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Employer Handbook
Chapter 1: Overview
Organization
Retirement Systems
History
Employer Community
Chapter 2: Membership
Overview
Summary
Membership and the Employee
Employer Responsibilities
PERS Membership
Summary
Employer Responsibilities
PERS Plan Rules
PERS JBM Rules
Exemptions for Persons Employed in PERS Eligible Positions
Membership in Another Retirement System
Membership Rules for Prior Periods
Questions and Answers
Definitions
PSERS Membership
Summary
Employer Responsibilities
PSERS Plan Rules
Exemptions for Persons Employed in PSERS Eligible Positions
Questions and Answers
Definitions
SERS Membership
Summary
Employer Responsibilities
SERS Plan Rules
Exemptions for Persons Employed in SERS Eligible Positions
Membership Rules for Prior Periods
Questions and Answers
Definitions
TRS Membership
Summary
Employer Responsibilities
TRS Member Qualifications
TRS Plan 1 Rules
TRS Plan 2 and Plan 3 Rules
Membership Rules for Prior Periods
Questions and Answers
Definitions
LEOFF Membership
Summary
Employer Responsibilities
LEOFF Plan Rules
Questions and Answers
Definitions
JRS Membership
Summary
Plan Rules
WSPRS Membership
Plan Rules
Chapter 3: Service Credit
Overview
Summary
What Is Service Credit
How is Service Credit Earned
PERS Service Credit
Summary
Rules
Rules for Elected Officials
Service Credit and Contributions
Table of Service Credit Rules
PERS Education Service Credit
Summary
Rules
Exceptions for Prior Period
Service Credit and Contributions
Table of Service Credit Rules
PSERS Service Credit
Summary
Rules
Rules for Elected Officials
Service Credit and Contributions
Optional Service Credit
Table of Service Credit Rules
SERS Service Credit
Summary
Rules
Rules for Elected Officials
Exceptions for Prior Period
Service Credit and Contributions
Optional Service Credit
Table of Service Credit Rules
TRS Service Credit
Summary
Rules
Service Credit and Contributions
Optional Service Credit
Table of Service Credit Rules
LEOFF Service Credit
Summary
Service Credit and Contributions
Optional Service Credit
Table of Service Credit Rules
JRS and JRF Service Credit
Judicial Retirement System
Judges' Retirement Fund
WSPRS Service Credit
Service Credit and Contributions
Optional Service Credit
Chapter 4: Reportable Compensation
Quick Reference Tables
PERS
PSERS
TRS
SERS
LEOFF
WSPRS
Overview
Summary
What Is Reportable Compensation
PERS Reportable Compensation
Summary
What Is Reportable Compensation
Establishing Service Credit
Nonmoney Maintenance Compensation
Excess Compensation
PERS Reportable Compensation Table
PSERS Reportable Compensation
Summary
What Is Reportable Compensation
Establishing Service Credit
PSERS Reportable Compensation Table
SERS Reportable Compensation
Summary
What Is Reportable Compensation
Establishing Service Credit
SERS Reportable Compensation Table
TRS Reportable Compensation
Summary
What Is Reportable Compensation
Nonmoney Maintenance Compensation
Excess Compensation
TRS Reportable Compensation Table
LEOFF Reportable Compensation
Summary
What Is Reportable Compensation
Plan 1 Reportable Compensation
Plan 1 Not Reportable Compensation
Plan 2 Reportable Compensation
Plan 2 Not Reportable Compensation
LEOFF Reportable Compensation Table
WSPRS Reportable Compensation
WSPRS Reportable Compensation Table
Chapter 5: Special Conditions
Overview
Summary
Employing Retirees
Summary
Employer Responsibilities
Employer Contributions and Retirees
Service and Disability Retirees
Reporting Retirees on the Transmittal Report
Personal Service Contracts
Retiree Returning to Work Reporting Charts
Reporting Deferred Payments
Summary
Procedure for Reporting Deferred Payments
School/Educational Service District Pay Adjustments
Summary
Employer Responsibilities
Adjustments for:
Overpayments
Pay in Lieu of the Ability to Take Vacation
Retroactive Payments
Snow Days
Time Sheet Cycles
Time Versus Responsibility
TRI Contracts
Using Status Code A or Status Code M
Contribution Rate Changes
Reporting Substitutes
Summary
Definition of a Substitute
Reporting Substitutes on the Transmittal Report
The Quarterly Report
Substitute Reporting Charts
Reporting in Higher Education
Summary
New Hires
Employing Retirees
HERP Supplemental Fund
Chapter 6: Contributions
Overview
Summary
Contributions and Federal Income Tax
Nontaxed Contributions and Employers
Nontaxed Contributions and Members
Plan 3 Contribution Rates
Procedures for Reporting and Paying Contributions
Reportable Compensation
Retirement Contributions
Contribution Rate Tables Index
Chapter 7: Transmittal Codes
Overview
Summary
Status Codes
Quick Reference Status Code Charts
Active Members
Retirees Returning to Work
Substitutes Working in School Districts and ESDs
What Is a Status Code?
