Chapter 8: Transmittal Reporting
In this section
This chapter provides information about transmittal reporting to DRS including:
- What transmittal reporting is and how it works
- The reporting process
- File upload technical requirements
Employer responsibilities
Retirement contributions and deferred compensation are reportable. DRS depends upon receiving timely and accurate information from employers to provide service to retirement members and participants of the Deferred Compensation Program (DCP). Accurate transmittal reporting by employers helps ensure:
- Plan 3 member contributions are posted promptly
- DCP participant deferrals and employer paid contributions are reported separately and promptly
- Interest on member accounts is calculated and posted accurately
- Member retirement benefits are calculated correctly
- Pension benefits for retirees who return to work or to membership are stopped, suspended and promptly restarted as appropriate
- Member requests to withdraw contributions or DCP participant requests for distribution of deferrals are processed promptly
See these quick tips for reporting and eligibility.
Reporting deadlines and your payroll cycle
Retirement systems
Employers are required to report information to DRS each month. This process is called transmittal reporting, and the file submitted to DRS is the regular transmittal report. The regular transmittal report must reflect the reportable compensation paid to retirement system members during the month being reported. The month in which you are reporting is the report period. Compensation included in the report must be identified by the month and year in which it’s earned. The earning period field allows you to record when the compensation was earned.
If you have more than one payroll cycle in a month, you should submit a transmittal report with each payroll cycle. Contact ESS to arrange the transition from one report per month to multiple reports.
Regular transmittal reports are due to DRS by the 15th of the month following the month being reported. For example, the December transmittal report is due Jan. 15. If a transmittal report is late, DRS will assess a late penalty fee. RCW 41.50.110(5)
Plan 3
Because investment returns affect the size of Plan 3 members’ defined contribution accounts, DRS recommends employers send the Plan 3 member contributions and the transmittal report as close to each payday as possible.
Failure to report timely, accurate data can negatively impact a member’s defined contribution account.
Refer to WAC 415-111-110 for employer responsibilities and to review potential employer liability for lost earnings due to employer error.
Deferred Compensation Program (DCP)
Participating employers are required to report employees who participate in DCP. The DCP transmittal report must reflect non- taxed or taxed participant deferrals and employer paid contributions as of each payday. Reports received more than five days beyond an employer’s payday will be considered late.
The DCP deferral change report will reflect the pay date when deferrals should begin and the amount elected by the employee for both new participants and participants who are requesting a change to their deferral amount. Political subdivisions and higher education employers cannot start, stop, increase or decrease an employee’s deferral until the change is on the DCP deferral change report.
If your newly hired employees are enrolled automatically because you participate in auto-enroll, you must provide a separate file.
DRS will process DCP reports when both the data and monies have been reconciled.
Penalty fees for late reporting
State law permits DRS to assess a fee to employers for late or inaccurate reporting. RCW41.50.110(5)
Interest for late payments
The monthly transmittal payment is due by the 15th of the month following the report period of your transmittal. Interest will be assessed for late payments. RCW 41.50.120
Inaccurate reporting fees
Deficiency charges are not applied for inaccurate reporting, such as rejected transactions, warnings or system-corrected errors.
Reporting method options
- Log into ERA
- Select Help
- Select Reporting
- Choose a reporting method. Use the method that meets your business needs and allows you to report accurately and on time.
- Interactive (replaced Web Based Transmittals – WBET)
- Manual Upload (no separate MFT password needed)
- MFT (Manage File Transfer)
Contact Employer Support Services to switch between Interactive and Manual Upload/MFT.
good to know:
You can submit DCP reports through Interactive even if you report retirement through another method.
The reporting process
If you are a new employer or have resumed reporting, you must contact ESS to establish or reactivate your account. ESS will give you instructions on how to begin once your account has been activated. Your transmittal report must include the following:
- One summary record for each transmittal report (reporting group)
- Defined benefit information for members of all systems and plans (not applicable for DCP)
- Defined contribution/deferral information for Plan 3 members and DCP participants
good to know:
Use the other record types, such as member profile, employment information and plan choice only when necessary. See file upload technical requirements (above) for full explanations of each record type.
To establish or reactivate your account, you will need to coordinate with Employer Support Services (ESS) to get instructions about how to begin.
Adding new employees
When you hire a new employee who’s eligible for retirement system coverage or who participates in DCP, you must begin reporting the employee to DRS. You must also report an existing employee who becomes eligible for membership in a DRS retirement plan. You must also report to DRS any newly employed retiree of a Washington state retirement system.
