Wash. Admin. Code § 415-104-299
The following table will help you determine whether certain types of payments are basic salary under LEOFF Plan 1 or 2. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines basic salary based upon the nature of the payment, not the name applied to it. See WAC 415-104-311 (Plan 1) and WAC 415-104-360 (Plan 2).
Type of Payment | LEOFF 1 Basic Salary? | LEOFF 2 Basic Salary? |
Additional Duty Pay | Yes - WAC 415-104-3205 | Yes - WAC 415-104-360 |
Allowances (i.e. uniform) | No - WAC 415-104-3404 | No - WAC 415-104-390 |
Basic Monthly Rate | Yes - WAC 415-104-3200 | Yes - WAC 415-104-360 |
Cafeteria Plans | No - WAC 415-104-3303 | Yes - WAC 415-104-367 |
Deferred Wages Attached to Position | Yes - WAC 415-104-3201(1) | Yes - WAC 415-104-363(1) |
Deferred Wages not attached to a Position | No - WAC 415-104-3306 | No - WAC 415-104-363(2) |
Disability Payments | No - WAC 415-104-340 | No - WAC 415-104-380 |
Education Attainment Pay | No - WAC 415-104-3301 | Yes - WAC 415-104-375 |
Employer taxes/contributions | No - WAC 415-104-3401 | No - WAC 415-104-383 |
Fringe Benefits, including insurance | No - WAC 415-104-3402 | No - WAC 415-104-385 |
Illegal Payments | No - WAC 415-104-3403 | No - WAC 415-104-387 |
Leave Cash Outs/Severance | No - WAC 415-104-3304 | No - WAC 415-104-401 |
Longevity | Yes - WAC 415-104-311 | Yes - WAC 415-104-375 |
Overtime | No - WAC 415-104-3305 | Yes - WAC 415-104-370 |
Paid Leave | Yes - WAC 415-104-3203 | Yes - WAC 415-104-373 |
Payments in Lieu of Excluded Items | No - WAC 415-104-350 | No - WAC 415-104-405 |
Performance Bonuses | No - WAC 415-104-3302 | Yes - WAC 415-104-377 |
Retroactive Salary Increase | Yes - WAC 415-104-3202 | Yes - WAC 415-104-365 |
Reimbursements | No - WAC 415-104-3404 | No - WAC 415-104-390 |
Retirement or Termination Bonuses | No - WAC 415-104-3406 | No - WAC 415-104-395 |
Shift Differential | Yes - WAC 415-104-3204 | Yes - WAC 415-104-379 |
Special Salary or Wages | No - WAC 415-104-330 | Yes - WAC 415-104-375 |
Standby Pay | No - WAC 415-104-3405 | No - WAC 415-104-393 |
Tuition/Fee Reimbursement | No - WAC 415-104-3404 | No - WAC 415-104-390 |
Workers' Compensation | Not Applicable | No - WAC 415-104-380 |
Wash. Admin. Code § 415-104-299
Statutory Authority: RCW 41.50.050(5) and chapter 41.26 RCW. 03-06-042, §415-104-299, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050. 99-16-075, §415-104-299, filed 8/3/99, effective 9/3/99. Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-299, filed 12/6/96, effective 1/6/97.