
Employers
Retiree Returning To Work
What you need to know...
- Use the same eligibility criteria for retiree and active member positions.
- Verify every new employee's retirement status using the Retirement Status Form or similar written documentation.
- Report all DRS retirees who return to work for you using the appropriate retiree type codes as found in the Retiree Returning to Work Charts. You must report retirees working as contractors only if they are under age 65 and retired using the 2008 early retirement factors.
- Retirees must be reported on the applicable system's transmittal report based on the position in which the retiree is working - not the system from which the employee is retired.
- A retiree who is returning to work in an eligible position and wishes to reenter membership, they must contact DRS. You will be notified by DRS to begin reporting the individual as an active member on your transmittal once membership is reestablished.
- LEOFF Plan 2 retirees who return to work in eligible non-LEOFF positions can choose membership or continue retiree status.
- When hiring TRS Plan 1 or PERS Plan 1 retirees you need to show that several criteria have been met to prevent the retiree’s benefit from being suspended after working 867 hours. (See Email 07-012 for public education employers or Email 07-013 for non-education employers.)
What system and plan?
The Retiree Returning to Work Charts provide the information you need to correctly report a retiree returning to work. This includes eligible, ineligible and educational substitute and contractor positions.
Additional information:
View Post-Retirement Employment DRS communications:
- Email 09-001, New instructions for 2008 Early Retirement Factors and Retirees
- Email 07-013, New Legislation - Retirees Returning to Work (Non-Education Employers)
- Email 07-012, New Legislation - Retirees Returning to Work (Public Education Employers)
- DRS Email E05-012 LEOFF Plan 2 Re-employed Retirees Update
- DRS Notice 03-004 Retiree Return To Work Information
- DRS Notice 03-003 Summary of 2003 Legislation [SHB 1829 - Plan 1 PERS Retire/Rehire]
- DRS Notice 01-007 New Retiree Rehire Reporting Requirements
View Thinking About Working After Retirement publications for specific retirement plans.
See Chapter 5 of the Employer Handbook for more information.

