Section 415-106-245 - Are retroactive salary increases reportable compensation?A retroactive salary increase occurs when your rate of pay is increased and made retroactive to a prior date. You receive a lump sum payment to cover the increase earned during the earlier period.
(1) To qualify as reportable compensation under this section, the retroactive salary increase must be made pursuant to: (a) An order or conciliation agreement of a court or administrative agency charged with enforcing federal, state, or local statutes, ordinances, or regulations protecting employment rights;(b) A bona fide settlement of a claim before a court or administrative agency for a retroactive salary increase;(c) A collective bargaining agreement; or(d) Action by a personnel resources board which expressly states the payments are retroactive.(2) Your employer must report compensation for the month in which it was earned.Wash. Admin. Code § 415-106-245
Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). 08-02-046, §415-106-245, filed 12/27/07, effective 1/27/08.