Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › MEMBERSHIP › Section 415-108-728 - If I work concurrently in a PERS position and TRS position, which system will I be in?

Current through Register Vol. 24-14, July 15, 2024
(1) If you work
				concurrently in a PERS and TRS position, 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 PERS 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 substitute or less than full-time teaching
								position and a PERS-eligible position
Same employer
PERS - For both positions.
Separate TRS employers
PERS - For PERS position only. Your substitute
								part-time position is not reported unless you qualify for and elect to
								establish TRS membership under
								RCW
								41.32.240.
If you elect to establish TRS membership, your
								employers will report you in TRS for both positions. Any previously reported
								service credit and compensation in PERS will be transferred to TRS.
A TRS employer and non-TRS employer
PERS - For PERS position only. Your substitute
								part-time position is not reported unless you qualify for and elect to
								establish TRS membership under
								RCW
								41.32.240.
If you elect to establish TRS membership, you must
								elect either to:
1. Have your TRS service reported in PERS and
								receive service credit in PERS for both positions; or
2. Have your TRS service reported in TRS and not
								receive service credit for the PERS position.
A full-time teaching position and an eligible PERS
								position
Same employer
TRS - For both positions.
Separate TRS employers
TRS - For both positions.
A TRS employer and non-TRS employer
You must elect to:
1. Have your TRS service reported in PERS and
								receive service credit in PERS for both positions; or
2. Have your TRS service reported in TRS and not
								receive service credit for the PERS position.
TRS Plan 1 Members
Type of
Employment
2
/
Type of Employer(s)
System You Will Be Reported In
A full-time or less than full-time TRS position and
								an eligible PERS position
Same employer
TRS - For both positions.
Separate TRS employers
TRS - For both positions.
A TRS employer and non-TRS employer
You must elect either to:
1. Have your TRS service reported in PERS and
								receive service credit in PERS for both positions; or
2. Have your TRS service reported in TRS and not
								receive service credit for PERS position.
A full-time or less than full-time TRS position and
								an ineligible PERS position
Same employer
TRS - For both positions.
Separate TRS employers
TRS - For both positions.
A TRS employer and non-TRS employer
TRS - For the TRS position only; your ineligible
								PERS position is not reportable.
TRS Plan 2 Members
Type of
Employment
2
/
Type of Employer(s)
System You Will Be Reported In
An eligible TRS position and an ineligible PERS
								position
Same employer
TRS - For both positions.
Separate TRS employers
TRS - For TRS position only; your ineligible PERS
								position is not reported.
A TRS employer and non-TRS employer
TRS - For TRS position only; your ineligible PERS
								position is not reported.
An eligible TRS position and an eligible PERS
								position
Same employer
TRS - For both positions.
Separate TRS employers
TRS - For both
								positions.
3
/
A TRS employer and non-TRS employer
You must elect either to:
1. Have your TRS service reported in PERS and
								receive service credit in PERS for both positions; or
2. Have your TRS service reported in TRS and not
								receive service credit for the PERS position.
PERS Members
Type of
Employment
2
/
Type of Employer(s)
System You Will Be Reported In
An eligible PERS position and an ineligible TRS or
								substitute position
Same employer
PERS - For both positions.
Separate TRS employers
PERS - For the PERS position only. Your TRS service
								will not be reported unless you have met the eligibility criteria for TRS
								membership and choose to either:
1. Have your TRS service reported in PERS for both
								positions4/; or
2. Establish TRS membership and have your service
								in both positions reported in TRS. Any previously reported service credit and
								compensation in PERS will be transferred to TRS.
A TRS employer and non-TRS employer
PERS - For the PERS position only. You will not be
								reported for the TRS position unless you have met the eligibility criteria for
								TRS membership and choose to either:
1. Have your TRS service reported in PERS and
								receive service credit in PERS for both positions; or
2. Have your TRS service reported in TRS and not
								receive service credit for the PERS position.
Neither TRS Nor PERS Member
Type of
Employment
2
/
Type of Employer(s)
System You Will Be Reported In
An ineligible TRS and an ineligible PERS
								position
Same employer
TRS - For both positions if the positions combined,
								qualify as an eligible position.
Separate employers, TRS or non-TRS
Neither position reported.
A substitute teaching position and an ineligible
								PERS position
Same employer
Neither position reported. However, if you qualify,
								you may elect to establish membership in TRS at the end of the school year for
								your substitute teaching position under
								RCW
								41.32.013 and WAC
								415-112-140.
Separate employers, TRS or non-TRS
Neither position reported. However, if you qualify,
								you may elect to establish membership in TRS at the end of the school year for
								your substitute teaching position under
								RCW
								41.32.013 and WAC
								415-112-140.
1
/
"Former TRS 1 member", as used here, means you
								terminate your membership by withdrawing your contributions.
2
/
Means during the same school year.
3
/
EXAMPLE: A TRS 2 member teaches in an eligible
								position and during the summer, she works for a state agency in an eligible
								position under PERS. Because the member has established membership in TRS 2
								through employment as a teacher, her state agency employer must report her
								service and compensation from the PERS position to the Department in TRS
								2.
EXAMPLE: A TRS 2 member is employed concurrently by
								School District A in an eligible TRS position and by School District B in an
								eligible PERS position. Because he is a TRS 2 member, School District B
								employer must report his service and compensation from the PERS position to the
								Department in TRS 2. If the member terminates his employment in the TRS
								position with School District A, School District B will report him in PERS for
								the PERS position.
4
/
This provision applies retroactively to July 1,
								1996.
(2)
Defined terms used.
Definitions for the following terms used in
				this section may be found in the sections listed.
(a) "Eligible position" -
				RCW
				41.40.010.
(b) "Employer" -
				RCW
				41.40.010 (PERS);
				RCW
				41.32.010(TRS).
(c) "Ineligible position" -
				RCW
				41.40.010.
(d) "Member" -
				RCW
				41.40.010.
(e) "Membership" -
				RCW
				41.40.023.
(f) "Report" - WAC
				415-108-010.
(g) "Service" -
				RCW
				41.40.010.