Wash. Admin. Code § 415-106-230

Current through Register Vol. 25-01, January 1, 2025
Section 415-106-230 - Is performance pay reportable compensation?

Performance pay for meeting certain performance goals is reportable compensation because it is paid for services provided. Employers must document the dates over which the performance pay is earned, and provide that information if requested by the department.

Example:

An employer offers each employee in a work group an additional $100 if the work group has no work-related accidents during the upcoming year. Remaining accident free is a performance goal. Therefore the payment will be for services provided and will qualify as reportable compensation.

Wash. Admin. Code § 415-106-230

Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). 08-02-046, §415-106-230, filed 12/27/07, effective 1/27/08.