Chapter 8: Transmittal Reporting

In this section

This chapter provides information about transmittal reporting to DRS including: 

  • What transmittal reporting is and how it works
  • The reporting process
  • File upload technical requirements

Employer responsibilities

Retirement contributions and deferred compensation reportable. DRS depends upon receiving timely and accurate information from employers to provide service to retirement members and participants of the Deferred Compensation Program (DCP). Accurate transmittal reporting by employers helps ensure:

  • Plan 3 member contributions and DCP participant deferrals are posted promptly
  • Interest on member accounts is calculated and posted accurately
  • Member retirement benefits are calculated correctly
  • Pension benefits for retirees who return to work or to membership are stopped, suspended and promptly restarted as appropriate
  • Member requests to withdraw contributions or DCP participant requests for distribution of deferrals are processed promptly

See these quick tips for reporting and eligibility.

Reporting deadlines and your payroll cycle

Retirement systems

Employers are required to report information to DRS each month. This process is called transmittal reporting, and the file submitted to DRS is the regular transmittal report. The regular transmittal report must reflect the reportable compensation paid to retirement system members during the month being reported. The month in which you are reporting is the report period. Compensation included in the report must be identified by the month and year in which it’s earned. The earning period field allows you to record when the compensation was earned.

If you have more than one payroll cycle in a month, you should submit a transmittal report with each payroll cycle. Contact ESS to arrange the transition from one report per month to multiple reports.

Regular transmittal reports are due to DRS by the 15th of the month following the month being reported. For example, the December transmittal report is due Jan. 15. If a transmittal report is late, DRS will assess a late penalty fee. RCW 41.50.110(5)

Plan 3

Because investment returns affect the size of Plan 3 members’ defined contribution accounts, DRS recommends employers send the Plan 3 member contributions and the transmittal report as close to each payday as possible.

Failure to report timely, accurate data can negatively impact a member’s defined contribution account. 

Refer to WAC 415-111-110 for employer responsibilities and to review potential employer liability for lost earnings due to employer error.

Deferred Compensation Program (DCP)

Participating employers are required to report employees who participate in DCP. The DCP transmittal report must reflect participants’ deferral information as of each payday. Employers with more than one payday in a month must submit a DCP transmittal report for each payday. Reports received more than five days beyond an employer’s payday will be considered late.

The DCP deferral change report will reflect the pay date when deferrals should begin and the amount elected by the employee for both new participants and participants who are requesting a change to their deferral amount. Political subdivisions and higher education employers cannot start, stop, increase or decrease an employee’s deferral until the change is on the DCP deferral change report.

If your newly hired employees are enrolled automatically because you participate in auto-enroll, you must provide a separate report.

DRS will process DCP reports when both the data and monies have been reconciled.

Penalty fees for late reporting

State law permits DRS to assess a fee to employers for late or inaccurate reporting. RCW41.50.110(5)

Interest for late payments

The monthly transmittal payment is due by the 15th of the month following the report period of your transmittal. Interest will be assessed for late payments. RCW 41.50.120

Inaccurate reporting fees

Deficiency charges are not applied for inaccurate reporting, such as rejected transactions, warnings or system-corrected errors.

Reporting method options

DRS will accept retirement information through any of the following methods. You should use the method that best meets your business needs and supports your ability to report accurately and on time.

Reporting method – Interactive

If you report through interactive, you can log into the Employer Portal and use ERA to enter and submit data. Interactive replaced Web Based Employer Transmittals (WEET). For detailed instructions, log into ERA, select at the top right then select Reporting, then Report using Interactive.

Reporting method – Manual Upload

You can login and upload a file from within the ERA Employer Portal if you use this reporting method (no separate SFT password needed). You also have the option to use a pre-edit process called Simulation. For detailed instructions, log into ERA, select at the top right, then select Reporting, then Report using Manual upload.

Reporting method – Secure File Transfer(SFT)

This reporting method allows you to send transmittal reports over the internet using Secure File Transfer Protocol. For detailed instructions, log into ERA, select at the top right, then select Reporting, then Report Using SF.

For regular reporting, you can choose either Interactive, or you can choose Manual Upload or Secure File Transfer (SFT). Choosing Manual Upload or SFT allows you to use either method. Contact Employer Support Services to switch between Interactive and Manual Upload/SFT.

good to know:

You can submit DCP reports through Interactive even if you report retirement through another method.

