Chapter 7: Transmittal Codes
List of Status Codes for Current Reporting
Refer to this list for descriptions of the the status codes currently used for reporting. Refer to the Quick Reference Status Code Charts for a summarization of the status codes for active members, retirees, and substitutes.
A: For Reporting a Member's Regular Service or a Retiree Returning to Work
Use this code to report that a member or a retiree earned compensation (or basic salary for LEOFF) for hours or days of regular service. The compensation that is reportable to DRS varies by system and plan.
If a member or retiree uses any of the following leave types and the compensation is reportable for the system and plan you are reporting, treat the leave as regular paid service and report it with status code A. The leave does not have to be identified separately on the transmittal.
- Annual leave
- Sick leave
- Holiday leave
- Compensatory time (used in place of a scheduled work day)
- Status code A is used to report accumulated compensatory time (except for LEOFF Plan 1 members).
If Compensatory Time Is Used
- If compensatory time is used (just like vacation), report the actual hours when they were used with status code A. Compensatory time does not have to be identified separately from regular compensation on the transmittal.
If Compensatory Time Is Cashed Out
- If compensatory time is cashed out, report the time as regular compensation with status code ‘A’. Report the compensation when it was earned with the actual hours worked when the compensatory time was accrued, not time and a half.
- If overtime is reportable compensation for the system and plan you are reporting, report with status code A along with the actual hours worked. Overtime pay does not have to be identified separately from regular compensation on the transmittal.
- When reporting a new employee, be sure to report the employee's begin date, gender code, birth date, address, and if applicable, rate option and investment program.
School districts should refer to Chapter 5, School District and Educational Service District Pay Adjustments for more information on status code A.
B: For Reporting a Member or a Retiree Returning to Work on Unpaid Leave
(See the exception for LEOFF members below.)
Use this code to report that a member or a retiree returning to work earned no compensation and had no hours or days of employment during an entire calendar month or earning period.
For example, status code B is used to report an employee of a state agency on leave without pay for an entire calendar month. Status code B is used to report a school district employee with an annual contract during the months--such as July or August--when the employee did not work.
Do not use status code B for an earning period after an employee has terminated employment or is no longer eligible for membership. Report the associated end date to DRS.
Status Codes B for LEOFF Members:
- Disability Leave LEOFF Plan 2 Only
Report LEOFF Plan 2 members on disability leave for more than three days within an earning period. Leave without pay of three days or less does not need to be identified on the transmittal. Report disability begin or end dates to document the period of disability. (For LEOFF Plan 1, see status code E.)
- Other Authorized Leave Without Pay
Use status code B to report a LEOFF Plan 1 or Plan 2 member on leave without pay for more than three days within an earning period. (Leave without pay of three days or less does not need to be identified on the transmittal.)
E: For Reporting a LEOFF 1 Member on Disability Leave
Use this code to report a LEOFF Plan 1 member on disability leave (authorized by the Disability Board) for more than three days within an earning period. Leave without pay of three days or less does not need to be identified on the transmittal. Report a disability begin and end date to document the period of the disability. (For LEOFF Plan 2 see status code B.
Note: Basic salary, contributions and hours of service should not be reported to DRS during the disability period. Disability payments are not reportable to DRS.
F: For Reporting a TRS Member on Paid Sabbatical Leave
Use this code to report a TRS member on sabbatical leave. The employee may have been paid all, a portion of, or no regular salary during the period reported with status code F. When using this code, report compensation and contributions only; do not report service.
If the sabbatical leave has been paid as a lump sum, use status code F and report as follows:
- In the month in which the lump sum payment was made, use status code F and report the total compensation and contributions-but no service.
- In all other months of the leave, use status code F and report zero compensation, contributions, and service.
G: For Reporting a TRS 1 Member Working Part time
Use this code to report a TRS Plan 1 member working part time. The part time employee must have an ongoing contract and work regularly scheduled days that are less than those of a full time employee. (See the section called "TRS Membership" in Chapter 2 for details about part time and full time employment.)
If you report using the single record format and are reporting a new employee who has not been reported on your transmittal previously, be sure to report the employee's begin date, gender code and birth date.
If you report using the multiple record format and are reporting a new employee who has not been reported on your transmittal previously, be sure to report the employee's begin date, gender code, birth date, address, and if applicable, rate option and investment manager.
M: For Reporting a Member's Lump Sum Payments
Although lump sum payments can be reported with status code M, it is preferable to use status code A for your reporting. Be aware of the following points when reporting lump sum payments with status code M:
- The lump sum payment must be reportable compensation.
- No service should be reported with status code M; service must have been reported previously.
- If the earning period for the lump sum payment falls into more than one contribution rate period, use separate lines on the transmittal to report the earnings applicable to each rate period.
- If the earning period for the lump sum payment falls into the period of time used to calculate the member's retirement benefit (the AFC period), a month-by-month breakdown of the lump sum payment will be required at the time of the member's retirement.
- Status code M is also used to report lump sum reductions in compensation. (The compensation must be reversed by each contribution rate period that applies.)
The following are examples of the types of lump sum payments that are reported with status code M.
- Lump sum settlements resulting from employment agreements
- Court-ordered back-pay settlements
- Holiday and longevity pay
- Lump sum bonus payments (if reportable compensation)
Note: DRS recommends using status code A instead of status code M for any compensation you expect to be part of the member's AFC period.
School districts should refer to Chapter 5, School District and Educational Service District Pay Adjustments for more information on status code M.
S: For Reporting a Member or a Retiree Returning to Work Separated from Service
Status code S applies only to manual (paper) and some school district and education service district reporters.
When reporting with status code S:
- Enter the employee's last date of service in the End Date field. (Make sure the month and year of the end date you enter matches the month and year of the earning period you enter on the same transmittal line.)
- Report only regular compensation and service with status code S. (If you have cash out payments to report for PERS Plan 1, TRS Plan 1 or WSPRS, use separate lines on the transmittal to report these cash outs. See the following section called "When to Use Cash out Codes" for details.)
- For those education employers that pay their employees over a twelve-month period for less than twelve months of work, report the actual last day of work as the end date using status code S. For example, report a June end date on the August transmittal that is sent to DRS in September.