Rehired PERS (Public Employees’ Retirement System) Plan 1 Retiree 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 System/Plan	Type code	Report compensation and hours?	Return-to-work wait period	Total hours when benefit stops (Jan–Dec)
LEOFF (mandated into membership)	L2	Varies	Yes	n/a	Benefit stops upon returning to work
Elected official	P0	99	Optional	n/a	n/a
PERS eligible	P0¹	98	Yes	30 calendar days	867
PERS ineligible	P0¹	99	Optional	30 calendar days	n/a
PSERS	N0	98	Yes	30 calendar days	867
SERS eligible	E0	98	Yes	30 calendar days	867
SERS ineligible or classified sub	E0	99	Optional	30 calendar days	n/a
TRS eligible	T0	98	Yes	30 calendar days	867
TRS ineligible or teaching sub	T0	99	Optional	30 calendar days	n/a
Exceptions in effect from 3/23/2022 through 1/1/2030
SERS eligible, non-administrative at a school district	E0	93	Yes	100 calendar days	1040
TRS eligible, non-administrative at a school district	T0	93	Yes	100 calendar days	1040
Exceptions in effect from 4/14/2023 through 7/1/2026
PERS eligible, non-administrative nursing at a state agency	P0	95	Yes	30 calendar days	1040
PSERS eligible, non-administrative nursing at a state agency	N0	95	Yes	30 calendar days	1040

ESS RRTW PERS1 06/2025