Substitute Working In a School District or Educational Service District

You will need to know...

A substitute is defined as "a classified or certificated employee who is employed as a substitute for an absent employee or is working in an ineligible position" for a school district or an educational service district. [WAC 415-110-010(9)]; [RCW 42.32.010(36)]

Special reporting is required for any employee who works for you as a substitute teacher or as a classified SERS substitute.

  • Beginning July 27, 2003, school district and educational service district employers are required to provide SERS classified substitute employees with quarterly reports showing hours worked and compensation earned in each month.
  • Beginning with the 2004-05 school year, school district and educational service district covered employers will be required to report hours and compensation for substitute employees on the monthly transmittal report. The quarterly report will no longer be required unless the substitute is applying for service credit for a time period prior to the 2004-05 school year or for employment in higher education or for the School for the Deaf or the School for the Blind.

What system and plan?

  • View the chart for reporting TRS, SERS, and PERS 1 educational substitutes.
  • View the chart for reporting retirees working in school districts and educational service districts
  • For additional reporting requirements for substitute employees, view DRS Notice 04-001 and the Notice Addendum.

Additional information:

Quick reference publications:

Refer substitutes applying for service credit to these publications for information and the needed forms: