Chapter 3: Service Credit

In this section

• General information about service credit and its importance to members
• Instructions for viewing a member’s service credit in the Employer Reporting Application
• Current service credit rules
• Summaries of service credit rules for prior periods for PERS, SERS, TRS and LEOFF members

Employer responsibilities

It is the employer’s responsibility to accurately track and report service credit accruals to DRS on a monthly basis.

What is service credit?

All employees who work for you in a position covered by a retirement system earn service credit toward their retirement. The amount of service credit an employee earns is based on the time they work.

The importance of service credit

Service credit is used to calculate a member’s monthly retirement benefit. To ensure service credit is recorded correctly, employers must report hours or days of service to DRS each month.

Upon retirement, a member’s monthly benefit is formulated based on average salary and accumulated service credit. To determine accumulated service credit, all the years and months of service credit the member earned while working in a retirement system are combined. To determine the Average Final Compensation (AFC) or salary, DRS averages the member’s highest-paid consecutive months or years of earnings. 

How service credit is earned

Each retirement system and plan has rules on how service credit is earned. For members of PERS, PSERS, SERS, TRS Plans 2 and 3, LEOFF, JRS and WSPRS, service credit is measured in months. Service credit for members of TRS Plan 1 is measured in years. It is important to report the service hours (or days for TRS Plan 1) correctly because partial service credit may be granted for less than full-time service.

Optional service credit

In some circumstances, members may also earn or purchase service credit for military leave, disability leave or unpaid leave of absence authorized by an employer. Rules vary between systems and plans. The member must initiate the process to purchase optional service credit (refer your employees to information about their system and plan).

PERS service credit rules

In this section

This section contains information about service credit for members of the Public Employees’ Retirement System (PERS), including elected officials. It applies to members working for PERS-covered employers such as state agencies, libraries, public utility districts and fire protection districts. It doesn’t apply to PERS members working for educational employers. For rules that apply to those members, refer to the PERS education service credit section.

Sept. 1, 1991, and after

Plan 1

PERS Plan 1 members earn service credit for each month of employment in an eligible position.

• Members compensated for 70 hours or more earn one month of service credit
• Members earning some compensation, but for fewer than 70 hours in a month, earn 1/4 month of service credit

Plans 2 and 3

PERS Plans 2 and 3 members earn service credit for each month of employment in an eligible position.

• Members compensated for 90 hours or more earn one month of service credit
• Members compensated for at least 70 hours but fewer than 90 hours earn 1/2 month of service credit
• Members earning some compensation, but for fewer than 70 hours, earn 1/4 month of service credit

Before Sept. 1, 1991

Plan 1

Before Sept. 1, 1991, PERS Plan 1 members in eligible positions earned service credit on a monthly basis as follows:

• If compensated for 70 hours or more, they earned one month of service credit
• If compensated for fewer than 70 hours in a month, they did not earn service credit for that month

Plans 2 and 3

Before Sept. 1, 1991, PERS Plans 2 and 3 members in eligible positions earned service credit on a monthly basis as follows:

• If compensated for 90 hours or more, they earned one month of service credit
• If compensated for fewer than 90 hours, they did not earn service credit for that month

PERS elected officials service credit rules

The following section explains how PERS elected officials earn service credit. This information applies to:

• Those elected to state or local office
• Those appointed directly by the governor to vacant elective offices or agency directorships
• Those appointed directly by the governor to membership on state committees, boards or commissions
• City managers or chief administrative officers

For additional information refer to the section on Elected Officials.

