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.
1 There is no Plan L0, so must report in Plan P0.
2 If the retiree returns to a PSERS position, their benefit will be suspended.
* 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
| 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 | P01 | 98 | Yes | 30 calendar days | 867 |
| Elected official | P0 | 98 | Yes | 30 calendar days | 867 |
| Elected official ineligible* | P0 | 99 | Optional | n/a | n/a |
| PERS eligible | P0 | 98 | Yes | 30 calendar days | 867 |
| PERS ineligible | P0 | 99 | Optional | n/a | n/a |
| PSERS | N02 | 98 | Yes | n/a | Immediately |
| SERS eligible | E0 | 98 | Yes | 30 calendar days | 867 |
| SERS ineligible or classified sub | E0 | 99 | Optional | n/a | n/a |
| TRS eligible | T0 | 98 | Yes | 30 calendar days | 867 |
| TRS ineligible or teaching sub | T0 | 99 | Optional | n/a | n/a |
| 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 PSERS2 02/2025