The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits.

Each job title at your organization must have a standard work day (SWD) established by board resolution or contract in order for you to calculate the days worked for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through 6) or as many as eight.

In some circumstances, such as creating a new job title or changing the responsibilities or hours for an existing job title, you may need to establish a new SWD. Use our Standard Work Day Resolution for Employees form (RS2418). (Here is an example.)

A SWD must be established for each employee title (for example, clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant.

You may establish different SWDs for different positions. For example, all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials six hours. Several SWDs may be established for the same title if the job duties vary significantly.

Your governing board also establishes SWDs for your elected and appointed officials and reports them by adopting a resolution. Use our Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A). (Here is an example.)

For more information, including how to submit a resolution, visit our Reporting Elected and Appointed Officials presentation.

Rev. 2/23