Sept. 1, 1991, and after

Plan 1

PERS Plan 1 elected officials earn service credit on a monthly basis as follows:

• Those elected to state or local office who receive any compensation in a month earn one month of service credit (this rule remains unchanged from prior periods)
• Those appointed by the governor to a vacant elective office or an agency directorship who receive any compensation in a month earn one month of service credit (this rule remains unchanged from prior periods)
• Those appointed by the governor to membership on a state board, commission, or committee, as a city manager, or as a chief administrative officer, earn service credit for each month of employment as follows:
  • If compensated for 70 hours or more in a month, they earn one month of service credit
  • If compensated for fewer than 70 hours in a month, they earn 1/4 month of service credit

Plans 2 and 3

PERS Plans 2 and 3 elected officials earn service credit on a monthly basis as follows:

• Those elected to statewide office who receive any compensation in a month earn one month of service credit.
• Those elected to local office (city, county, etc.) or those appointed by the governor to statewide office or to a state board, commission, or committee, or as a city manager, or as a chief administrative officer, must be compensated for more than 90 times the state minimum wage in a month to qualify for monthly service credit. Those who meet the wage qualification earn service credit for each month of employment as follows:
  • If compensated for 90 hours or more, they earn one month of service credit
  • If compensated for at least 70 hours but fewer than 90 hours, they earn 1/2 month of service credit
  • If compensated for fewer than 70 hours, they earn 1/4 month of service credit

Before Sept. 1, 1991

Plan 1

Before Sept. 1, 1991, PERS Plan 1 elected officials earned service credit for each month of employment as follows:

• Those elected to state or local office who received any compensation in a month earned one month of service credit
• Those appointed by the governor to a vacant elective office or an agency directorship who received any compensation in a month earned one month of service credit
• City managers or chief administrative officers earned service credit for each month of employment as follows:
  • If compensated for 70 hours or more in a month, they earned one month of service credit
  • If compensated for fewer than 70 hours, they didn’t earn service credit for that month

Plans 2 and 3

Before Sept. 1, 1991, PERS Plans 2 and 3 elected or appointed officials earned service credit for each month of employment as follows:

• Those elected to statewide office who received any compensation in a month earned one month of service credit
• Those elected to local office (city, county, etc.), individuals appointed by the governor to state office, state board, commission or committee, or as a city manager, or as a chief administrative officer, had to be compensated for more than 90 times the state minimum wage in a month to qualify for monthly service credit. Individuals who met the wage qualification earned service credit for each month of employment as follows:
  • If compensated for 90 hours or more in a month, they earned one month of service credit
  • If compensated for fewer than 90 hours, they didn’t earn service credit for that month

PERS contributions

Sept. 1, 1991, and after

Because a PERS member earns at least partial service credit in any month in which they earn compensation, an employer must take contributions on any amount of reportable compensation earned on or after Sept. 1, 1991.

Jan. 1, 1987 – Aug. 31, 1991

For earning periods January 1987 – August 1991, for Plans 1, 2 and 3, employee and employer contributions were due only when a member earned service credit. When a member did not earn service credit, no contributions were due. To determine whether a member was earning service credit during these earning periods, consult the guidelines on the preceding pages.

During this time, a member could consolidate hours of employment with more than one employer to earn service credit if each position was eligible. If a member’s hours from all eligible positions totaled 70 hours or more (PERS Plan 1) or 90 hours or more (PERS Plans 2 and 3) in a month, contributions were due on all reportable compensation paid to the employee that month.

Before Jan. 1, 1987

Before Jan. 1, 1987, for all plans, contributions were due on all regular compensation earned by a member working in an eligible position, whether or not service credit was earned.

PERS education service credit rules

This section contains information about service credit for members of the Public Employees’ Retirement System (PERS) working for education employers. It applies only to school districts, educational service districts, higher education institutions, community and technical colleges, the School for the Deaf and the School for the Blind. 

For the purposes of granting service credit in all periods described below, the school year is Sept. 1 – Aug. 31.

A member cannot earn service credit for the months before employment in an eligible position. For example, a member who meets the criteria for a full year of service credit, but is not employed in an eligible position until October, can receive only 11 months of service credit that year.

Sept. 1, 1991, and after

Plan 1

PERS Plan 1 members working for an educational employer earned 12 months of service credit if all three of the following requirements were met. They must:

• Be employed in an eligible position
• Earn compensation in nine months of the school year
• Be compensated for 630 hours or more

PERS Plan 1 members in eligible positions who don’t meet the criteria for yearly service credit earn monthly service credit.

