• 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

TRS Eligibility Chart

A TRS employer must report the employee
If the employee meets this criteria:		Or the employee meets this criteria:
Definition of a teacher		Service in Admin/Supervisory Capacity
WAC 415-112-015 (8)		WAC 415-112-015 (9)
Teachers		Principals, Asst. Principals, Superintendents, Personnel Managers, Business Managers, etc. provided they are qualified to teach
Any person qualified to teach who is engaged by a public school in an instructional capacity		WAC 415-112-120
RCW 41.32.010 (29)		Educational Staff Associates
WAC 415-112-015 (8)		WAC 415-112-122 (2)
Plan 1		RCW 41.32.032
RCW 41.32.240
Plan 2		And does not meet this exception:
RCW 41.32.780		If hired before 6/7/84 and was a member of PERS and did not opt to join TRS
Plan 3
RCW 41.32.835
Substitute Teachers if they apply for and are granted service credit
RCW 41.32.013
RCW 41.32.010(36)
Certified Teachers Aids in an instructional capacity
Position Eligibility
And does not meet these exceptions:
Community College teachers who are not already in the system or were in the system but opt out
RCW 28B.10.400
Non-resident teachers with temporary permits to teach as exchange teachers