Quick Tips for Reporting and Eligibility

Use ERA Member Management to verify prior membership before reporting the system and plan for all new employees.
Report the begin date on the first retirement transmittal for all new employees.
Report compensation, employer contributions, non-Plan 3 member contributions and hours in the months earned.
Only Plan 3 member contributions are reported as paid.
When you hire a Plan 3 member, do not report member contributions or the rate option/investment program to DRS until the member provides you with a completed Member Information Form (MIF) or is defaulted to rate option A and SELF.
Report comp-time cash out amounts with Status Code A in the months earned.
Lump sum payments of unused leave should be reported with the correct status code and are reportable only for Plan 1 members of PERS, TRS and WSPRS.
Retroactive payments need to be reported in the months earned.
If you hire a DRS retiree as an employee, you must report the employment on the retirement transmittal report.
Report retirees returning to work in the system associated with their job and with the appropriate type code. Retirees working as substitutes for education employers must be reported as retirees returning to work and not as substitutes.
For PERS, TRS and SERS employers: new members have up to 90 days to choose Plan 2 or Plan 3 – report the member in Plan 2 until the member provides you with a completed MIF or is defaulted into Plan 2.

Remember to review and document position eligibility status at least annually. Determining position eligibility is the same for active members and for retirees who return to work.
Elected officials, governor-appointed officials, city, county, port district and PUD managers or administrators have the option to join PERS (WAC 415-108-550).
The Retirement Status Verification form or similar documentation must be completed if an employee is a retiree from one of the Washington State Retirement Systems. Ask all new employees to complete this documentation (RCW 41.50.139).

Earn Period	Hours	Compensation	Comment
01/2023	190	$6650	Holiday leave, vacation leave, and sick leave were used during the year through 10/2023. The hours and compensation look normal to DRS
02/2023	160	$5600
03/2023	160	$5600
04/2023	180	$6300
05/2023	180	$6300
06/2023	160	$5600
07/2023	190	$6650
08/2023	170	$5950
09/2023	170	$5950
10/2023	190	$6650
11/2023	160	$6650	Regular compensation $5600 + $1050 of holiday leave cash out which will be associated with 11/2023 for the 3 holidays (30 hours of pay) in this month. Note that no additional hours are reported. The $1050 is considered a deferred payment of overtime; the hours are considered to have been worked as a normal day on the holiday and reported already. It is as if the person worked the holidays and received double-time for doing so. The employee did not actually work extra hours, but in essence was paid overtime for working on a holiday.
12/2023	180	$6650	Regular compensation of $6300 + $350 of holiday leave cash out which will be associated with the 1 holiday (10 hours of pay) in this month. Note that no additional hours are reported. The $350 is considered a deferred payment of overtime; the hours are considered to have been worked as a normal day on the holidays and reported already.