• When compensation is earned for 70 hours or more in a month, they earn one month of service credit
• When compensation is earned for fewer than 70 hours, they earn 1/4 month of service credit

Plans 2 and 3

PERS Plan 2 or 3 members working for an educational employer earn 12 months of service credit if all three of the following requirements are met. They must:

• Be employed in an eligible position
• Earn compensation in nine months of the school year
• Be compensated for 810 hours or more

PERS Plans 2 and 3 members who don’t meet the criteria to earn a full year of service credit earn 1/2 year (six months) of service credit if they are:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for at least 630 hours but less than 810 hours

Plans 2 and 3 members in eligible positions who don’t meet the criteria to earn a full year or 1/2 year of service credit earn monthly service credit as follows:

• Members compensated for 90 hours or more in a month earn one month of service credit
• Members compensated for at least 70 hours but fewer than 90 hours in a month earn 1/2 month of service credit
• Members compensated for fewer than 70 hours in a month earn 1/4 month of service credit

Sept. 1, 1990 – Aug. 31, 1991

Plan 1

During Sept. 1, 1990 – Aug. 31, 1991, PERS Plan 1 members working for an educational employer earned 12 months of service credit if they were:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for 630 hours or more in the school year

PERS Plan 1 members in eligible positions who didn’t meet the requirements to earn a full year of service credit, earned service credit on a monthly basis as follows:

• Members compensated for 70 hours or more in a month earned one month of service credit
• Members compensated for fewer than 70 hours in a month didn’t receive service credit for that month

Plans 2 and 3

During Sept. 1, 1990 – Aug. 31, 1991, PERS Plans 2 and 3 members working for an educational employer earned 12 months of service credit if they were:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for 810 hours or more in the school year

PERS Plans 2 and 3 members in eligible positions who didn’t meet the requirements to earn a full year of service credit, earned service credit on a monthly basis as follows:

• Members compensated for 90 hours or more in a month earned one month of service credit
• Members compensated for fewer than 90 hours in a month didn’t earn service credit for that month

Before Sept. 1, 1990

Plan 1

Before Sept. 1, 1990, PERS Plan 1 members working for an educational employer earned 12 months of service credit if they:

• Were employed in an eligible position
• Were continuously employed for nine months
• Earned service credit in at least nine calendar months of the contract or school year (members earned service credit when compensated for at least 70 hours of employment in a month).

PERS Plan 1 members in eligible positions who didn’t meet the requirements to earn a full year of service credit, earned service credit on a monthly basis as follows:

• Members compensated for 70 hours or more in a month earned one month of service credit
• Members compensated for fewer than 70 hours in a month didn’t receive service credit for that month

Before Sept. 1, 1990, there were some exceptions to the service credit rules. Refer to the section ‘PERS education exceptions for prior periods’ for information about school district employees who fell below 70 hours a month between Sept. 1, 1983, and Aug. 31, 1990, and employees with a contract year other than Sept. 1 – Aug. 31.

Plans 2 and 3

Before Sept. 1, 1990, PERS Plan 2 members working for an educational employer earned 12 months of service credit if they:

• Were employed in an eligible position
• Were continuously employed for nine months
• Earned service credit in at least nine calendar months of the contract or school year. Members earned service credit if they received compensation for at least 90 hours of employment in a month

PERS Plans 2 and 3 members in eligible positions who didn’t meet the requirements to earn a full year of service credit, earned service credit on a monthly basis as follows:

• Members compensated for 90 hours or more in a month earned one month of service credit
• Members compensated for fewer than 90 hours in a month didn’t earn service credit for that month

PERS education exceptions for prior periods

Before Sept. 1, 1990, the following exceptions applied to PERS Plan 1 members working for education employers.

School district employees—scheduled school closures

From the 1983-84 school year through the 1989-90 school year, school district employees may have earned service credit although their hours fell below 70. This exception applied in calendar months when the school closed for a vacation period of five or more consecutive calendar days including Saturday and Sunday.

Plan 1 members in eligible positions earned service credit for such a month if they were compensated for an average of at least 3-1/2 hours for each day the school was open during the month.

Beginning January 1987, Status Code C was used to report members qualified for service credit in those months.