Verifying retirement history
Use the ERA Member Management process to determine whether the employee has any retirement history. If so, in which retirement systems and plans were they a member? Verifying prior plan membership and retirement status is critical to ensure accurate reporting. This includes determining if the employee can transfer to PERS Plan 3 or if they must choose between Plan 2 or Plan 3 within 90 days of employment. The ERA Member Management process will allow you to look up the member’s history and guide you through determining eligibility.
DCP
If you use the manual upload or interactive reporting methods, use the DCP change report to view employees who are newly enrolled in DCP and can be reported, or those who have changed their deferral rate. You should not establish a DCP deduction before receiving this report or approval from DRS. If a DCP report is submitted and you need to correct it prior to sending in your payment, contact DRS.dcpacctg@drs.wa.gov and request your report to be returned to you for editing and resubmittal.
Name and address changes
You can update active members’ names and addresses through the ERA Member Management process or on the transmittal. Retirees and those who have applied for retirement will need to contact DRS directly to update their information.
Plan choice reporting (Plan 2 and 3)
This section applies to the Public Employees’ Retirement System (PERS), the School Employees’ Retirement System (SERS) and the Teachers’ Retirement System (TRS).
Plan choice reporting falls into three groups:
- New members and potential members (substitutes)
- Members who chose Plan 2 or Plan 3, or defaulted to Plan 3
- Plan 2 members with a January transfer option
Does the member have a plan choice?
To review an employee’s retirement history and to determine if they have a plan choice, use the ERA Member Management process. New members with no prior membership and potential members hired into eligible positions must choose Plan 2 or Plan 3 within the first 90 days of their eligible employment, or they will be defaulted.
New member plan choice
New members of PERS, SERS or TRS have an option to choose Plan 2 or Plan 3 if they established membership on or after:
- TRS – July 1, 2007
- SERS with no prior PERS plan 2 membership – July 1, 2007 through July 31, 2009
- All new SERS members – Aug. 1, 2009
- PERS –
- March 1, 2002: State agency and higher education employers
- September 1, 2002: Local government employers
Potential members (substitutes) should be treated like new members; they have a plan choice if hired into an eligible position.
If members don’t provide their plan choice and have a plan choice window they will be auto-defaulted into Plan 2.
Report the member into Plan 2 until they make a plan choice by completing and turning in the Member Information Form (MIF) or they will default after 90 days.
Employer responsibilities regarding plan choice
ERA will send notifications to your ERA Message Center at 30, 60 and 90 days, reminding you to input the member’s plan choice. ERA will also email reminders to members at 45 and 75 days if they haven’t made a plan choice. Report the plan choice through the member management process or submit it through the employer reporting process.
For detailed instructions about how to maintain member information, select Help at the top after logging into ERA. See the Update Member Information online help topic.
As the employer, you have responsibilities for accurate and timely reporting of plan choice retirement data including the following:
- Verify the correct plan and choice options for new employees using the ERA Member Management process.
- Provide members with an orientation informing them of their plan choice options.
- Distribute all necessary forms and publications to employees. Provide the Plan Choice booklet with the Member Information Form (MIF) to new plan choice members immediately upon hire, and the MIF to newly hired existing Plan 3 members eligible to elect a new contribution rate.
- Monitor the 90 calendar day choice period and default employees if they do not make an election.
- Verify that members sign and date all required sections of the MIF. Submit the signed form to DRS after you have reported their information through the transmittal.
- Report an employee’s plan decision. For Plan 3, also report their contribution rate option and investment program on the first available regular transmittal following the receipt of the MIF.
- Deduct and report Plan 3 member contributions for new or existing Plan 3 members prospectively, starting with the first available pay period after you receive their signed MIF with required selections, or the member will default. Don’t deduct contributions at the Plan 3 rate retroactively back to the date of hire.
- Deduct and report the correct Plan 3 member contributions based on the member’s chosen rate option. DRS doesn’t edit Plan 3 member contributions based on the compensation reported, but instead accepts what the employer reports for member contributions.
- Report Plan 3 member contributions as paid. Report employer contributions as earned.
- Use the new rate effective the first day of the following month if the Plan 3 rate changes following a member’s birthday (rate options B and C).
- Keep member addresses current.
- Submit a transmittal correction as soon as possible for rejected data. Rejected Plan 3 member contributions create the potential for lost earnings on investments.
Reporting existing Plan 3 members
When reporting new hires who previously established membership in Plan 3, include:
- The compensation, employer contributions, hours, begin date and other information typically sent on the first transmittal report.
- Member contributions, contribution rate option and the investment program upon receipt of the MIF. If you do not receive the MIF within 90 calendar days after a member’s first day of work, the default is contribution rate option ‘A’ and the Self-Directed Investment Program (SELF).
Until you receive the MIF or you default the member to rate option ‘A’ and SELF, don’t include member contributions, contribution rate option or investment program.