The reporting process

If you are a new employer or have resumed reporting, you must contact ESS to establish or reactivate your account. ESS will give you instructions on how to begin once your account has been activated. Your transmittal report must include the following:

  • One summary record for each transmittal report (reporting group)
  • Defined benefit information for members of all systems and plans (not applicable for DCP)
  • Defined contribution/deferral information for Plan 3 members and DCP participants

good to know:

Use the other record types, such as member profile, employment information and plan choice only when necessary. See file upload technical requirements (above) for full explanations of each record type.

To establish or reactivate your account, you will need to coordinate with Employer Support Services (ESS) to get instructions about how to begin.

Adding new employees

When you hire a new employee who’s eligible for retirement system coverage or who participates in DCP, you must begin reporting the employee to DRS. You must also report an existing employee who becomes eligible for membership in a DRS retirement plan.

You must also report to DRS any newly employed retiree of a Washington state retirement system, including anyone directly compensated for contracted services or any other similarly compensated relationship, if they retired under the 2008 Early Retirement Factors (ERF) rules and are under age 65.

Verifying retirement history

Use the ERA Member Management process to determine whether the employee has any retirement history. If so, in which retirement systems and plans were they a member? Verifying prior plan membership and retirement status is critical to ensure accurate reporting. This includes determining if the employee can transfer to PERS Plan 3 or if they must choose between Plan 2 or Plan 3 within 90 days of employment. The ERA Member Management process will allow you to look up the member’s history and guide you through determining eligibility.

DCP

If you use the manual upload or interactive reporting methods, use the DCP change report to view employees who are newly enrolled in DCP and can be reported, or those who have changed their deferral rate. You should not establish a DCP deduction before receiving this report or approval from DRS.

Name and address changes

You can update active members’ names and addresses through the ERA Member Management process or on the transmittal. Retirees and those who have applied for retirement will need to contact DRS directly to update their information.

Plan choice reporting (Plan 2 and 3) 

This section applies to the Public Employees’ Retirement System (PERS), the School Employees’ Retirement System (SERS) and the Teachers’ Retirement System (TRS).

Plan choice reporting falls into three groups:

  • New members and potential members (substitutes)
  • Members who chose Plan 2 or Plan 3, or defaulted to Plan 3
  • Plan 2 members with a January transfer option

Does the member have a plan choice?

To review an employee’s retirement history and to determine if they have a plan choice, use the ERA Member Management process. New members with no prior membership and potential members hired into eligible positions must choose Plan 2 or Plan 3 within the first 90 days of their eligible employment, or they will be defaulted.

New member plan choice

New members of PERS, SERS or TRS have an option to choose Plan 2 or Plan 3 if they established membership on or after:

  • TRS – July 1, 2007
  • SERS with no prior PERS plan 2 membership – July 1, 2007 through July 31, 2009
  • All new SERS members – Aug. 1, 2009
  • PERS –
    • March 1, 2002: State agency and higher education employers
    • September 1, 2002: Local government employers

Potential members (substitutes) should be treated like new members; they have a plan choice if hired into an eligible position.

If members don’t provide their plan choice and have a plan choice window they will be auto-defaulted into Plan 2.

Report the member into Plan 2 until they make a plan choice by completing and turning in the Member Information Form (MIF) or they will default after 90 days.

Employer responsibilities regarding plan choice

ERA will send notifications to your ERA Message Center at 30, 60 and 90 days, reminding you to input the member’s plan choice. ERA will also email reminders to members at 45 and 75 days if they haven’t made a plan choice. Report the plan choice through the member management process or submit it through the employer reporting process.

For detailed instructions about how to maintain member information, select Help at the top after logging into ERA. See the Update Member Information online help topic.

As the employer, you have responsibilities for accurate and timely reporting of plan choice retirement data including the following:

  • Verify the correct plan and choice options for new employees using the ERA Member Management process.
  • Provide members with an orientation informing them of their plan choice options.
  • Distribute all necessary forms and publications to employees. Provide the Plan Choice booklet with the Member Information Form (MIF) to new plan choice members immediately upon hire, and the MIF to newly hired existing Plan 3 members eligible to elect a new contribution rate. 
  • Monitor the 90 calendar day choice period and default employees if they do not make an election.
  • Verify that members sign and date all required sections of the MIF. Submit the signed form to DRS after you have reported their information through the transmittal.
  • Report an employee’s plan decision. For Plan 3, also report their contribution rate option and investment program on the first available regular transmittal following the receipt of the MIF.
  • Deduct and report Plan 3 member contributions for new or existing Plan 3 members prospectively, starting with the first available pay period after you receive their signed MIF with required selections, or the member will default. Don’t deduct contributions at the Plan 3 rate retroactively back to the date of hire.
  • Deduct and report the correct Plan 3 member contributions based on the member’s chosen rate option. DRS doesn’t edit Plan 3 member contributions based on the compensation reported, but instead accepts what the employer reports for member contributions.
  • Report Plan 3 member contributions as paid. Report employer contributions as earned.
  • Use the new rate effective the first day of the following month if the Plan 3 rate changes following a member’s birthday (rate options B and C).
  • Keep member addresses current.
  • Submit a transmittal correction as soon as possible for rejected data. Rejected Plan 3 member contributions create the potential for lost earnings on investments.

Reporting existing Plan 3 members

When reporting new hires who previously established membership in Plan 3, include:

  • The compensation, employer contributions, hours, begin date and other information typically sent on the first transmittal report.
  • Member contributions, contribution rate option and the investment program upon receipt of the MIF. If you do not receive the MIF within 90 calendar days after a member’s first day of work, the default is contribution rate option ‘A’ and the Self-Directed Investment Program (SELF).

Until you receive the MIF or you default the member to rate option ‘A’ and SELF, don’t include member contributions, contribution rate option or investment program.

In all cases, upon receiving the MIF, you must include the information listed above on the next transmittal report based on your payroll cutoff schedule. Scan the completed MIF and upload to ERA using the upload documents process.

Plan 3 members returning to work for the same employer

Plan 3 members who separate from employment and return to work for the same employer can select a new rate option only if they worked for a different employer during their separation period. To determine if the returning employee has worked elsewhere you could ask, “did you work for another employer between your termination and new hire dates?” Another alternative is to review rehired employees’ job applications for interim employment. Use this information to determine if they have the option to choose a new contribution rate.

Plan 3 members working for more than one employer

Plan 3 members working for more than one employer in eligible positions can establish a different rate option and investment program with each employer.

Plan 2 members with January transfer option

You’ll receive a notification in your ERA message center each year with a list of members who have a January transfer option. You can also verify that members have a January transfer option by using the ERA Member Management process or the ERA plan choice/transfer report.

Report a plan transfer during the transfer window

To transfer plans, members must complete the Member Transfer form and submit it to the employer during the month of January.

Plan transfer records should be sent to DRS on the January or February transmittal report. To report the transfer date, include the date the member signed the member transfer form as the choice date ‘3X’ in the plan choice field, then upload the form to ERA using the Upload Documents process.

You should report a plan transfer as soon as possible after you receive the Member Transfer form. But it is also possible to report a transfer at any time during the year as long as the transfer date entered is a January date.

Complete the plan choice record

There are three different plan choice record options based on an employee’s retirement system history. Use the Member Management process in ERA to lookup a member’s history before determining how to complete the plan choice record.

SFT or manual upload

To report a member’s plan choice or default through SFT or Manual Upload, use the information on the signed Member Information Form (MIF) to complete the Plan Choice Record as follows, or when you default the member:

  • Plan choice field: report ‘2C,’ ‘3C’ or ‘3D’.
  • Plan choice date: report the date the member signed the MIF or report the default date (90th day). This date can be the same as the begin date but not before.

If a member defaults, the plan choice date is the 90th day from the first day of work. For example, if an employee begins work on Oct. 1, then Dec. 30, is the 90th day.

The employer’s transmittal records members’ plan choice/default and assigns them permanently to Plan 2 or moves the data to Plan 3 if applicable. Whenever a plan choice is transmitted, upload a copy of the MIF to ERA using the Upload Documents process.

Refer to the plan choice record for other options for completing this record based on the employee’s retirement system history.

Interactive

To report the member’s plan choice or default through Interactive, use the plan choice record type. The system will walk you through completing the record.

New members

If reporting for the first time, be sure to include the begin date even if it’s the same as the plan choice date.

To report a new member who chooses or defaults into Plan 2, you must report the plan choice date and the plan choice code ‘2c.’

To report a new member who chooses Plan 3, you must report the following after receiving the MIF:

  • New plan number (Plan 3)
  • Plan choice date
  • Plan choice code ‘3c’ or ‘3d’
  • Member contribution rate and investment program selections

January transfer option members

To report members transferring to Plan 3 via the January transfer option, you must report all of the following after receiving the signed Member Transfer form:

  • New plan number (Plan 3)
  • Plan transfer date (must be a January date)
  • Plan choice code ‘3x’
  • Member contribution rate and investment program selections

Existing Plan 3 members

To report a newly hired employee who previously established membership in Plan 3, you must report the compensation, employer contributions, hours begin date and other information typically sent on the first transmittal report. Don’t report member contributions, contribution rate option or investment program until you receive the signed MIF, or after the member defaults to contribution rate Option ‘A.’ If you don’t receive the MIF within 90 calendar days of a member’s date of hire, you must report contribution rate option ‘A’ and SELF.

The plan choice record includes

1. Plan choice date

The plan choice date records the date when a new member choses Plan 2 or Plan 3 on the signed MIF, or when the member defaults to Plan 3. The plan choice date is the 90th day from the date of hire.

The transfer date records the date when an existing Plan 2 member signed the Member Transfer form during the Plan 3 January transfer window.

2. Plan choice

You must report one of the following codes for new Plan 2 members:

  • 2C –member chooses Plan 2
  • 3C –member chooses Plan 3
  • 3D –member is defaulted into Plan 3
  • 3X –member transfers to Plan 3

If you’re setting up a plan choice record for your payroll system for the first time, refer to Transmittal Report Technical Requirements – MRL Plan Choice Record.

Submit the plan choice record only one time per member. The plan choice and the associated date are required on the transmittal to record a member’s choice.

When reporting a Plan 2 member who is choosing Plan 2, all information must be reported in Plan 2 with the report that includes the plan choice record.

When reporting a Plan 2 member who is choosing or being defaulted to Plan 3, all information must be reported in Plan 3 with the report that includes the plan choice record.

Refer to the section, Plan 3 Reporting – January Transfer Option

Stop reporting an employee

Separation – when employees terminate with your organization, you must submit an eligibility end date. Use the Employment Information Record to submit the end date.

Termination – when a participant changes their deferral to zero, stop reporting the participant.

Do not report any date. Upon termination, add the participant back onto the transmittal report to send the end date.

File upload technical requirements

This section contains information detailing the formatting requirements necessary for generating a file for upload/SFT from your payroll system.

The Multiple Record Layout (MRL)

The MRL is used by employers to report through Manual File Upload or SFT.

Deprecated fields

Some fields on the MRL were deprecated when ERA was released. This means that DRS no longer requires or supports the data submitted in those fields.

Please note that you’ll see space for the deprecated fields in the MRL. This is so employers who were using MRL before ERA don’t have to remove those fields from the MRL. DRS will ignore the data in the deprecated fields.

If you choose the MRL, you will need to include these deprecated fields as you build your MRL but you will not need to report data in a deprecated field.

New fields

Several new fields were added to the MRL for ERA. To use ERA, you must add the new fields to your MRL.

The summary record: “S” record

The summary record must be part of every transmittal report to DRS, but the summary record isn’t counted in the total records reported field. You can send one file with multiple reports, but each report must have its own summary record. The reporting group number included in the summary record distinguishes one transmittal report from another. Some employers might have more than one reporting group number [such as, a reporting group number for the Public Employees’ Retirement System (PERS), and a reporting group number for the Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF)]. Employers who participate in DCP will have an additional reporting group number.

Summary record layout:

