Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › MEMBERSHIP › Section 415-110-728 - If I work in both a SERS position and TRS position during the same school year, which system will I be in?

Current through Register Vol. 24-14, July 15, 2024
(1) If you work in both a SERS and TRS
				position during the same year, your membership status and the nature of your
				positions will determine the system your employer will report you in. You will
				be reported in either SERS or TRS according to the following table:
Former TRS Plan 1 Members 
				  1/
Type of
Employment 
								2/
Type of Employer(s)
System You Will Be Reported In
A SERS-eligible position and a full-time teaching
								position
Same SERS employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS-eligible position and a less than full-time
								teaching position
Same SERS employer
SERS
regular reporting for both
								positions.
Separate SERS employers
SERS
regular reporting for SERS
								position.
TRS
substitute reporting for TRS
								position. If the service qualifies you to reestablish membership under
								RCW
								41.32.240 and you choose to purchase the
								service, then any previously reported SERS service for that same fiscal year
								will be transferred to TRS.
A SERS substitute or ineligible position and a
								full-time teaching position
Same SERS employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for SERS
								position. If you choose to purchase the service, it will be billed in
								TRS.
A SERS substitute or ineligible position and a less
								than full-time teaching position
Same SERS employer
TRS
regular reporting if combined, the
								position would qualify as a full-time teaching position. Otherwise report all
								of the time as TRS substitute reporting.
Separate SERS employers
SERS
substitute reporting for SERS
								position.
TRS
substitute reporting for TRS
								position. If the TRS service qualifies you to reestablish membership and you
								choose to purchase the service credit, then any time for that same fiscal year
								must be purchased as TRS service credit. If the SERS service qualifies you for
								membership and you choose to purchase only the SERS service, it will be billed
								in SERS.
TRS Plan 1 Members
Type of
Employment 
								2/
Type of Employer(s)
System You Will Be Reported In
A SERS-eligible position and a full-time teaching
								position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS-eligible position and a less than full-time
								teaching position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS substitute or ineligible position and a
								full-time teaching position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for SERS
								position. If you purchase the SERS service, it will be billed into TRS.
A SERS substitute or ineligible position and less
								than full-time teaching position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for SERS
								position. If you purchase the SERS service, it will be billed into TRS.
TRS Plan 2 or 3 Members
Type of
Employment 
								2/
Type of Employer(s)
System You Will Be Reported In
A SERS-eligible position and a TRS-eligible
								position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS-eligible position and a TRS-ineligible or
								substitute position
Same employer
SERS
regular reporting for both
								positions.
Separate SERS employers
SERS
regular reporting for SERS
								position.
TRS
substitute reporting for TRS
								position. If you choose to purchase the service, then any previously reported
								SERS service for that same school year will be transferred to TRS.
A SERS-ineligible or substitute position and a
								TRS-eligible position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for the SERS
								position. If the SERS service qualifies for membership, then it would be billed
								into TRS.
A SERS-ineligible or substitute position and a
								TRS-ineligible or substitute position
Same employer
TRS
regular reporting if combined, the
								position would qualify as an eligible teaching position. Otherwise report all
								of the time as TRS substitute reporting.
Separate SERS employers
TRS
substitute reporting for TRS
								position. If you choose to purchase the service credit, then any time for that
								same fiscal year must be purchased as TRS service credit.
SERS
substitute reporting for SERS
								position. If the SERS service qualifies you for membership and you choose to
								purchase only the SERS service, it will be billed in SERS.
SERS Members
Type of
Employment 
								2/
Type of Employer(s)
System You Will Be Reported In
A SERS-eligible position and a TRS-eligible
								position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS-eligible position and a TRS-ineligible or
								substitute position
Same employer
SERS
regular reporting for both
								positions.
Separate SERS employers
SERS
regular reporting for SERS
								position.
TRS
substitute reporting for TRS
								position. If the service qualifies you to establish membership and you choose
								to purchase the service, then any previously reported SERS service for that
								same school year will be transferred to TRS.
A SERS-ineligible or substitute position and a
								TRS-eligible position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for the SERS
								position. If you purchase the SERS service, it would be billed into TRS.
A SERS-ineligible or substitute position and a
								TRS-ineligible or substitute position
Same employer
TRS
regular reporting if combined, the
								position would qualify as an eligible teaching position. Otherwise report all
								of the time as TRS substitute reporting.
Separate SERS employers
TRS
substitute reporting for TRS
								position. If the TRS service qualifies you to establish membership and you
								choose to purchase the service credit, then any time for that same fiscal year
								must be purchased as TRS service credit.
SERS
substitute reporting for SERS
								position. If you choose to purchase only the SERS service, it will be billed in
								SERS.
Neither TRS Nor SERS Member
Type of
Employment 
								2/
Type of Employer(s)
System You Will Be Reported In
A SERS-eligible position and a TRS-eligible
								position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for both
								positions.
A SERS-eligible position and a TRS-ineligible or
								substitute position
Same employer
SERS
regular reporting for both
								positions.
Separate SERS employers
SERS
regular reporting for SERS
								position.
TRS
substitute reporting for TRS
								position. If the service qualifies you to establish membership and you choose
								to purchase the service, then any previously reported SERS service for that
								same school year will be transferred to TRS.
A SERS-ineligible or substitute position and a
								TRS-eligible position
Same employer
TRS
regular reporting for both
								positions.
Separate SERS employers
TRS
regular reporting for TRS
								position.
SERS
substitute reporting for the SERS
								position. If the SERS service qualifies for membership, and you choose to
								purchase the service, then it would be billed into TRS.
A SERS-ineligible or substitute position and a
								TRS-ineligible or substitute position
Same employer
TRS
regular reporting if combined, the
								position would qualify as an eligible teaching position. Otherwise report all
								of the time as TRS substitute reporting.
Separate SERS employers
TRS
substitute reporting for TRS
								position. If the TRS service qualifies you to establish membership and you
								choose to purchase the service credit, then any time for that same school year
								must be purchased as TRS service credit.
SERS
substitute reporting for SERS
								position. If the SERS service qualifies you for membership and you choose to
								purchase only the SERS service, it will be billed in SERS.
1/
"Former TRS 1 member," as used here, means you
								terminate your membership by withdrawing your contributions.
2/
Means during the same school year.
(2)
Defined terms used.
Definitions for the following terms used in
				this section may be found in the sections listed.
(a) "Eligible position" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(b) "Employer" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(c) "Ineligible position" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(d) "Member" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(e) "Membership" -
				RCW
				41.35.030 (SERS).
(f) "Report" - WAC
				415-110-010.
(g) "Service" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).