In all cases, upon receiving the MIF, you must include the information listed above on the next transmittal report based on your payroll cutoff schedule. Scan the completed MIF and upload to ERA using the upload documents process.
Plan 3 members returning to work for the same employer
Plan 3 members who separate from employment and return to work for the same employer can select a new rate option only if they worked for a different employer during their separation period. To determine if the returning employee has worked elsewhere you could ask, “did you work for another employer between your termination and new hire dates?” Another alternative is to review rehired employees’ job applications for interim employment. Use this information to determine if they have the option to choose a new contribution rate.
Plan 3 members working for more than one employer
Plan 3 members working for more than one employer in eligible positions can establish a different rate option and investment program with each employer.
Plan 2 members with January transfer option
You’ll receive a notification in your ERA message center each year with a list of members who have a January transfer option. You can also verify that members have a January transfer option by using the ERA Member Management process or the ERA plan choice/transfer report.
Report a plan transfer during the transfer window
To transfer plans, members must complete the Member Transfer form and submit it to the employer during the month of January.
Plan transfer records should be sent to DRS on the January or February transmittal report. To report the transfer date, include the date the member signed the member transfer form as the choice date ‘3X’ in the plan choice field, then upload the form to ERA using the Upload Documents process.
You should report a plan transfer as soon as possible after you receive the Member Transfer form. But it is also possible to report a transfer at any time during the year as long as the transfer date entered is a January date.
Complete the plan choice record
There are three different plan choice record options based on an employee’s retirement system history. Use the Member Management process in ERA to lookup a member’s history before determining how to complete the plan choice record.
SFT or manual upload
To report a member’s plan choice or default through SFT or Manual Upload, use the information on the signed Member Information Form (MIF) to complete the Plan Choice Record as follows, or when you default the member:
- Plan choice field: report ‘2C,’ ‘3C’ or ‘3D’.
- Plan choice date: report the date the member signed the MIF or report the default date (90th day). This date can be the same as the begin date but not before.
If a member defaults, the plan choice date is the 90th day from the first day of work. For example, if an employee begins work on Oct. 1, then Dec. 30, is the 90th day.
The employer’s transmittal records members’ plan choice/default and assigns them permanently to Plan 2 or moves the data to Plan 3 if applicable. Whenever a plan choice is transmitted, upload a copy of the MIF to ERA using the Upload Documents process.
Refer to the plan choice record for other options for completing this record based on the employee’s retirement system history.
Interactive
To report the member’s plan choice or default through Interactive, use the plan choice record type. The system will walk you through completing the record.
New members
If reporting for the first time, be sure to include the begin date even if it’s the same as the plan choice date.
To report a new member who chooses or defaults into Plan 2, you must report the plan choice date and the plan choice code ‘2c.’
To report a new member who chooses Plan 3, you must report the following after receiving the MIF:
- New plan number (Plan 3)
- Plan choice date
- Plan choice code ‘3c’ or ‘3d’
- Member contribution rate and investment program selections
January transfer option members
To report members transferring to Plan 3 via the January transfer option, you must report all of the following after receiving the signed Member Transfer form:
- New plan number (Plan 3)
- Plan transfer date (must be a January date)
- Plan choice code ‘3x’
- Member contribution rate and investment program selections
Existing Plan 3 members
To report a newly hired employee who previously established membership in Plan 3, you must report the compensation, employer contributions, hours begin date and other information typically sent on the first transmittal report. Don’t report member contributions, contribution rate option or investment program until you receive the signed MIF, or after the member defaults to contribution rate Option ‘A.’ If you don’t receive the MIF within 90 calendar days of a member’s date of hire, you must report contribution rate option ‘A’ and SELF.
The plan choice record includes
1. Plan choice date
The plan choice date records the date when a new member choses Plan 2 or Plan 3 on the signed MIF, or when the member defaults to Plan 3. The plan choice date is the 90th day from the date of hire.
The transfer date records the date when an existing Plan 2 member signed the Member Transfer form during the Plan 3 January transfer window.
2. Plan choice
You must report one of the following codes for new Plan 2 members:
- 2C –member chooses Plan 2
- 3C –member chooses Plan 3
- 3D –member is defaulted into Plan 3
- 3X –member transfers to Plan 3
If you’re setting up a plan choice record for your payroll system for the first time, refer to Transmittal Report Technical Requirements – MRL Plan Choice Record.
Submit the plan choice record only one time per member. The plan choice and the associated date are required on the transmittal to record a member’s choice.
When reporting a Plan 2 member who is choosing Plan 2, all information must be reported in Plan 2 with the report that includes the plan choice record.
When reporting a Plan 2 member who is choosing or being defaulted to Plan 3, all information must be reported in Plan 3 with the report that includes the plan choice record.
