• 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

PSERS Eligibility Chart

A PSERS employer must report the employee
If the employee meets this criteria:		Or the employee meets this criteria:
Full-time position that meets one of the four member criteria		Eligible Individual
WAC 415-106-100		Non-elective position reported in error for nine months
RCW 41.37.010 (22)		RCW 41.37.030
Completion of a certified criminal justice training course
RCW 41.37.010 (5)(a)
Primary responsibility is to ensure the custody and security of incarcerated or probationary individuals
RCW 41.37.010 (5)(b)
Functions as a limited authority Washington peace officer
RCW 41.37.010(5)(c)
RCW 10.93.020 (2)
Primary responsibility is to supervise eligible members who meet the above criteria
RCW 41.37.010(5)(d)