FieldFormatField lengthFixed startFixed endKey fieldUpdating for ERA?(Y/N)Description
Record Type IdentifierCharacter111NFor the Summary Record, this is "S." Each record has a Record Type Identifier. If you use a spreadsheet to create the transmittal report , or the file contains rows that aren't filed with transmittal report data (such as column headings), mark them with "L" so the DRS system won't read them as data.
Reporting Group NumberCharacter627YNThis is a DRS assigned number and is system specific. Employers who participate in multiple systems have a specific Reporting Group Number for each system.
Reporting PeriodYYYYMM6813YNIdentifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report.
Reporting TypeCharacter11414YNIndicates whether the report is a regular report (R) or a correction report (C).
Report Version Number##21516YNIdentifies which report this is in the months sequence of reports (for instance. 01 for the first, 02 for the second). Together, the Report Version Number and Expected Monthly Reports fields identify the expected number of transmittal reports for a specific month.
Expected Monthly Reports##21718NThe expected number of transmittal reports for a specific month. The number of expected reports should match the number of payrolls.
Total Compensation+/-#########.##131931NSum of the compensation on the Defined Benefit Record. It should equal the sum of all transactions for which compensation is reported.
Total Member Contribution Deferrals+/-#########.##133244NSum of the member contribution for both the Defined Benefit Record and the Defined Contribution Record.
Total Employer Contributions+/-#########.##134557NSum of the transactions within the Defined Benefit Record. It should equal the sum of all employer contributions for which compensation is reported.
Total Hours+/-#########.##125869NSum of the hours for all plans (except TRS Plan 1) reported within the Defined Benefit Record. Total hours must to be reported to the nearest tenth of a percent.
Total Records Reported#######77076NThe Total Number of detailed transactions on the transmittal report. Don't include the Summary Record in this count. It should equal the sum of all records reported.
Total Days+/-#########.##127788NSum of the days for TRS Plan 1 members reported within the Defined Benefit Record. Total days must be reported to the nearest tenth of a percent.

The member profile record: “M” record (not applicable for retirees)

The member profile record is required the first time you report an employee (not required for a DCP participant). The record is also used to report changes in the member’s address, phone number, email, birth date and gender code. 

Member profile record layout:

FieldFormatField lengthFixed startFixed endKey fieldUpdated for ERA? (Y/N)Description
Record Type IdentifierCharacter111NFor the Member Profile Record, this IS is "M", Each record has a Record Type identifier, if you are using a spreadsheet to create the transmittal report, or the file contains rows that aren't filed with transmittal report data(such as column headings), the rows must be marked with "L" so the DRS system will not read them as data.
Reporting group NumberCharacter627YN
Reporting periodYYYYMM6813YNIdentifies the years and month of the transmittal report. You should use the same reporting period for all entries with the report
Report TypeCharacter11414YNIndicates weather the report is a regular report 9R) or a correction report(C)
Report Version Number##21516YNIdentifies which report this is in the month's sequence of reports (for instance, 01 for the first, 02 for the second).
Social Security Number#########91725NTo process the transaction , a valid Social Security number is necessary.
DEPRECATED Member/Participant Name Change FlagCharacter12626YERA updates a members name if its different from the current name on file. DRS doesn't
need a flag to trigger a name update.
Member/Participant Last NameCharacter352761NIdentifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid Last Name is required to process the transaction.
Member/Participant First NameCharacter356296NIdentifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid First Name is required to process the transaction.
Member/Participant Middle NameCharacter3597131NIdentifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid Middle Name is required to process the transaction.
Member/Participant Name ExtensionCharacter3132134NProvides the legal extension of the members name (such as LLL, SR or JR). This field is not used to report extensions earned through education(such as Dr. or DDM).
Member/Participant name TitleCharacter5135139NThis field accepts only two titles. Dr. or Rev. Mr, Mrs., Miss or Ms. will be ignored and default to blank.
Member/ Participant SuffixCharacter5140144NAbbreviations indicating degrees earned through education(such as PhD).
DEPRECATED - Address Change FlagCharacter1145145YERA updates a members s address if its different from the current address on file. DRS doesn't need a flag to trigger the change.
Address Line 1Character35146180NMailing addresses information for domestic and foreign addresses. Address line 1 is required.
Address Line 2Character35181215NMailing addresses information for domestic and foreign addresses. Address line 2 is required.
Address Line 3Character35216250Nforeign addresses. Address line 3 is required.
CityCharacter35251285NThe name of the city in the mailing address for both domestic and foreign addresses. City is required for foreign addresses if the Foreign Province Name is left blank.
State Code Character2286267NThe state abbreviation in the mailing address for domestic addresses. Required for domestic addresses.
Zip Code#####5288292NThe Zip code in the mailing address for domestic addresses. Required for domestic addresses.
Zip Code Extension####4293296NThe Zip code extension in the mailing address for domestic addresses. Optional for domestic addresses.
Gender CodeCharacter1297297NThe member's gender. F (Female), M (Male), U (Unspecified), X (Non-Binary).
Birth Date YYYYMMDD8296305NThe members or participants birth date.
New - Phone Number TypeCharacter1306306YThe phone number type(work = W, home = H). Phone Number Type is optional. If a phone number is reported and this field is left blank, the field will default to W = work.
New - Phone numberCharacter10307316YThe members domestic work or home phone number. Phone number is optional.
New - Foreign Phone NumberCharacter15317331YThe members foreign work or home phone number. Foreign Phone number is optional.
New - Foreign Country NameCharacter35332366YThe country in the mailing address for foreign addresses. Required for foreign addresses.
New - Foreign Province NameCharacter35367401YThe province name in the mailing address for foreign addresses. Only required for foreign addresses of the City is left blank.
New - Foreign Postal Code Character9402410YThe postal code in the mailing address for foreign addresses. Foreign Postal Code is optional.
New - Email AddressCharacter250441660YThe members work or personal email addresses. Email Address is optional.
"M" record changes
To report changes to member's or participant's personal information on the "M" record you can choose one of two options. Neither option requires changes to the MRL.
Option 1:
Submit a partial "M" record. There are six separate parts to an "M" record:
1. Name
2. Address
3. Phone Number
4. Email Address
5. Date of Birth
6. Gender Code
Option 1 allows you to updates a single part, or multiple parts, as long as you include all the fields associated with the part. Fields required for a change to a specific part are listed in this column. You can submit multiple changes in one record (for example, Name and Address)
Option 2:
Submit a complete "M" record with every mandatory field.
1. Name (First, Last and Middle)
2. Address (Domestic or Foreign)
3. Phone Number (Domestic or Foreign Phone Number, and/or Phone Number Type)
4. Email Address
5. Birth Date
6. Gender Code