Refer to the section, Plan 3 Reporting – January Transfer Option
Stop reporting an employee
Separation – when employees terminate with your organization, you must submit an eligibility end date. Use the Employment Information Record to submit the end date.
Termination – when a participant changes their deferral to zero, stop reporting the participant.
Do not report any date. Upon termination, add the participant back onto the transmittal report to send the end date.
File upload technical requirements
This section contains information detailing the formatting requirements necessary for generating a file for upload/SFT from your payroll system.
The Multiple Record Layout (MRL)
The MRL is used by employers to report through Manual File Upload or SFT.
Deprecated fields
Some fields on the MRL were deprecated when ERA was released. This means that DRS no longer requires or supports the data submitted in those fields.
Please note that you’ll see space for the deprecated fields in the MRL. This is so employers who were using MRL before ERA don’t have to remove those fields from the MRL. DRS will ignore the data in the deprecated fields.
If you choose the MRL, you will need to include these deprecated fields as you build your MRL but you will not need to report data in a deprecated field.
New fields
Several new fields were added to the MRL for ERA. To use ERA, you must add the new fields to your MRL.
The summary record: “S” record
The summary record must be part of every transmittal report to DRS, but the summary record isn’t counted in the total records reported field. You can send one file with multiple reports, but each report must have its own summary record. The reporting group number included in the summary record distinguishes one transmittal report from another. Some employers might have more than one reporting group number [such as, a reporting group number for the Public Employees’ Retirement System (PERS), and a reporting group number for the Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF)]. Employers who participate in DCP will have an additional reporting group number.
| Field | Format | Field length | Fixed start | Fixed end | Key field | Updating for ERA?(Y/N) | Description |
|---|---|---|---|---|---|---|---|
| Record Type Identifier | Character | 1 | 1 | 1 | N | For the Summary Record, this is "S." Each record has a Record Type Identifier. If you use a spreadsheet to create the transmittal report , or the file contains rows that aren't filed with transmittal report data (such as column headings), mark them with "L" so the DRS system won't read them as data. | |
| Reporting Group Number | Character | 6 | 2 | 7 | Y | N | This is a DRS assigned number and is system specific. Employers who participate in multiple systems have a specific Reporting Group Number for each system. |
| Reporting Period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report. |
| Reporting Type | Character | 1 | 14 | 14 | Y | N | Indicates whether the report is a regular report (R) or a correction report (C). |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the months sequence of reports (for instance. 01 for the first, 02 for the second). Together, the Report Version Number and Expected Monthly Reports fields identify the expected number of transmittal reports for a specific month. |
| Expected Monthly Reports | ## | 2 | 17 | 18 | N | The expected number of transmittal reports for a specific month. The number of expected reports should match the number of payrolls. | |
| Total Compensation | +/-#########.## | 13 | 19 | 31 | N | Sum of the compensation on the Defined Benefit Record. It should equal the sum of all transactions for which compensation is reported. | |
| Total Member Contribution Deferrals | +/-#########.## | 13 | 32 | 44 | N | Sum of the member contribution for both the Defined Benefit Record and the Defined Contribution Record. | |
| Total Employer Contributions | +/-#########.## | 13 | 45 | 57 | N | For Retirement, this is the sum of employer contribution for the Defined Benefit Records. For DCP, this is the sum of employer contribution for the Defined Contribution Records. | |
| Total Hours | +/-#########.## | 12 | 58 | 69 | N | Sum of the hours for all plans (except TRS Plan 1) reported within the Defined Benefit Record. Total hours must to be reported to the nearest tenth of a percent. | |
| Total Records Reported | ####### | 7 | 70 | 76 | N | The Total Number of detailed transactions on the transmittal report. Don't include the Summary Record in this count. It should equal the sum of all records reported. | |
| Total Days | +/-#########.## | 12 | 77 | 88 | N | Sum of the days for TRS Plan 1 members reported within the Defined Benefit Record. Total days must be reported to the nearest tenth of a percent. |
The member profile record: “M” record (not applicable for retirees)
The member profile record is required the first time you report an employee (not required for a DCP participant). The record is also used to report changes in the member’s address, phone number, email, birth date and gender code.
