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.
These are the notes for the following table.
ESS RRTW PERS1 06/2025
| 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, tribal, or charter school. | E0 | 93 | Yes | 100 calendar days | 1040 | ||
| TRS eligible, non-administrative at a school district, tribal, or charter school. | 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