The employment information record: “E” record

The employment information record is required the first and last time you report an employee. (DCP exception: When you’re reporting an employee in DCP, only the end date is required; we will add the start date.) It’s also used to update a member’s type code and the control number or organization display information. The leave/disability start and end date fields are used to record disability leave periods for LEOFF members. This record is not needed or expected on every report. 

Employment information record: E record

Field
Format Field Length
Fixed StartFixed EndKey Field
Updated for ERA?
(Y/N)
Description
Record Type IdentifierCharacter111NEach record has a Record Type Identifier. If you're using a
spreadsheet to create the transmittal report, or the file contains
rows that are not filled with transmittal report data (such as column
headings), mark the rows with the so the DRS system
will not read them as data.
Reporting Group NumberCharacter627YNThis is a DRS assigned number and is system specific. Employers
who participate in multiple systems have a specific Reporting Group number for each system.
Reporting PeriodYYYYMM6813YNIdentifies the year and month of the transmittal report. The same
reporting period should be used for all entries within the report.
Report TypeCharacter11414Y N
Indicates whether the report is a regular report (R) or a correction
Report Version Number##21516YNIdentifies which report this is in the months sequence of reports
(such as, 01 for the first, 02 for the second).
Social Security Number#########91725NTo process the transaction, a valid Social Security number is
mandatory
System CodeCharacter12626N
Identifies the system code being reported.
Plan Code#12727NProvides the plan number of the member's system.
Type Code##22829NUsed to identify the type of employer, and in some cases, the type
of work performed by the member.
Begin DateYYYYMMDD83037NThe date a retiree begins employment or changes position
status
The date a member begins employment that is eligible for
retirement system coverage
A substitute begin date
Mandatory date for each person you report for the first time
• The Begin Date is used for the Deferred Compensation
Program (DCP)
End DateYYYYMMDD83845NRetirement Systems
• The date a retiree ends employment or changes position
status
· The date a member ends employment that is eligible for
retirement system coverage
This date can be equal to the employment termination date or an earlier date if the employee is originally hired into an eligible
position and later moves into an ineligible position. This date should be on the last transmittal you expect to use for a member Deferred Compensation Program
The date a participant terminates employment. This includes participants who have previously suspended their deferrals. This
date should be on the last transmittal report you expect to use for a participant.
Display Leave Start DateYYYYMMDD84653
NThe disability leave start date. Disability leave for LEOFF members must be reported if the period of leave exceeds three days.
Display Leave End DateYYYYMMDD85461NThe disability leave start date. Disability leave for LEOFF members must be reported if the period of leave exceeds three days.
Deprecated - Control
Number
Character66267YNo longer used
Deprecated -
Organization
Display
Character66873YNo longer used

The defined benefit record: “B” record (not applicable for DCP)

The defined benefit record should be on every report for each member who has been reported with a begin date. At least one defined benefit record per member must be reported for each earning period being reported. This should continue until an end date is reported. DCP data is not included on this record.

