Chapter 5: Special Conditions


This chapter provides information about special conditions in retirement system reporting:

Employers (except Higher Education):

  • Employing retirees
  • Reporting deferred payments of employee compensation
  • Pay adjustments for School Districts and Education Service Districts
  • Reporting substitutes for School Districts and Education Service Districts
  • LEOFF Plan 2 Non-LEOFF Employer Compensation (NLEC) Reporting

Higher Education:

  • New Hires
  • Employing retirees
  • Supplemental Benefit Fund

Refer to Chapter 2 for information about the eligibility rules for membership in a Washington State retirement system.

Refer to Chapter 7 and Chapter 8 for instructions on how to complete your regular monthly transmittal reporting.

Examples of Special Conditions in Reporting

You may encounter special situations that will affect your reporting to DRS. For example, if you hire a retiree, different rules may apply to the retiree's eligibility for membership. If you have an employee who works for nine months but is paid over 12 months, you may need to take special steps to report the employee's compensation. If you hire a substitute teacher or classified employee, you must use the substitute Type Codes.

This chapter provides information about some of the special conditions you may encounter in your reporting to DRS.


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