• Self Audit Home
• What to expect
• What you will need
• Instructions
• Step 1 Eligibility
• Step 2 Reporting
• Questionnaire

• Step 1 Eligibility
  • A) Verifying employees who are eligible for membership
    • 1 Compile a list
    • 2 Use the appropriate tools
    • 3 Determine if any employees are independent contractors
    • 4 Determine if any employees are retirees
    • 5 Determine if any employees are substitutes
  • B) Determining employees who are not eligible for membership
    • 1 Compile a list
• Step 2 Reporting
  • A) General Reporting
    • 1 Select your test sample
    • 2 Complete a worksheet
    • 3 Verify reportable compensation for your retirement plan
    • 4 Identify lump sum payments
    • 5 Identify excess compensation
    • 6 Verify correct reporting of cash outs for active employees
    • 7 Verify correct reporting of cash outs for retiring employees
    • 8 Research discrepancies and make corrections
  • B) Reporting Retirees Returning To Work
    • 1 Verify that retirees returning to work are reported correctly
    • 2 Frequently asked questions about retirees returning to work
  • C) Reporting Substitutes
    • 1 Verify correct reporting of substitutes
    • 2 Substitutes in school districts or educational service districts
    • 3 Retirees working as substitutes

PERS Eligibility Chart

A PERS employer must report the employee
If the employee meets this criteria:		Or the employee meets this criteria:
Eligible Position		Eligible Individual due to
RCW 41.40.010 (25) a or b		Non-elective position reported in error for nine months
WAC 415.108.010 (3)		RCW 41.40.028
(DRS Notice 92-007)		Temporary position before 6/6/1990 and worked less than six months
And the employee does not meet any of these exceptions:		Project Position
Employee of legislative agency unless membership is authorized by committee		WAC 415.108.680(2)
RCW 41.40.023 (2)		Past PERS member of higher education employer who opts in
Elected official or appointed by Governor and did not choose to participate		One person in multiple positions with same employer
RCW 41.40.023(3) (a and b)		RCW 41.40.010 (25)
Retiree or eligible to retire in a different retirement system unless:		WAC 415.108.700
Agreement with other systems Receiving survivor benefits Member of the volunteer firefighters' relief and pension fund Participates in Defined Contribution Plan (DCP) on or after 7/25/1999 except as provided in RCW 41.40.109 Participated in DCP after 7/25/1999 and was reported in the retirement system		Common law employee
		WAC 415.02.110
RCW 41.40.023 (4)
Patient or inmate help at a state institution
RCW 41.40.023(5)
Member of a state veterans' or soldiers' home
RCW 41.40.023(6)
Employees of higher education who is furthering education
RCW 41.40.023(7)
Higher education employee in waiting period for higher education plan
RCW 41.40.023(8)
Professional service for employer is less than 50 percent of gross income
RCW 41.40.023(9)
Contract liquor store managers appointed after 4/1/1963
RCW 41.40.023(10)
Employee of a labor guild, association or organization
RCW 41.40.023(11)
Retiree of same system who is otherwise eligible and does not opt in
RCW 41.40.023(12)
PERS member employed, appointed or elected as an official of a first class city with its own retirement system, who does not choose to join the city’s retirement system
RCW 41.40.023(13)
Non-citizen, not residing in the US, with duties outside US
RCW 41.40.023(14)
Non-citizen, not excluded by statute, who is a WA resident and opts exclusion
RCW 41.40.023(15)
Citizen of US working outside US, non US resident, not opting in
RCW 41.40.023(16)
City manager or CAO of a city, town, PUD, port or county who does not opt in
RCW 41.40.023(17,18)
WAC 415.108.730
State approved apprentice program member employed by local government, if member is in a union plan or is a member in a Taft-Hartley plan
RCW 41.40.023(19)
Port employee who opts into a covered union pension plan
RCW 53.08.170
Trainer or trainee in resident apprentice training programs authorized by the Housing Authority, if in a union retirement plan or a member of a Taft-Hartley plan
RCW 41.40.023(20) effective 7/22/2001