Defined benefit record layout:

FieldFormatField lengthFixed startFixed endKey fieldUpdated for ERA?(Y/N)Description
Record Type IdentifierCharacter111NFor the Defined Record (Record this IS as "B")
Each record has a Record Type Identifier. If you are using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings). mark rows as "L" so the DRS system will not read them as data
Reporting Group NumberCharacter627YNA specific DRS assigned number. Employers who participate in multiplied systems have a specific have a specific. Reporting Group number for each system.
Reporting PeriodYYYYMM6813YNIdentifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report.
Report TypeCharacter11414YNIndicates whether the report is a regular report (R) or a correction report (C).
Report Version Number##21516YNIdentifies which report this is in the months sequence of reports (such as, 01 for the first, 02 for the second)
Social Security Number#########91725NTo process the transaction, a valid Social Security number is mandatory.
System CodeCharacter12626NIdentifies the system being reported.
Plan Code#12727NProvides the plan number of the members system.
Type Code##22829NIdentifies the type of employer, and in some cases, the type of work performed by the member
Earning PeriodYYYYMM63035NThe year and month in which the compensation was earned. Only one earning period can be reported per transaction. You must create transactions for each earning period that needs to be reported.
Deprecated status codeCharacter13636YThis field was replaced with the new four character "Extended Status Code" field.
Hours+/-###.#63742NFor all retirement systems and plans except the hours the member worked during the earning period being reported. Hours must be reported to the nearest tenth of a percent.
Days+/- ##.#54347NFor TRS Plan 1 members, service is reported in days. Use this field to report the days the TRS Plan 1 member worked during the earning period being reported. Days must be reported to the nearest tenth decimal place.
Compensation+/- #######.##114858NIn general, the salaries or wages earned by a member for personal services during a calendar month, payroll period or fiscal year are reported as compensation. Each retirement system and plan has different requirements for reporting compensation.
Employer Contributions+/- #######.##114858NEmployer contributions are due on all compensation reported for each earning period.
Defined Benefit Member Contributions+/- #######.##117080NMembers contribution for members of systems and plans other than PERS, SERS and TRS Plan 3 must be reported in this field. Plan3 member contributions are reported as part of the defined contribution record.
New
Extended Status Code
Character48184YStatus codes for the compensation, contribution and hours or days being reported for a member. You can use only one status code per reported transaction. If you need to report more than one status code for a member, use additional transactions for each code.
New: Extended Status CodeCharacter48184YStatus codes for the compensation, contributions and hours or days being reported for a member. You can use only one status code per reported transaction. If you need to report more than one status code for a member , use additional transactions for each status code.
This field accepts status codes between 1-4 characters in length. For more detail on status codes, see Chapter 7 Transactional Codes.
See the example below.

Example:

Status code for reporting overtime:

Employers with members who may earn more than two times their base pay have two options for reporting that compensation. Either reporting choice is acceptable in the following scenario:

Option 1: The employer chooses not to the optional A1 status code.

Rates of Pay/ Compensation

Regular Pay: 80 X $20 = $ 1600

Overtime at 1.5X: 8 X $30 = $240

Overtime at 2.0X: 8 X $40 = $320

Overtime at 2.5X: 4 X $50 = @200

Reported as:

A: $100 + $240 + $320 + $200 = $2360

80 + 8+ 8 + 4 = 100 hrs

Record Type IDRpt Grp #Rpt PrdRpt TypeRpt Version #SSNSys CodePlan CodeType CodeEarning PeriodStatus CodeHoursDaysCompensation
B123456201702R1987654321P22020170110002360

The MRL will look like this

Option 2: The employer chooses not to the optional A1 status code.

Rates of Pay/ Compensation

Regular Pay: 80 X $20 = $ 1600

Overtime at 1.5X: 8 X $30 = $240

Overtime at 2.0X: 8 X $40 = $320

Overtime at 2.5X: 4 X $50 = @200

Reported as:

A: $100 + $240 + $320 + $200 = $2360

80 + 8+ 8 + 4 = 100 hrs

Record Type IDRpt Grp #Rpt PrdRpt TypeRpt Version #SSNSys CodePlan CodeType CodeEarning Period Status Code StatusDaysCompensation
B123456201702R1987654321P2202017019602160
B123456201702R1987654321P22020170140200

The defined contribution record: “C” record

The defined contribution record should be on each report for every Plan 3 member who has a retirement deduction. The first time a member is reported in Plan 3, the records for defined contribution, member profile and plan choice must be reported. Include DCP deferrals on this record type. Updates to the defined contribution record include one deprecated field.

