Current through Register Vol. 24-24, December 15, 2024
(1) If you have never been a member of the
teachers' retirement system (TRS), you may establish membership in Plan 2 or
Plan 3 if you worked as a teacher for seventy or more hours per month during at
least five months within a single school year period of September 1st through
August 31st, during the 1991-92 school year or later. You may apply for
membership for work prior to the 1991-92 school year if it meets the membership
requirements in effect when the work was performed. Your membership will begin
when your first optional bill to purchase substitute teaching service credit is
paid in full.
(2) If you have
already established membership and have not withdrawn your contributions, you
may be eligible to purchase service credit for working as a substitute teacher.
(a) TRS Plan 1. If you are a Plan 1 member,
you may apply to the department for service credit as a substitute teacher for
any school year during which you worked a minimum of twenty full-time days
between July 1st and June 30th.
(b)
TRS Plan 2 or Plan 3. If you are a Plan 2 or Plan 3 member, you may apply to
the department for service credit as described in subsection (4) of this
section, for any compensated employment as a substitute teacher that occurs
after your first month of established service credit. You may apply for service
credit for compensated employment as a substitute teacher that occurred prior
to your first month of established service credit if it meets the requirements
for membership as described in subsection (1) of this section.
(3) If you previously established
membership and withdrew your contributions, you may purchase service credit as
a substitute teacher if you meet the criteria in this subsection.
(a) TRS Plan 1. You may reestablish
membership in TRS Plan 1 if you worked as a substitute teacher for the
equivalent of ninety fulltime days within a single school year period of July
1st through June 30th.
(b) TRS Plan
2. You may reestablish membership in TRS Plan 2 if you worked as a substitute
teacher as described in subsection (1) of this section.
(c) TRS Plan 3. If you are a Plan 3 member
and withdrew your contributions, you may apply to the department for service
credit for any compensated employment as a substitute teacher that occurred
after your first month of established service credit. You may apply for service
credit for compensated employment as a substitute teacher that occurred prior
to your first month of established service credit if it meets the requirements
for membership as described in subsection (1) of this section.
(4) To apply, you must submit a
substitute teacher's application for service credit.
(a) Applications must be submitted no earlier
than the end of your plan's school year in which you worked. The school year
ends on June 30th for Plan 1, and August 31st for Plans 2 and 3.
(b) If you are establishing membership in TRS
for the first time, you must also submit a member information form to indicate
your selection of Plan 2 or Plan 3.
(c) If you are an established Plan 3 member,
you may also submit a member information form to indicate your contribution
rate and investment options. If you request a bill for your time as a
substitute without completing a form, your contribution rate and investment
option will be made at the default rate and investment option.
(d) If you are purchasing service credit for
a period prior to the 2004-05 school year, or for work performed for a higher
education employer or for the Washington state center for childhood deafness
and hearing loss or the school for the blind, you must also submit quarterly
reports to DRS along with your application for service credit. Quarterly
reports must show the exact hours worked and compensation earned each month,
and must be signed by the employer.
(5) To receive substitute teacher's service
credit, you must pay the appropriate member contributions.
(a) Upon receipt of your application
materials, the department will determine the amount of service credit you are
eligible to purchase and will provide an optional bill for the amount due. Your
service credit will be applied when the bill is paid in full.
(b) You have six months following the end of
the school year in which you worked to pay the member contributions
interest-free. Interest will begin to accrue on the first day of the seventh
month following the end of the school year. The school year ends on June 30th
for Plan 1, and August 31st for Plans 2 and 3.
(i) TRS Plan 1 or Plan 2. If payment is
received after the six month interest-free period, the amount due will include
interest on both the Plan 1 or Plan 2 member and employer
contributions.
(ii) TRS Plan 3. If
payment is received after the six month interest-free period, the amount due
will include interest on the Plan 3 employer contributions.
(6) Defined terms used.
Definitions for the following terms used in this section may be found in the
sections listed.
(a) "Member" - RCW
41.32.010(25).
(b) "Service" - RCW
41.32.010(43).
(c) "Substitute
teacher" - RCW 41.32.010(48).
Statutory Authority:
RCW
41.50.050(5). 13-08-055,
§415-112-140, filed 3/29/13,
effective 5/1/13; 04-21-080, §415-112-140, filed 10/20/04,
effective 11/20/04. Statutory Authority:
RCW
41.50.050. 00-10-015, §415-112-140, filed 4/21/00,
effective 5/22/00; 95-16-053, §415-112-140, filed 7/25/95,
effective 8/25/95.
