Rehired LEOFF Plan 2 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	L2	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	N/A
Locally Elected Officials: elects to participate in PERS	P1, P2, P3	Varies by employer	Yes	No	Per election date returns to active membership	L2 retiree working as a Locally Elected Official at a PERS employer may be eligible to establish PERS membership. Have retiree contact DRS if interested.
PERS Eligible: elects to continue retiree status	P0	98	Yes	No	Never	N/A
PERS Eligible: elects to establish membership	P1, P2, P3	Varies by employer	Yes	No	Per election date returns to active membership	Yes – contact ESS before reporting as an active member.
PERS Ineligible	P0	99	Optional	No	Never	N/A
PSERS: elects to continue retiree status	N0	98	Yes	No	Never	N/A
PSERS: elects to establish membership	N2	Varies by employer	Yes	No	Per election date returns to active membership	Yes – contact ESS before reporting as an active member.
SERS Eligible: elects to continue retiree status	E0	98	Yes	No	Never	N/A
SERS Eligible: elects to establish membership	E2, E3	Varies by employer	Yes	No	Per election date returns to active membership	Yes – contact ESS before reporting as an active member.
SERS Ineligible or Classified Sub	E0	99	Optional	No	Never	N/A
TRS Eligible: elects to establish membership	T1, T2, T3	Varies by employer	Yes	No	Per election date returns to active membership	Yes – contact ESS before reporting as an active member.
TRS Eligible: elects to continue retiree status	T0	98	Yes	No	Never	N/A
TRS Ineligible or Teaching Sub	T0	99	Optional	No	Never	N/A

A LEOFF Plan 2 retiree hired into a PERS, PSERS, SERS or TRS-eligible position has the option to continue retiree status or elect active plan membership. Please have the employee complete the LEOFF 2 Plan Re-employment form to document their decision.

ESS RRTW LEOFF 03/2023