Defined contribution record layout:

FieldFormatField lengthField startField endKey fieldUpdated for ERA ? (Y/N)Description
Record Type IdentifierCharacter
111NFor the Defined Contribution Record, this ID is "C".
Each record has a Record Type Identifier. If you are using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings), you must mark the rows with "L" so the DRS system will not read them as data.
Reporting Group NumberCharacter627YNThis is a DRS-assigned number and is system specific
Employers who participate in multiple systems have a specific
Reporting Group Number for each system.
Reporting PeriodYYYYMM6813YNIdentifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report
Report TypeCharacter11414YNIndicates whether the report is a regular report (R) or a correction report (C)
Report Version Number##21516YNIdentifies which report this is in the months sequence of reports (such as 01 for the first, 02 for the second).
Social Security Number
#########91725NTo process the transaction, a valid Social Security number is
mandatory
System Code
Character12626NIdentifies the system being reported.
Defined Contribution/Deferrals+/-#######.##112737NUsed to report member contributions for Plan 3 members and
deferrals for DCPXJRA participants. Once a member chooses
Plan 3, all member contributions should be reported in Plan 3
- including any contributions on earnings as a Plan 2 member.
Deprecated - Taxed/Non-taxed StatusCharacter13838YNo longer used.
Investment ProgramCharacter43942NPlan 3, employers fill this field with:
· "WSIB" to direct member contributions to the
Washington State Investment Board
"SELF" to direct member contributions to the Self-
Directed Investment Program
Note: If a non-transferring Plan 3 member fails to select an
investment program within 90 days of eligibility, your system
must report "SELF
Rate OptionCharacter14343NThere are currently six rate options: A, B, C, D, E or F. Fill in
this field with the applicable value to indicate the rate option
the Plan 3 member has selected.
Note: If a non-transferring member fails to select a rate option
within 90 days of eligibility, you must report A.

The plan choice record: “T” record

The plan choice record applies only to PERS, SERS and TRS members. You submit the plan choice record only one time per member, per system.

DRS will not move a Plan 2 member into Plan 3 without a plan choice date or transfer date. The plan choice information is required when the choice/transfer date is reported. When reporting a member on the plan choice record, you must include the defined contribution record.

plan choice record layout:

FieldFormatField lengthFixed startFixed endKey fieldUpdated for ERA ? (Y/N)Description
Record Type IdentifierCharacter111NFor the Plan Choice Record, this ID is "T" Each record has a Record Type Identifier. If you're using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings)
mark the rows with "L" so the system will not read them as data
Reporting Group NumberCharacter627YNThis is a DRS assigned number and is system
specific. Employers who participate in multiple systems have a specific Report Group Number for
each system
Reporting PeriodYYYYMM6813YNIdentifies the year and month of the transmittal
report. The same reporting period should be used
for all entries within the report.
Report TypeCharacter11414YNIndicates whether the report is a regular report (R)
or a correction report (C).
Report Version Number##21516YNIdentifies which report this is in the months sequence of reports (such as 01 for the first, 02 for
the second)
Social Security Number#########91725NTo process the transaction, a valid Social Security
number is mandatory
System CodeCharacter12626NIdentifies the system being reported
Plan Choice Date or Transfer DateYYYYMMDD82734NThe dates from the Plan Enrollment Form or the Member Transfer Form.
Plan ChoiceCharacter23536NThe two character code that describes the member's choice
• 2C-New Plan 2 member chooses Plan 2
• 3C - New Plan 2 member chooses Plan 3
• 3X - Plan 2 member of PERS, SERS, TRS or
transfers to Plan 3 per the January transfer
option

Date format options

DRS accepts three formats from automated systems on the MRL as described below.

Three MRL formats

ASCII text format – tab delimited

Typical system requirements = PC based spreadsheet or database program.

ASCII text format – comma separated values(CSV)

Typically system requirements = PC based spreadsheet or database program

ASCII text format – fixed length

Mainframe or PC based database

Excel files must be saved in one of these file types. Many employers who use Excel choose “CSV (Comma delimited)” from the Excel “Save as type” drop down menu.

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