Contract year other than Sept. 1 – Aug. 31

Before Sept. 1, 1990, employers were required to notify DRS of a Plan 1 member’s contract year if:

• The member’s contract year covered a period other than Sept. 1 – Aug. 31
• The member met the annual service credit rule (even if they worked and earned service credit in fewer than 12 months of the year)

Employees of educational service districts

Before September 1990, Plan 1 members employed by educational service districts were not eligible for a full year of service credit unless they worked at least 70 hours in all 12 months

PERS education contributions

Sept. 1, 1991, and after

Because PERS members earn at least partial service credit in any month in which they earn compensation, employers should always take contributions on any amount of reportable compensation earned on or after Sept. 1, 1991.

Jan.1, 1987 – Aug. 31, 1991

For earning periods January 1987 – August 1991, employee and employer contributions were due only when members earned service credit. When they didn’t earn service credit, no contributions were due. To determine whether a member was earning service credit during that period, refer to the section on service credit rules.

During this period, members could consolidate hours of employment with more than one employer to earn service credit if each position was eligible. If their hours from all eligible positions totaled 70 or more for PERS Plan 1, or 90 or more for PERS Plan Plans 2 and 3 in a month, contributions were due on all reportable compensation paid to the employee that month.

Before Jan. 1, 1987

Before Jan. 1, 1987, for all plans, contributions were due on all regular compensation earned by members working in eligible positions, whether or not service credit was earned.

TRS service credit 

In this section

This section contains information about service credit for members of the Teachers’ Retirement System (TRS). The information in this section applies to members reported on the transmittal and to substitute teachers who may apply for service credit.

Members can’t earn service credit for months before employment in an eligible position. For example, a member who meets the criteria for a full year of service credit, but is not employed in an eligible position until October, can receive only 11 months of service credit that year.

All periods

Plan 1

TRS Plan 1 members earn service credit annually. A member earns a full year or a fraction of a year of service credit based on the number of days of employment.

• If employed for 144 full time days or more, members earn one year of service credit for the fiscal year (July-June).
• If employed for at least 20, but fewer than 144 full time days during the year, members earn a fraction of a year of service credit. The amount of service credit is based on the number of days of employment. For example, if a member has 120 days of employment, they earn .67 of a year of service credit (120 divided by 180 days = .67).

Sept. 1, 2008, and after

Plans 2 and 3

Members employed in eligible positions earn six months of service credit if they are compensated in at least five months of a six-month period and compensated for at least 630 hours.

Beginning with the 2008/2009 school year, members earn six months of service credit if they are:

• Employed in an eligible position
• Compensated in at least five months of a six-month period
• Compensated for at least 630 hours

TRS Plans 2 and 3 members who don’t meet the criteria for earning a full year or 1/2 year of service credit, earn service credit for each month of employment as follows:

• Members compensated for 90 hours or more in a month earn one month of service credit
• Members compensated for at least 70 hours but fewer than 90 hours earn 1/2 month of service credit
• Members receiving some compensation but for fewer than 70 hours in a month earn 1/4 month of service credit

Sept. 1, 1991, and after

TRS Plans 2 and 3 members earn 12 months of service credit if they are:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for 810 hours or more in the year
• Employed during the month of September

TRS Plans 2 and 3 members earn six months of service credit if they are:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for at least 630 hours but fewer than 810 hours in the year

Before Sept. 1, 1991

Before Sept. 1, 1991, TRS Plans 2 and 3 members earned a full year of service credit if they were:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for 810 hours or more in the school year

TRS Plans 2 and 3 members who didn’t meet the criteria to earn a full year of service credit, earned service credit on a monthly basis. Members compensated for 90 hours or more in a month earned one month of service credit. Members compensated for fewer than 90 hours in a month didn’t receive service credit for that month.

Legislation passed in 1991 granted retroactive partial service credit to certain TRS Plan 2 members October 1977 – December 1986. Six months of service credit was granted for any school year in which TRS Plan 2 members worked on a half-time contract, if they paid contributions.

TRS contributions

Plan 1

All periods

TRS Plan 1 members earn a full year or a fraction of a year of service credit for each year in which they earn compensation for at least 20 full time days (or the equivalent). Contributions are due on any reportable compensation.

