Employer Handbook


Chapter 7: Transmittal Codes

Type Codes

List of Type Codes by System

All Systems | PERS | PSERS | SERS | TRS | LEOFF | WSPRS | JRF | JRS

PERS Codes*
  • 01 - Employee of state government
  • 02 - Employee of a county
  • 03 - Employee of a city
  • 04 - Employee of a port authority
  • 05 - Employee of a public utility district
  • 06 - Employee of the Washington Public Power Supply System
  • 07 - Employee of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 08 - Employee of a non-state government entity not covered by codes 02-07
Elected Officials
  • 09 - Elected state official
  • 10 - Elected county government official; including PERS non-JBM District Judge, Superior Court Judge, or Appeals Court Judge
  • 11 - Elected city government official; including PERS non-JBM Municipal Judge
  • 12 - Elected official of a port authority
  • 13 - Elected official of a public utility district
  • 14 - Elected official of the Washington Public Power Supply System
  • 15 - Elected official of a fire, conservation, irrigation, mosquito, sewer, water, or weed district
  • 16 - Elected official of a non-state government entity not covered by codes 10-15
  • 59 - Elected PERS non-JBM Supreme Court Justice
Education Employees
  • 17 - Employee of the State School for the Blind or the State School for the Deaf
  • 18 - Employee of a school district working in a non-certificated, non-teaching position
  • 19 - Employee of a community or technical college
  • 20 - Employee of a 4-year college or university
  • 21 - Educational Staff Associate with service credit in PERS Plan 1 prior to July 7, 1984 who chose not to transfer to TRS
  • 22 - Valid code prior to March 31, 1991 for reporting an employee working at a community or technical college
  • 23 - Valid code prior to March 31, 1991 for reporting an employee working at a 4-year college or university
Governor-Appointed Officials:
  • 24 - State official appointed by the Governor (e.g., agency director)
  • 25 - Official appointed by the Governor to a state board, commission or committee
Judges Benefit Multiplier Program:
  • 26 - PERS-JBM Court of Appeals or Superior Court Judge
  • 27 - PERS-JBM District Judge - Elected or appointed to a vacant elected position
  • 28 - PERS-JBM Municipal Judge - Elected or appointed to a vacant elected position
  • 29 - PERS-JBM Supreme Court Justice
  • 54 - PERS-JBM District Judge - Appointed to a non-elected position
  • 56 - PERS-JBM Municipal Judge - Appointed to a non-elected position
Retirees Return to Work
  • 97 - TRS Plan 1 retirees working for educational employers
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

SERS Codes*
  • 30 - Employee of an educational service district
  • 31 - Elected official of an educational service district
  • 32 - Employee of a school district working in a non-certificated, non-teaching, position
  • 33 - Educational Staff Associate with service credit in PERS Plan 2 prior to July 7, 1984 who chose not to transfer to TRS
  • 34 - Elected state official
  • 39 - Employee of a school district working as a substitute*
  • 97 - TRS Plan 1 retirees working in SERS positions*
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

LEOFF Codes
  • 40 - Firefighter employed by Washington State University
  • 41 - Law enforcement officer employed by a first class city
  • 42 - Law enforcement officer employed by other than a first class city
  • 43 - Law enforcement officer employed by a county
  • 44 - Firefighter employed by a first class city
  • 45 - Firefighter employed by other than a first class city
  • 46 - Firefighter employed by any other entity (port authority, fire protection district, etc.)
  • 47 - LEOFF member serving as an elected or appointed official at the state level
  • 48 - Law enforcement officers employed by universities
  • 49 - Law enforcement officers employed by port authorities
  • 55 - Law Enforcement officer employed by Fish and Wildlife

Note: LEOFF employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a LEOFF position.

WSPRS Codes
  • 51 - Commissioned officer of the Washington State Patrol

Note: State Patrol employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to the PERS heading for the appropriate type code. Call DRS if you hire any retiree into a State Patrol position.

JRF and JRS Codes*
  • 52 - Judge elected or appointed to Superior Court, Court of Appeals or Supreme Court who is reported in JRS
  • 53 - No longer valid code for reporting an individual in the Judges Retirement Fund

Note: Judicial employers must report any retiree working in a PERS position using P/0 (system/plan) and should refer to PERS Codes for the appropriate type code. Call DRS if you hire any retiree into a Judicial position.

PSERS Codes*
  • 60 - City employee (This code doesn't apply to employees of Seattle, Tacoma and Spokane)
  • 61 - County employee
  • 62 - State, Department of Corrections employee working in a custodial role of prison, work camp or pre-release institution
  • 63 - State, Department of Corrections employee working in a community monitoring offenders under supervision
  • 64 - State, employee of the WA State Parks and Recreation Commission, WA State Gambling Commission, WA State Patrol, or the WA State Liquor Control Board
  • 65 - Statewide Elected or Governor Appointed Official
  • 98 - Retirees working in PSERS positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.

TRS Codes*
  • 70 - TRS Plan 1-JBM Supreme Court Justice
  • 71 - Employee of a school district, educational service district, the School for the Blind, or the School for the Deaf working in a position which requires certification
  • 72 - Employee of a community or technical college working in a position which requires certification
  • 73 - Employee of a 4-year college or university working in a position which requires certification
  • 74 - TRS member working in a school district or educational service district position which doesn't require certification
  • 75 - TRS Plan 1 member serving as a state elected official
  • 76 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a community college who does not have a contract for a full academic year
  • 77 - Valid code prior to March 31, 1991 for reporting a certificated employee working at a four-year college or university who does not have a contract for a full academic year
  • 78 - TRS member employed by a non-educational state agency (TRS Plan 2 & Plan 3 must also be employed at a school district with an ongoing contract); or a TRS Plan 1 member who is a non-JBM Supreme Court Justice
  • 79 - TRS Plan 2 or Plan 3 member working in a school district or educational service district certificated position as a substitute*
  • 80 - TRS Plan 1 member working in a school district or educational service district certificated position as a substitute*
  • 97 - TRS Plan 1 retirees working for educational employers*
  • 98 - Retirees working in eligible positions*
  • 99 - Retirees working in ineligible positions*

* Retirees and substitutes have special reporting requirements. Refer to Reporting Charts to Assist Employers with Type Codes for the specific type code to use.