Wash. Admin. Code § 415-106-300

Current through Register Vol. 25-01, January 1, 2025

Section 415-106-300 - Are payroll deductions reportable compensation?

Amounts withheld from your salary or wages are reportable compensation. Examples include:

(1) Your member contributions to PSERS. Your employer's contributions are a fringe benefit and are not reportable compensation. See WAC 415-106-295.

(2) Amounts withheld for federal income tax purposes; and

(3) Other authorized voluntary deductions, such as deferred compensation or IRC section 457 plan contributions.

Wash. Admin. Code § 415-106-300

Statutory Authority: RCW 41.50.050(5), 41.37.010(6) and IRS regulations. 08-02-046, §415-106-300, filed 12/27/07, effective 1/27/08.