RCW 41.50.139 requires employers to report all retirees in their employ. This chart does not apply to employment at an Institution of Higher Education. See Chapter 17 of the Employer Handbook for more information. Please contact DRS if you have additional questions about eligibility determinations.
These are the notes for the following table.
* Elected Officials have the option to end their retirement system membership during the midterm to retire. To do so, they must agree to forfeit any claim for future service credit earned as an elected official. Those who earn more than $38,278.42 per year (as of the 2025 mid-term retirement threshold), are not eligible for this option. See RCW 41.40.02.
1. Report in E0 if working in a school district or ESD.
ESS RRTW PERS23 02/2026
| 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 eligible | P0 | 98 | Yes | 30 calendar days | 867 |
| Elected official ineligible* | 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 |
| 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 |
* Elected Officials have the option to end their retirement system membership during the midterm to retire. To do so, they must agree to forfeit any claim for future service credit earned as an elected official. Those who earn more than $38,278.42 per year (as of the 2025 mid-term retirement threshold), are not eligible for this option. See RCW 41.40.023.
1. Report in E0 if working in a school district or ESD.
ESS RRTW PERS23 02/2026