Members compensated for fewer than 20 days should receive a refund of contributions for that year. Contact the DRS Retirement Services Division for more information.

Plans 2 and 3

Sept. 1, 1991, forward

Because Plans 2 and 3 members earn at least partial service credit in any month in which they earn compensation, employers should always take contributions on any amount of reportable compensation earned on or after Sept. 1, 1991.

Jan. 1, 1987 – Aug. 31, 1991

For TRS Plans 2 and 3 members, during earning periods January 1987 – August 1991, employee and employer contributions were taken only when they earned service credit. During that period, when they didn’t earn service credit, no contributions were due. To determine whether a member was earning service credit during that period, consult the service credit rules described above.

Before Jan. 1, 1987

For TRS Plans 2 and 3 members, during earning periods before January 1987, employee and employer contributions were due on all compensation earned, whether or not service credit was earned.

SERS service credit rules

This section contains information about service credit for members of the School Employees’ Retirement System (SERS). This information applies to members working for school districts and educational service districts.

Rules governing service credit are contained in state retirement law. This handbook summarizes those rules in less legalistic terms. It is not a complete description of the law. If there are any conflicts between what is written here and state retirement law, the law will govern.

If SERS members were employed with a school district or educational service district before September 2000, the educational service credit rules in effect at that time applied.

If SERS members worked for a non-education employer, such as a state agency or county before September 2000, the PERS service credit rules (versus PERS education rules) in effect at that time applied.

Members can’t earn service credit for the months before employment in an eligible position. For example, a member who meets the criteria for a full year of service credit but is not employed in an eligible position until October can receive only 11 months of service credit that year.

Sept. 1, 2008, and after

SERS members working for an educational employer earn six months or 1/2 year of service credit if all three of the following requirements are met:

• Be employed in an eligible position
• Earn compensation in at least five months of a six-month period
• Be compensated for at least 630 hours

SERS members working for an educational employer earn 12 months of service credit if all three of the following requirements are met:

• Be employed in an eligible position
• Earn compensation in nine months of the school year
• Be compensated for 810 hours or more

SERS members in eligible positions who don’t meet the criteria to earn a full year or ½ year of service credit earn monthly service credit as follows:

• Members compensated for 90 hours or more in a month earn one month of service credit
• Members compensated for at least 70 hours but fewer than 90 hours in a month earn 1/2 month of service credit
• Members compensated for fewer than 70 hours in a month earn 1/4 month of service credit

Sept. 1, 1991 – Aug. 31, 2008

SERS members working for an educational employer earn 12 months of service credit if all three of the following requirements are met. They must:

• Be employed in an eligible position
• Earn compensation in nine months of the school year
• Be compensated for 810 hours or more

SERS members who don’t meet the criteria to earn a full year of service credit earn 1/2 year (six months) of service credit if they are:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for at least 630 hours but less than 810 hours

Sept. 1, 1990 – Aug. 31, 1991

During the period Sept. 1, 1990 – Aug. 31, 1991, SERS members working for an educational employer earned 12 months of service credit if they were:

• Employed in an eligible position
• Compensated in nine months of the school year
• Compensated for 810 hours or more in the school year

SERS members in eligible positions who didn’t meet the requirements to earn a full year of service credit, earned service credit on a monthly basis as follows:

• Members compensated for 90 hours or more in a month earned one month of service credit
• Members compensated for fewer than 90 hours in a month didn’t earn service credit for that month

Before Sept. 1, 1990

Before Sept. 1, 1990, SERS members working for an educational employer earned 12 months of service credit if they:

• Were employed in an eligible position
• Were continuously employed for nine months
• Earned service credit in at least nine calendar months of the contract or school year. Members earned service credit if they received compensation for at least 90 hours of employment in a month.

SERS members in eligible positions who did not meet the requirements to earn a full year of service credit, earned service credits on a monthly basis as follows:

• Member compensated for 90 hours or more in a month earned one month of service credit.
• Members compensated for fewer than 90 hours in a month didn’t earn service credit for that month.

