Wash. Admin. Code § 415-106-210
The following table indicates whether certain types of payments are reportable compensation under PSERS, and provides a cross-reference to the applicable WAC.
Type of Payment | PSERS Reportable Compensation? |
Annual leave cash outs | No - WAC 415-106-255 |
Assault pay (state employees) | Yes - WAC 415-106-270 |
Base rate | Yes - WAC 415-106-215 |
Cafeteria plans | Yes - WAC 415-106-290 |
Deferred wages | Yes - WAC 415-106-300 |
Disability insurance payments | No - WAC 415-106-275 |
Disability: Salary imputed while on duty-disability leave | Yes - WAC 415-106-270 |
Employer provided vehicle | No - WAC 415-106-325 |
Employer taxes/contributions | No - WAC 415-106-300 |
Fringe benefits, including insurance | No - WAC 415-106-295 |
Illegal payments | No - WAC 415-106-305 |
Legislative leave | Yes - WAC 415-106-285 |
Longevity/education attainment pay | Yes - WAC 415-106-215 |
Nonmoney compensation | No - WAC 415-106-315 |
Optional payments | No - WAC 415-106-310 |
Overtime payments | Yes - WAC 415-106-220 |
Performance pay | Yes - WAC 415-106-230 |
Paid leave | Yes - WAC 415-106-260 |
Reimbursements | No - WAC 415-106-320 |
Reinstatement payments | Yes - WAC 415-106-240 |
Retirement or termination bonus | No - WAC 415-106-235 |
Retroactive salary increase | Yes - WAC 415-106-245 |
Severance pay | No - WAC 415-106-250 |
Shared leave (state employees) | Yes - WAC 415-106-270 |
Sick leave cash outs | No - WAC 415-106-255 |
Standby pay | Yes - WAC 415-106-225 |
Time off with pay | Yes - WAC 415-106-255 |
Union leave1 | Yes - WAC 415-106-265 |
Unpaid leave2 | Yes - WAC 415-106-280 |
Vehicle allowances | No - WAC 415-106-330 |
1Only specific types of union leave are reportable. See WAC 415-106-265.
2Only the unpaid leave specified in WAC 415-106-280(2) will be used in the calculation of your AFC.
Wash. Admin. Code § 415-106-210
Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). 08-02-046, §415-106-210, filed 12/27/07, effective 1/27/08.