Rehired LEOFF Plan 1 Retirees Reporting Chart

Washington State Department of Retirement Systems

RCW 41.50.139 requires employers to report all retirees in their employ. Contact Employer Support Services (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.

Type of position returning to	Report in S/P	Type code	Report compensation and hours?	Wait period before returning to work	Benefit stops after # of hours	Establish or return to active membership
LEOFF	L1	Varies by employer	Yes	No	From the first date of hire	Mandated back into active LEOFF membership. Contact ESS before reporting.
Locally elected officials: elects to continue retiree status	P0	98	Yes	No	Never	LEOFF Plan 1 retirees who established PERS Plan 1 membership before March 19, 1976, may apply to reestablish PERS membership if they're employed by a PERS employer as a Locally Elected Official.
PERS Eligible: elects to continue retiree status	P0	98	Yes	No	Never	LEOFF Plans 1 or 2 retirees with fewer than 15 years of service credit in LEOFF and working in a PERS-eligible position may be required to become an active member and to contribute to the PERS retirement system. LEOFF Plan 1 retirees who established PERS Plan 1 membership before March 19, 1976, may reestablish PERS membership. Returning to PERS active membership in this case will not impact their LEOFF pension.
PERS Ineligible	P0	99	Optional	No	Never	N/A
PSERS: elects to continue retiree status	N0	98	Yes	No	Never	Cannot establish membership in PSERS unless the retiree has less than 15 years of service credit in LEOFF.
SERS Eligible: elects to continue retiree status	E0	98	Yes	No	Never	Cannot establish membership in SERS unless the retiree has less than 15 years of service credit in LEOFF.
SERS Ineligible or Classified Sub	E0	99	Optional	No	Never	N/A
TRS Eligible: elects to establish membership	T0	98	Yes	No	Never	N/A
TRS Ineligible or Teaching Sub	T0	99	Optional	No	Never	N/A

A LEOFF Plan 1 retiree hired into a PERS, PSERS, SERS or TRS-eligible position has the option to continue retiree status or elect active plan membership. This chart does not apply to employment at an Institution of Higher Education. See Chapter 17 of the Employer Handbook for more information.

ESS RRTW LEOFF (11/20)