Before Sept. 1, 1990, there were some exceptions to the service credit rules. Refer to the Section SERS exceptions for prior periods for information about:

• School district employees who fell below 90 hours a month between Sept. 1, 1983 and Aug. 31, 1990
• Employees with a contract year other than Sept. 1 – Aug. 31
• Members employed by educational service districts

SERS service credit rules for elected officials

Current or former SERS Plan 2 and 3 members who are elected to statewide office (including the legislature), appointed to local government office, or appointed to office by the governor, are not required to be members of a retirement system during their period of office. If they elect to continue membership, however, they can choose either to continue membership in SERS, or establish membership in PERS Plan 2 or 3.

Contact the DRS Retirement Services Division before reporting a SERS elected official.

SERS exceptions for prior periods

Before Sept. 1, 1990, the following exceptions applied to SERS members working for education employers.

School district employees – scheduled school closures

From the 1983-84 school year through the 1989-90 school year, school district employees may have earned service credit although their hours fell below 90. This exception applied in calendar months when the school closed for a vacation period of five or more consecutive calendar days including Saturday and Sunday.

A SERS member in an eligible position earned service credit for such a month if the member was compensated for an average of at least 4-1/2 hours for each day the school was open during the month. Beginning January 1987, Status Code C was used to report a member qualified for service credit in those months.

Contract year other than Sept. 1 – Aug. 31

Before Sept. 1, 1990, employers were required to notify DRS of a member’s contract year if:

• The contract year covered a period other than Sept. 1 – Aug. 31
• The member met the annual service credit rule (even if they worked and earned service credit in fewer than 12 months of the year)

Employees of educational service districts

Before September 1990, SERS members employed by educational service districts were not eligible for a full year of service credit unless they worked at least 90 hours in all 12 months.

SERS contributions

Sept. 1, 1991, and after

Because SERS members earn at least partial service credit in any month in which they earn compensation while working in an eligible position, employers must take contributions on any amount of reportable compensation earned on or after Sept. 1, 1991.

Jan. 1, 1987 – Aug. 31, 1991

For earning periods January 1987 – August 1991, employee and employer contributions were due only when members earned service credit. When members did not earn service credit, no contributions were due. To determine whether a member was earning service credit during these earning periods, use the ERA Member Management process in the Employer Reporting Application.

During the January 1987 – August 1991, members could consolidate hours of employment with more than one employer to earn service credit if each position was eligible. If a member’s hours from all eligible positions totaled 90 hours or more in a month, contributions were due on all reportable compensation paid to them that month.

Before Jan. 1, 1987

Before Jan. 1, 1987, contributions were due on all regular compensation earned by members working in eligible positions, whether or not service credit was earned.

LEOFF service credit and contributions

This section contains information about service credit for members of the Law Enforcement Officers’ and Fire Fighters’ Retirement System. The information is provided to help you understand how service credit is earned.

Rules that govern service credit are contained in state retirement law. This handbook summarizes those rules in less legalistic terms. It is not a complete description of the law. If there are any conflicts 

between what is written here and state retirement law, the law will govern.

Plan 1

All periods

LEOFF Plan 1 members earn one month of service credit for each month in which they earn basic salary for 70 or more hours. Plan 1 members who earn basic salary for fewer than 70 hours in a month do not earn service credit in that month unless they are on disability leave or on suspension for no more than 30 days.

Retirement contributions are due on all basic salary paid to LEOFF Plan 1 members regardless of the number of hours they work. Contributions should not be deducted from a disability leave allowance paid to a member.

Plan 2

Sept. 1, 1991, and after

Since Sept. 1, 1991, LEOFF Plan 2 members who earn basic salary from one or more employers in a month receive a month or a fraction of a month of service credit.

• Members earning basic salary for 90 or more hours in a month earn one month of service credit
• Members earning basic salary for at least 70 but fewer than 90 hours in a month earn 1/2 month of service credit
• Members earning some basic salary but for fewer than 70 hours in a month earn 1/4 month of service credit

Because LEOFF Plan 2 members earn at least partial service credit in any month in which they earn basic salary, employers should always take contributions on any amount of basic salary earned on or after Sept. 1, 1991. Membership in LEOFF Plan 2 requires full-time, fully-compensated employment. For more information, see LEOFF Membership in Chapter 2.