| Field | Format | Field length | Fixed start | Fixed end | Key field | Updated for ERA? (Y/N) | Description |
|---|---|---|---|---|---|---|---|
| Record Type Identifier | Character | 1 | 1 | 1 | N | For the Member Profile Record, this IS is "M", Each record has a Record Type identifier, if you are using a spreadsheet to create the transmittal report, or the file contains rows that aren't filed with transmittal report data(such as column headings), the rows must be marked with "L" so the DRS system will not read them as data. | |
| Reporting group Number | Character | 6 | 2 | 7 | Y | N | |
| Reporting period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the years and month of the transmittal report. You should use the same reporting period for all entries with the report |
| Report Type | Character | 1 | 14 | 14 | Y | N | Indicates weather the report is a regular report 9R) or a correction report(C) |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the month's sequence of reports (for instance, 01 for the first, 02 for the second). |
| Social Security Number | ######### | 9 | 17 | 25 | N | To process the transaction , a valid Social Security number is necessary. | |
| DEPRECATED Member/Participant Name Change Flag | Character | 1 | 26 | 26 | Y | ERA updates a members name if its different from the current name on file. DRS doesn't need a flag to trigger a name update. |
|
| Member/Participant Last Name | Character | 35 | 27 | 61 | N | Identifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid Last Name is required to process the transaction. | |
| Member/Participant First Name | Character | 35 | 62 | 96 | N | Identifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid First Name is required to process the transaction. | |
| Member/Participant Middle Name | Character | 35 | 97 | 131 | N | Identifies the employee being reported. Three fields (Last Name, First Name, Middle Name) can be used to report the name. A valid Middle Name is required to process the transaction. | |
| Member/Participant Name Extension | Character | 3 | 132 | 134 | N | Provides the legal extension of the members name (such as LLL, SR or JR). This field is not used to report extensions earned through education(such as Dr. or DDM). | |
| Member/Participant name Title | Character | 5 | 135 | 139 | N | This field accepts only two titles. Dr. or Rev. Mr, Mrs., Miss or Ms. will be ignored and default to blank. | |
| Member/ Participant Suffix | Character | 5 | 140 | 144 | N | Abbreviations indicating degrees earned through education(such as PhD). | |
| DEPRECATED - Address Change Flag | Character | 1 | 145 | 145 | Y | ERA updates a members s address if its different from the current address on file. DRS doesn't need a flag to trigger the change. | |
| Address Line 1 | Character | 35 | 146 | 180 | N | Mailing addresses information for domestic and foreign addresses. Address line 1 is required. | |
| Address Line 2 | Character | 35 | 181 | 215 | N | Mailing addresses information for domestic and foreign addresses. Address line 2 is required. | |
| Address Line 3 | Character | 35 | 216 | 250 | N | foreign addresses. Address line 3 is required. | |
| City | Character | 35 | 251 | 285 | N | The name of the city in the mailing address for both domestic and foreign addresses. City is required for foreign addresses if the Foreign Province Name is left blank. | |
| State Code | Character | 2 | 286 | 267 | N | The state abbreviation in the mailing address for domestic addresses. Required for domestic addresses. | |
| Zip Code | ##### | 5 | 288 | 292 | N | The Zip code in the mailing address for domestic addresses. Required for domestic addresses. | |
| Zip Code Extension | #### | 4 | 293 | 296 | N | The Zip code extension in the mailing address for domestic addresses. Optional for domestic addresses. | |
| Gender Code | Character | 1 | 297 | 297 | N | The member's gender. F (Female), M (Male), U (Unspecified), X (Non-Binary). | |
| Birth Date | YYYYMMDD | 8 | 296 | 305 | N | The members or participants birth date. | |
| New - Phone Number Type | Character | 1 | 306 | 306 | Y | The phone number type(work = W, home = H). Phone Number Type is optional. If a phone number is reported and this field is left blank, the field will default to W = work. | |
| New - Phone number | Character | 10 | 307 | 316 | Y | The members domestic work or home phone number. Phone number is optional. | |
| New - Foreign Phone Number | Character | 15 | 317 | 331 | Y | The members foreign work or home phone number. Foreign Phone number is optional. | |
| New - Foreign Country Name | Character | 35 | 332 | 366 | Y | The country in the mailing address for foreign addresses. Required for foreign addresses. | |
| New - Foreign Province Name | Character | 35 | 367 | 401 | Y | The province name in the mailing address for foreign addresses. Only required for foreign addresses of the City is left blank. | |
| New - Foreign Postal Code | Character | 9 | 402 | 410 | Y | The postal code in the mailing address for foreign addresses. Foreign Postal Code is optional. | |
| New - Email Address | Character | 250 | 441 | 660 | Y | The members work or personal email addresses. Email Address is optional. | |
Example Form
| "M" record changes | |
|---|---|
| To report changes to member's or participant's personal information on the "M" record you can choose one of two options. Neither option requires changes to the MRL. | |
| Option 1: Submit a partial "M" record. There are six separate parts to an "M" record: 1. Name 2. Address 3. Phone Number 4. Email Address 5. Date of Birth 6. Gender Code Option 1 allows you to updates a single part, or multiple parts, as long as you include all the fields associated with the part. Fields required for a change to a specific part are listed in this column. You can submit multiple changes in one record (for example, Name and Address) | Option 2: Submit a complete "M" record with every mandatory field. |
| 1. Name (First, Last and Middle) | |
| 2. Address (Domestic or Foreign) | |
| 3. Phone Number (Domestic or Foreign Phone Number, and/or Phone Number Type) | |
| 4. Email Address | |
| 5. Birth Date | |
| 6. Gender Code | |
The employment information record: “E” record
The employment information record is required the first and last time you report an employee. (DCP exception: When you’re reporting an employee in DCP, only the end date is required; we will add the start date.) It’s also used to update a member’s type code and the control number or organization display information. The leave/disability start and end date fields are used to record disability leave periods for LEOFF members. This record is not needed or expected on every report.
