Employees Working as Substitutes In School Districts & Educational Service Districts
How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.
| Employee | Service For You | System/Plan | Type Code | Report Contributions |
|---|---|---|---|---|
| TRS Plan 1 Member | Substitute teaching | T0 | 80 | No |
| Substitute teaching + less than full-time contract | T1 | 71 | Yes | |
| Substitute teaching + full-time contract | T1 | 71 | Yes | |
| Full-time contract only | T1 | 71 | Yes | |
| Less than full-time contract only | T1 | 71 | Yes | |
| Substitute teaching + Classified eligible position | T1 | 71 | Yes | |
| Substitute teaching + Classified ineligible position | T1 | 71 | Yes | |
| Substitute teaching + Classified substitute | T0 | 80 | No | |
| Classified substitute | T0 | 80 | No | |
| TRS Plan 1 Former (Withdrawn) Member | Substitute teaching | T0 | 80 | No |
| Substitute teaching + less than full-time contract | T0 | 80 | No | |
| Substitute teaching + full-time contract | T1 | 71 | Yes | |
| Full-time contract only | T1 | 71 | Yes | |
| Less than full-time contract only | T0 | 80 | No | |
| Classified ineligible position | E0 | 39 | No | |
| Substitute teaching + Classified eligible position 1 | E2 or E3 | 32 | Yes | |
| Substitute teaching + Classified ineligible position | T0 | 80 | No | |
| Substitute teaching + Classified substitute | T0 | 80 | No | |
| Classified substitute | E0 | 39 | No |
1 ESD's use type code 30.
2 The TRS eligible or ineligible position must be a contracted position.
3 If you know the employee does not work for any other employer, substitute reporting is optional.
4 If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5 If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report
6 ESD's use type code 08.
Employees Working as Substitutes In School Districts & Educational Service Districts
How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.
| Employee | Service For You | System/Plan | Type Code | Report Contributions |
|---|---|---|---|---|
| TRS Plan 2 or TRS Plan 3 Member | Substitute teaching | T0 | 79 | No |
| Substitute teaching + teaching ineligible position2 | T0 | 79 | No | |
| Substitute teaching + teaching eligible position2 | T2 or T3 | 71 | Yes | |
| Teaching eligible position2 | T2 or T3 | 71 | Yes | |
| Teaching ineligible position2,3 | T0 | 79 | No | |
| Two teaching ineligible position2,4 | T2 or T3 | 71 | Yes | |
| Teaching ineligible position + Classified ineligible positions2,4 | T2 or T3 | 71 | Yes | |
| Substitute teaching + Classified eligible position | E2 or E3 | 32 | Yes | |
| Substitute teaching + Classified ineligible position | T0 | 79 | No | |
| Substitute teaching + Classified substitute | T0 | 79 | No | |
| Classified substitute | E0 | 39 | No |
1ESD's use type code 30.
2The TRS eligible or ineligible position must be a contracted position.
3If you know the employee does not work for any other employer, substitute reporting is optional
4If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report.
6ESD's use type code 08.
Employees Working as Substitutes In School Districts & Educational Service Districts
How to Report on the Transmittal Report Effective with the 2004-2005 Fiscal/School Year: Report compensation for each employee. Report days with System/Plan T1 or type code 80. Report hours for all other examples where indicated. See the chart below to determine the system, plan, type code, and if contributions are reported.
| Employee | Service For You | System/Plan | Type Code | Report Contributions |
|---|---|---|---|---|
| SERS Plan 2 or SERS Plan 3 con't | Classified substitute | E0 | 39 | No |
| Classified substitute + Classified ineligible position | E0 | 39 | No | |
| Classified substitute + Classified eligible position | E2 or E3 | 32 | Yes | |
| Classified eligible position | E2 or E3 | 32 | Yes | |
| Classified ineligible position | E0 | 39 | No | |
| Two Classified ineligible positions 1,5 | E2 or E3 | 32 | Yes | |
| Classified ineligible position + teaching ineligible position1,2,5 | E2 or E3 | 32 | Yes | |
| Substitute teaching + Classified eligible position | E2 or E3 | 32 | Yes | |
| Substitute teaching + Classified ineligible position | T0 | 79 | No | |
| Substitute teaching + Classified substitute | T0 | 79 | No | |
| Substitute teaching | T0 | 79 | No | |
| PERS Plan 1 | Substitute teaching + Classified eligible position | P1 | 18 | Yes |
| Substitute teaching + Classified ineligible position | T0 | 79 | No |
1ESD's use type code 30.
2The TRS eligible or ineligible position must be a contracted position.
3If you know the employee does not work for any other employer, substitute reporting is optional.
4If combined hours meet eligibility criteria. Otherwise, report type code 79 on TRS report.
5If combined hours meet eligibility criteria. Otherwise, report type code 39 on SERS report.
6ESD's use type code 08.