Employer Reporting Application Portal
Per RCW 41.40.057, service credit in PERS can be purchased for eligible service rendered by an employee prior to the employer becoming a member of PERS. The amount of the employer and member contributions is referred to as Previous Service Cost.
Employers have four options for purchasing previous service credit for current employees but must use the same option for every employee enrolled in PERS. No recovery interest will be charged on the contributions due and either lump sum or installment payments may be chosen.
For options A, B1, and B2, DRS will issue an invoice to the employer for the employer's portion of the Previous Service Cost. If employer chooses installment payments, the employer must contact DRS within 30 days of the invoice date to set up a payment plan. Interest will be applied to late payments.
This calculator is for estimation purposes only. Actual amounts may vary.
Employer pays both member and employer contributions. Employer has 15 years from the date of entry in PERS to complete payment.
Member is granted service credit for the period of previous service, but cannot withdraw the member contributions that were paid by the employer for Previous Service Cost.
Employer and Member share the cost. The employer will be billed for employer contributions and the service credit will be added to the member's account after the member pays his or her portion in full. Member and Employer have five years from the date of entry in PERS to complete payment.
Example: An employer joins PERS on Jan. 1, 2015. All employer and member contributions are due no later than Jan. 1, 2020. The member chooses to pay in monthly installments and completes payment on Oct. 21, 2019. The employer is then invoiced and has until Jan. 1, 2020 to pay the employer portion.
Two sub-options are available when member and employer will share the cost.
Option B1:
Employer pays the employer contributions. Member pays the member's contributions.
Option B2:
Member and Employer each agree to pay a percentage of the total amount of Previous Service Cost.
For example, if the employer agrees to pay 30 percent of the total cost, the member must first pay 70 percent of the total cost.
Member pays the entire Previous Service Cost including member and employer contributions. Member has five years from the date the employer enters PERS to complete payment.
Once the member pays the Previous Service Cost in full, the service credit will be added to the member's account. Member may request refund of contributions or Previous Service Cost upon termination from eligible employment.
| From This Date | Through This Date | Compensation "as earned" for the period | Member Rate | Member Contribution Cost | Employer Rate | Employer Contribution Cost |
|---|---|---|---|---|---|---|
| Total Member: | $0.00 | Total Employer: | $0.00 |
| From This Date | Through This Date | Compensation "as earned" for the period | Member Rate | Member Contribution Cost | Employer Rate | Employer Contribution Cost |
|---|---|---|---|---|---|---|
| Total Member: | $0.00 | Total Employer: | $0.00 |
| From This Date | Through This Date | Compensation "as earned" for the period | Member Rate | Member Contribution Cost | Employer Rate | Employer Contribution Cost |
|---|---|---|---|---|---|---|
| Total Member: | $0.00 | Total Employer: | $0.00 |