| Field | Format | Field Length | Fixed Start | Fixed End | Key Field | Updated for ERA? (Y/N) | Description |
|---|---|---|---|---|---|---|---|
| Record Type Identifier | Character | 1 | 1 | 1 | N | Each record has a Record Type Identifier. If you're using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings), mark the rows with the so the DRS system will not read them as data. |
|
| Reporting Group Number | Character | 6 | 2 | 7 | Y | N | This is a DRS assigned number and is system specific. Employers who participate in multiple systems have a specific Reporting Group number for each system. |
| Reporting Period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report. |
| Report Type | Character | 1 | 14 | 14 | Y | N | Indicates whether the report is a regular report (R) or a correction |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the months sequence of reports (such as, 01 for the first, 02 for the second). |
| Social Security Number | ######### | 9 | 17 | 25 | N | To process the transaction, a valid Social Security number is mandatory |
|
| System Code | Character | 1 | 26 | 26 | N | Identifies the system code being reported. | |
| Plan Code | # | 1 | 27 | 27 | N | Provides the plan number of the member's system. |
|
| Type Code | ## | 2 | 28 | 29 | N | Used to identify the type of employer, and in some cases, the type of work performed by the member. |
|
| Begin Date | YYYYMMDD | 8 | 30 | 37 | N | The date a retiree begins employment or changes position status The date a member begins employment that is eligible for retirement system coverage A substitute begin date Mandatory date for each person you report for the first time • The Begin Date is used for the Deferred Compensation Program (DCP) |
|
| End Date | YYYYMMDD | 8 | 38 | 45 | N | Retirement Systems • The date a retiree ends employment or changes position status · The date a member ends employment that is eligible for retirement system coverage This date can be equal to the employment termination date or an earlier date if the employee is originally hired into an eligible position and later moves into an ineligible position. This date should be on the last transmittal you expect to use for a member Deferred Compensation Program The date a participant terminates employment. This includes participants who have previously suspended their deferrals. This date should be on the last transmittal report you expect to use for a participant. |
|
| Display Leave Start Date | YYYYMMDD | 8 | 46 | 53 | N | The disability leave start date. Disability leave for LEOFF members must be reported if the period of leave exceeds three days. | |
| Display Leave End Date | YYYYMMDD | 8 | 54 | 61 | N | The disability leave start date. Disability leave for LEOFF members must be reported if the period of leave exceeds three days. | |
| Deprecated - Control Number | Character | 6 | 62 | 67 | Y | No longer used |
|
| Deprecated - Organization Display | Character | 6 | 68 | 73 | Y | No longer used |
The defined benefit record: “B” record (not applicable for DCP)
The defined benefit record should be on every report for each member who has been reported with a begin date. At least one defined benefit record per member must be reported for each earning period being reported. This should continue until an end date is reported. DCP data is not included on this record.
