |
| TRS | TRS-eligible position | n/a | TRS 0 | 98 |
| TRS | TRS-ineligible position | n/a | TRS 0 | 99 |
| TRS | SERS-eligible position | n/a | SERS 0 | 98 |
| TRS | SERS-ineligible position | This data will be rejected in ERA although it is a valid combination. Please contact ESS for assistance. | SERS 0 | 99 |
| SERS | TRS-eligible position | n/a | TRS 0 | 98 |
| SERS | TRS-ineligible position | This data will be rejected in ERA although it is a valid combination. Please contact ESS for assistance. | TRS 0 | 99 |
| SERS | SERS-eligible position | n/a | SERS 0 | 98 |
| SERS | This data will be rejected in ERA although it is a valid combination. Please contact ESS for assistance. | n/a | SERS 0 | 99 |
During the 2019 Phase for these unique retirees, the Member Management process in ERA should be used to verify retirement history, but not to determine how to report to DRS, as it will provide an incorrect answer.
2020 Phase:
DRS will provide additional instructions to employers when ERA’s programming for the 2020 Phase is complete in early 2020. You will report using the following codes at that time:
| If hired into a nonadministrative position | |||
|---|---|---|---|
| Retired under 2008 ERF from | Type of position returning to | System/Plan | Type Code |
| TRS | Certificated nonadministrative | TRS 0 | 96 |
| TRS | Classified nonadministrative | SERS 0 | 96 |
| SERS | Certificated nonadministrative | TRS 0 | 96 |
| SERS | Classified nonadministrative | SERS 0 | 96 |
| If hired into an administrative position | |||
|---|---|---|---|
| Retired under 2008 ERF from | Type of position returning to | System/Plan | Type Code |
| TRS | TRS-eligible position | TRS | 98 |
| TRS | TRS-ineligible position | TRS 0 | 99 |
| TRS | SERS-eligible position | SERS 0 | 98 |
| TRS | SERS-ineligible position | SERS 0 | 99 |
| SERS | TRS-eligible position | TRS 0 | 98 |
| SERS | TRS-ineligible position | TRS 0 | 99 |
| SERS | SERS-eligible position | SERS 0 | 98 |
| SERS | SERS-ineligible position | SERS 0 | 99 |
We are here to help you. If you have any questions or need technical support, please contact Employer Support Services at 360-664-7200, option 2, or 800-547-6657, option 6, and then option 2, or email us.