Jan. 1, 1987 – Aug. 31, 1991

Before Sept. 1, 1991, LEOFF Plan 2 members who earned basic salary for 90 or more hours in a month earned one month of service credit. Members who earned basic salary for fewer than 90 hours in a month didn’t earn service credit for that month. If members didn’t earn service credit for earning periods from January 1987 – August 1991, employer and employee contributions were not due.

For the period January 1987 – August 1991, members could consolidate hours of employment with more than one employer to earn service credit. If a member’s hours from all LEOFF-covered positions totaled 90 or more in a month, contributions were due on all basic salary earned that month.

Before Jan. 1, 1987

Before Jan. 1, 1987, LEOFF Plan 2 members who earned basic salary for 90 or more hours in a month earned one month of service credit. Members who earned basic salary for fewer than 90 hours in a month didn’t earn service credit for that month. Contributions were due on all basic salary earned.

WSPRS service credit contributions and optional service credit

WSPRS service credit

A Washington State Patrol Retirement System (WSPRS) member earns one month of service credit for each month in which they earn basic salary for 70 or more hours. A WSPRS member who earns basic salary for less than 70 hours in a specific month does not earn any service credit in that month.

For any earning period, retirement contributions are due on all basic salary earned regardless of the number of hours a member works.

WSPRS optional service credit

In some circumstances, members may also earn service credit for military leave, cadet service or disability leave. Refer members who need more information about service credit to Washington State Patrol Retirement System for members.

PSERS service credit rules

This section contains information about service credit for members of the Public Safety Employees’ Retirement System (PSERS). The information is provided to help you understand how service credit is earned.

Plan 2

July 1, 2006 and after

PSERS members earn service credit for each month of employment in an eligible position.

• Members compensated for 90 hours or more earns one month of service credit
• Members compensated for at least 70 hours but fewer than 90 hours earns 1/2 month of service credit
• Members earning some compensation but for less than 70 hours earns 1/4 month of service credit

PSERS service credit rules for elected officials

This section applies to PSERS members elected or appointed by the Governor to state elective positions. A state elective position means any position held by a person elected or appointed to statewide office or as a member of the legislature.

July 1, 2006 and after

• PSERS members who are reported in a state elective position and receive any compensation in a calendar month earn one month of service credit
• PSERS members who choose to work in both a PSERS position and a state elective position can earn only one service credit per calendar month
• If a PSERS member is on an authorized leave of absence from the PSERS position and chooses not to contribute to PSERS while serving in a state elective position, they may have the option of purchasing service credit when returning to active PSERS membership
• They can’t receive PSERS service credit for serving as a local official (city, county, etc.); only service in a state elective position qualifies for PSERS service credit
• Refer members to PSERS Plan 2 State-Elected Officials

PSERS contributions

July 1, 2006 and after

The Department of Retirement Systems director reports to each employer the contribution rates required for the Public Safety Employees’ Retirement System (PSERS). RCW 41.37.080

Since July 1, 2006, the employer collects employer and member contributions that are computed by applying the applicable rates to the total compensation earnable as shown on current payrolls. Each employer computes at the end of each month the amount due for that month and submits payment for the contributions.

Because a PSERS member earns at least partial service credit in any month in which they earn compensation, an employer must take contributions on any amount of reportable compensation earned on or after July 1, 2006.

JRS & JRF service credit & contributions

Judges Retirement System (JRS)

Members of JRS earn one month of service credit for each full month of compensated service. They don’t earn service credit for serving only part of a month, with one exception: In the calendar month at the beginning or end of a term, members who hold office for at least 10 days earn one month of service credit. For any earning period, retirement contributions are due on all compensation earned, regardless of the number of hours worked.

Judges Retirement Fund (JRF)

Members of JRF earn service credit in years or fractions of years. They earn one year of service credit for each full 12-month period of compensated service. At retirement, if there is a 12-month period that is not complete, they also earn a fraction of a year of service credit. For any earning period, retirement contributions are due on all compensation earned, regardless of the number of hours worked.