| Field | Format | Field length | Fixed start | Fixed end | Key field | Updated for ERA?(Y/N) | Description |
|---|---|---|---|---|---|---|---|
| Record Type Identifier | Character | 1 | 1 | 1 | N | For the Defined Record (Record this IS as "B") Each record has a Record Type Identifier. If you are using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings). mark rows as "L" so the DRS system will not read them as data |
|
| Reporting Group Number | Character | 6 | 2 | 7 | Y | N | A specific DRS assigned number. Employers who participate in multiplied systems have a specific have a specific. Reporting Group number for each system. |
| Reporting Period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report. |
| Report Type | Character | 1 | 14 | 14 | Y | N | Indicates whether the report is a regular report (R) or a correction report (C). |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the months sequence of reports (such as, 01 for the first, 02 for the second) |
| Social Security Number | ######### | 9 | 17 | 25 | N | To process the transaction, a valid Social Security number is mandatory. | |
| System Code | Character | 1 | 26 | 26 | N | Identifies the system being reported. | |
| Plan Code | # | 1 | 27 | 27 | N | Provides the plan number of the members system. | |
| Type Code | ## | 2 | 28 | 29 | N | Identifies the type of employer, and in some cases, the type of work performed by the member | |
| Earning Period | YYYYMM | 6 | 30 | 35 | N | The year and month in which the compensation was earned. Only one earning period can be reported per transaction. You must create transactions for each earning period that needs to be reported. | |
| Deprecated status code | Character | 1 | 36 | 36 | Y | This field was replaced with the new four character "Extended Status Code" field. | |
| Hours | +/-###.# | 6 | 37 | 42 | N | For all retirement systems and plans except the hours the member worked during the earning period being reported. Hours must be reported to the nearest tenth of a percent. | |
| Days | +/- ##.# | 5 | 43 | 47 | N | For TRS Plan 1 members, service is reported in days. Use this field to report the days the TRS Plan 1 member worked during the earning period being reported. Days must be reported to the nearest tenth decimal place. | |
| Compensation | +/- #######.## | 11 | 48 | 58 | N | In general, the salaries or wages earned by a member for personal services during a calendar month, payroll period or fiscal year are reported as compensation. Each retirement system and plan has different requirements for reporting compensation. | |
| Employer Contributions | +/- #######.## | 11 | 48 | 58 | N | Employer contributions are due on all compensation reported for each earning period. | |
| Defined Benefit Member Contributions | +/- #######.## | 11 | 70 | 80 | N | Members contribution for members of systems and plans other than PERS, SERS and TRS Plan 3 must be reported in this field. Plan3 member contributions are reported as part of the defined contribution record. | |
| New Extended Status Code | Character | 4 | 81 | 84 | Y | Status codes for the compensation, contribution and hours or days being reported for a member. You can use only one status code per reported transaction. If you need to report more than one status code for a member, use additional transactions for each code. | |
| New: Extended Status Code | Character | 4 | 81 | 84 | Y | Status codes for the compensation, contributions and hours or days being reported for a member. You can use only one status code per reported transaction. If you need to report more than one status code for a member , use additional transactions for each status code. This field accepts status codes between 1-4 characters in length. For more detail on status codes, see Chapter 7 Transactional Codes. See the example below. |
Example:
Status code for reporting overtime:
Employers with members who may earn more than two times their base pay have two options for reporting that compensation. Either reporting choice is acceptable in the following scenario:
Option 1: The employer chooses not to the optional A1 status code.
Rates of Pay/ Compensation
Regular Pay: 80 X $20 = $ 1600
Overtime at 1.5X: 8 X $30 = $240
Overtime at 2.0X: 8 X $40 = $320
Overtime at 2.5X: 4 X $50 = @200
Reported as:
A: $100 + $240 + $320 + $200 = $2360
80 + 8+ 8 + 4 = 100 hrs
| Record Type ID | Rpt Grp # | Rpt Prd | Rpt Type | Rpt Version # | SSN | Sys Code | Plan Code | Type Code | Earning Period | Status Code | Hours | Days | Compensation |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| B | 123456 | 201702 | R | 1 | 987654321 | P | 2 | 20 | 201701 | 100 | 0 | 2360 |
The MRL will look like this
Option 2: The employer chooses not to the optional A1 status code.
Rates of Pay/ Compensation
Regular Pay: 80 X $20 = $ 1600
Overtime at 1.5X: 8 X $30 = $240
Overtime at 2.0X: 8 X $40 = $320
Overtime at 2.5X: 4 X $50 = @200
Reported as:
A: $100 + $240 + $320 + $200 = $2360
80 + 8+ 8 + 4 = 100 hrs
| Record Type ID | Rpt Grp # | Rpt Prd | Rpt Type | Rpt Version # | SSN | Sys Code | Plan Code | Type Code | Earning Period | Status Code | Status | Days | Compensation |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| B | 123456 | 201702 | R | 1 | 987654321 | P | 2 | 20 | 201701 | 96 | 0 | 2160 | |
| B | 123456 | 201702 | R | 1 | 987654321 | P | 2 | 20 | 201701 | 4 | 0 | 200 |
The defined contribution record: “C” record
The defined contribution record should be on each report for every Plan 3 member who has a retirement deduction. The first time a member is reported in Plan 3, the records for defined contribution, member profile and plan choice must be reported. Include DCP deferrals on this record type. Updates to the defined contribution record include one deprecated field.