List of Status Codes for Current Reporting
When to Use Cash Out Status Codes
List of Status Codes for Reporting Cash Outs
List of Status Codes for Prior Periods
Type Codes
What Is a Type Code?
List of Type Codes by System
JRS
PERS
PSERS
SERS
LEOFF
TRS
WSPRS
Chapter 8: Transmittal Reporting
Overview
Summary
How Reporting Impacts Member Accounts
Reporting Deadlines
Reporting and Your Payroll Cycle
The Reporting Process
Summary
Before Adding a New Employee to the Transmittal
Completing the First Transmittal for a New Employee
Name and Address Changes
PERS JBM Reporting
Justices or Judges with Prior PERS Membership
Justices or Judges with No Prior PERS Membership
Plan Choice Reporting (Plan 2 and 3)
Summary
Contribution Rate Options for Plan 3
Employer Responsibilities
Existing Plan 3 Member Changing Employers
Initial Transfer Periods from Plan 2 to Plan 3
January Transfer Option
Methods of Reporting Plan Choice
New Member Plan Choice
Plan Choice Record
Valid Earn Periods for Plans 2 & 3
Stop Reporting an Employee
What to Include in Your Regular Transmittal
Corrections to the Transmittal Report
On the Transmittal Regular Report
On the Transmittal Correction Report
Transmittal Report Requirements
Summary
File Format Options
Reporting Media Options
Multiple Record Layout (MRL)
MRL Summary
Summary Record
Member Profile Record
Employment Information Record
Defined Benefit Record
Defined Contribution Record
Plan Choice Record
Reporting by Secure File Transfer (SFT)
Transmittal Field Descriptions
Manual (Paper) Reporting
List of Required Information
Reporting Procedures
Edit Specifications by Field
Summary
List of Edit Fields
Chapter 9: Transmittal Edit Reports
Overview
Summary
Dates to Remember
Penalty Assessment Fees
How DRS Edits Transmittal Data
Summary
Types of Errors
Parts of the Transmittal Edit Report
Summary
Banner Page
Transmittal Edit Messages
Transmittal Reconciliation Information
Transmittal Correction Report
When to Use the Correction Report
Submitting Correction Reports
Linking the Correction Report
Chapter 10: Account Activity
Overview
Summary
What Is a Receivable?
The DRS Receivable Management System (RMS)
What Is RMS?
How Is Interest Calculated?
Open Item Receivables
Payments
Dates to Remember
Your Statement of Account Activity
Summary
The Account Activity Process
Information Displayed on Your Statement
Invoices and Your Statement
Procedures for Working with Your Statement of Account Activity
Summary
Reviewing Your Statement
Reconciling Each Receivable
Submitting the Payment Advice Form
Credit Redistributions
Keeping Your Account in Balance--Plan Changes
Keeping Your Account in Balance--Nontaxed Recalculations
Keeping Your Account in Balance--Taxed Contributions
Working with Employer Invoices
Summary
List of Invoice Types
Adjustments to Member Accounts
Excess Compensation Invoice
Penalty Invoice
Retiree Return to Work Invoice
Chapter 11: Deferred Compensation
Overview
Summary
Who Can Participate?
Employer Responsibilities
Reporting Frequency / Deadlines
Employee Enrollment
Changing or Suspending Deferrals
Deferrals from Cash Out Payments
Transmittal Reporting
Submitting Payment
Employers Reporting DCP Manually
Required Information
Procedures for Reporting
Sample DCP Documents
Chapter 12: Forms
List of Employer Forms
Forms Not Available on the Web Site
Mailing Address for Completed Forms
To Order Forms
References
Acronyms
DRS Contact Information
Glossary of Terms
Links to Retirement Tables and Charts
Chapter 9: Transmittal Edit Reports
Overview
Summary
Dates to Remember
Penalty Assessment Fees
How DRS Edits Transmittal Data
Summary
Types of Errors
Parts of the Transmittal Edit Report
Summary
Banner Page
Transmittal Edit Messages
Transmittal Reconciliation Information
Using the Transmittal Correction Report
When to Use the Correction Report
Submitting Correction Reports Electronically
Linking the Correction Report to Your Account