Substitute Reporting Chart School Districts and Educational Service Districts

Washington State Department of Retirement Systems

Report compensation for all employees. Report days for TRS Plan 1 members using Type Code 71 or 80; report hours for all others. Use this chart to determine the system, plan and type code for each situation, and if contributions are required.
Employee system and planType of positionReport in System/PlanType codeReport contributions
No prior active membership in: TRS 1/2/3
SERS 2/3 or PERS 1		Classified substitute or ineligible classified positionE039No
Classified substitute and ineligible classified positionE039No
Classified substitute and eligible classified positionE2 with 90 days to choose between E2 and E3321Yes
Two ineligible teaching positions2,3T2 with 90 days to choose between T2 and T371Yes
Ineligible classified positionE039No
Two ineligible classified positions5E2 with 90 days to choose between E2 and E3321Yes
Ineligible classified position and ineligible teaching position2,3T2 with 90 days to choose between T2 and T371Yes
Substitute teaching and eligible classified positionE2 with 90 days to choose between E2 and E3321Yes
Substitute teaching and ineligible classified positionT079No
Substitute teaching and classified substituteT079No
Substitute teaching or ineligible teaching positionT079No
TRS 1Substitute teachingT080No
Substitute teaching and part-time teaching contractT171Yes
Substitute teaching and full-time teaching contractT171Yes
Substitute teaching and eligible classified positionT171Yes
Substitute teaching and ineligible classified positionT171Yes
Substitute teaching and classified substituteT080No
Classified substitute or ineligible classified positionT080No
TRS 1 former withdrawnSubstitute teachingT080No
Substitute teaching and part-time teaching contractT080No
Substitute teaching and eligible classified positionE2 with 90 days to choose between E2 and E3321Yes
Substitute teaching and ineligible classified positionT080No
Substitute teaching and classified substituteT080No
Classified substitute or ineligible classified positionE039No
TRS 2/3Substitute teachingT079No
Substitute teaching and ineligible teaching positionT079No
Substitute teaching and eligible teaching positionT2 or T371Yes
Two ineligible classified positions2,5E2 with 90 days to choose between E2 and E3321Yes
Ineligible teaching positionT079No
Two ineligible teaching positions2,3T2 or T371Yes
Ineligible classified position and ineligible teaching position2,3T2 or T371Yes
Substitute teaching and eligible classified positionE2 with 90 days to choose between E2 and E3321Yes
Substitute teaching and ineligible classified positionT079No
Substitute teaching and classified substituteT079No
Classified substituteE039No
SERS 2/3Classified substitute or ineligible classified positionE039No
Classified substitute and ineligible classified positionE039No
Classified substitute and eligible classified positionE2 or E3321Yes
Two ineligible classified positions5E2 or E3321Yes
Ineligible classified position an ineligible teaching position2,3T2 or T371Yes
Substitute teaching and eligible classified positionE2 or E3321Yes
Substitute teaching and ineligible classified positionT079No
Substitute teaching and classified substituteT079No
Substitute teachingT079No
PERS 1Substitute teaching and eligible classified positionP1184Yes
Substitute teaching and ineligible classified positionT079No
Classified substitute or ineligible classified positionn/a — PERS 1 members cannot purchase service credit for this type of work.
Do not report
  1. ESDs use type code 30.
  2. Must be a contracted position.
  3. If combined hours meet eligibility criteria; otherwise report in TRS 0 as a substitute.
  4. ESDs use type code 08.
  5. If combined hours meet eligibility criteria; otherwise report in SERS 0 as a substitute.

ESS SUBS REPORTING 05/2025