| Field | Format | Field length | Field start | Field end | Key field | Updated for ERA ? (Y/N) | Description |
| Record Type Identifier | Character | 1 | 1 | 1 | N | For the Defined Contribution Record, this ID is "C". Each record has a Record Type Identifier. If you are using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings), you must mark the rows with "L" so the DRS system will not read them as data. | |
| Reporting Group Number | Character | 6 | 2 | 7 | Y | N | This is a DRS-assigned number and is system specific Employers who participate in multiple systems have a specific Reporting Group Number for each system. |
| Reporting Period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report |
| Report Type | Character | 1 | 14 | 14 | Y | N | Indicates whether the report is a regular report (R) or a correction report (C) |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the months sequence of reports (such as 01 for the first, 02 for the second). |
| Social Security Number | ######### | 9 | 17 | 25 | N | To process the transaction, a valid Social Security number is mandatory | |
| System Code | Character | 1 | 26 | 26 | N | Identifies the system being reported. | |
| Defined Contribution/Deferrals | +/-#######.## | 11 | 27 | 37 | N | Used to report member contributions for Plan 3 members and deferrals for DCPXJRA participants. Once a member chooses Plan 3, all member contributions should be reported in Plan 3 - including any contributions on earnings as a Plan 2 member. | |
| DCP Only: Taxed/Non-taxed Status | Character | 1 | 38 | 38 | Y | Provide the one-character value (‘N’ for Non-Taxed or ‘T’ for Taxed) where Taxed is for Roth contributions. If an employer is reporting both non-taxed and taxed contributions for an individual member in the same report, they will need to use two separate rows to represent the two different contribution amounts. | |
| Investment Program | Character | 4 | 39 | 42 | N | Plan 3, employers fill this field with: · "WSIB" to direct member contributions to the Washington State Investment Board "SELF" to direct member contributions to the Self- Directed Investment Program Note: If a non-transferring Plan 3 member fails to select an investment program within 90 days of eligibility, your system must report "SELF | |
| Rate Option | Character | 1 | 43 | 43 | N | There are currently six rate options: A, B, C, D, E or F. Fill in this field with the applicable value to indicate the rate option the Plan 3 member has selected. Note: If a non-transferring member fails to select a rate option within 90 days of eligibility, you must report A. | |
| DCP Employer Contributions | +/-#######.## | 11 | 44 | 54 | Y | Employer contributions (May be matching or non-matching). Include employer contributions value separate from the member contribution value. |
The plan choice record: “T” record
The plan choice record applies only to PERS, SERS and TRS members. You submit the plan choice record only one time per member, per system.
DRS will not move a Plan 2 member into Plan 3 without a plan choice date or transfer date. The plan choice information is required when the choice/transfer date is reported. When reporting a member on the plan choice record, you must include the defined contribution record.
| Field | Format | Field length | Fixed start | Fixed end | Key field | Updated for ERA ? (Y/N) | Description |
|---|---|---|---|---|---|---|---|
| Record Type Identifier | Character | 1 | 1 | 1 | N | For the Plan Choice Record, this ID is "T" Each record has a Record Type Identifier. If you're using a spreadsheet to create the transmittal report, or the file contains rows that are not filled with transmittal report data (such as column headings) mark the rows with "L" so the system will not read them as data |
|
| Reporting Group Number | Character | 6 | 2 | 7 | Y | N | This is a DRS assigned number and is system specific. Employers who participate in multiple systems have a specific Report Group Number for each system |
| Reporting Period | YYYYMM | 6 | 8 | 13 | Y | N | Identifies the year and month of the transmittal report. The same reporting period should be used for all entries within the report. |
| Report Type | Character | 1 | 14 | 14 | Y | N | Indicates whether the report is a regular report (R) or a correction report (C). |
| Report Version Number | ## | 2 | 15 | 16 | Y | N | Identifies which report this is in the months sequence of reports (such as 01 for the first, 02 for the second) |
| Social Security Number | ######### | 9 | 17 | 25 | N | To process the transaction, a valid Social Security number is mandatory |
|
| System Code | Character | 1 | 26 | 26 | N | Identifies the system being reported |
|
| Plan Choice Date or Transfer Date | YYYYMMDD | 8 | 27 | 34 | N | The dates from the Plan Enrollment Form or the Member Transfer Form. | |
| Plan Choice | Character | 2 | 35 | 36 | N | The two character code that describes the member's choice • 2C-New Plan 2 member chooses Plan 2 • 3C - New Plan 2 member chooses Plan 3 • 3X - Plan 2 member of PERS, SERS, TRS or transfers to Plan 3 per the January transfer option |
Date format options
DRS accepts three formats from automated systems on the MRL as described below.
Three MRL formats
ASCII text format – tab delimited
Typical system requirements = PC based spreadsheet or database program.
ASCII text format – comma separated values(CSV)
Typically system requirements = PC based spreadsheet or database program
ASCII text format – fixed length
Mainframe or PC based database
Excel files must be saved in one of these file types. Many employers who use Excel choose “CSV (Comma delimited)” from the Excel “Save as type” drop down menu.
