Wash. Admin. Code § 415-108-443
The following table indicates whether certain types of payments are reportable compensation under PERS Plan 1, 2, or 3 and provides a cross-reference to the specific WAC.
Type of Payment | PERS 1 Reportable Compensation? | PERS 2 or 3 Reportable Compensation? | ||
Annual Leave Cash Outs | Yes - WAC 415-108-456 | No - WAC 415-108-456 | ||
Assault Pay (State Emp.) | Yes - WAC 415-108-468 | Yes - WAC 415-108-468 | ||
Base Rate | Yes - WAC 415-108-451 | Yes - WAC 415-108-451 | ||
Car Allowances | No - WAC 415-108-4851 | No - WAC 415-108-4851 | ||
Cafeteria Plans | Yes - WAC 415-108-455 | Yes - WAC 415-108-455 | ||
Deferred Wages | Yes - WAC 415-108-459 | Yes - WAC 415-108-459 | ||
Disability Payments | No - WAC 415-108-477 | No - WAC 415-108-477 | ||
Disability: Salary lost while on disability leave | Yes - WAC 415-108-468 | Yes - WAC 415-108-468 | ||
RCW 41.40.038 | RCW 41.40.038 | |||
Employer Provided Vehicle | No - WAC 415-108-4802 | No - WAC 415-108-480 | ||
Employer taxes/contributions | No - WAC 415-108-459 | No - WAC 415-108-459 | ||
Fringe Benefits, including insurance | No - WAC 415-108-475 | No - WAC 415-108-475 | ||
Illegal Payments | No - WAC 415-108-482 | No - WAC 415-108-482 | ||
Legislative Leave | Yes - WAC 415-108-464 | Yes - WAC 415-108-464 | ||
Longevity/Education Attainment Pay | Yes - WAC 415-108-451 | Yes - WAC 415-108-451 | ||
Nonmoney Maintenance | Yes - WAC 415-108-4703 | No - WAC 415-108-470 | ||
Optional Payments | No - WAC 415-108-483 | No - WAC 415-108-483 | ||
Payments in Lieu of Excluded Items | No - WAC 415-108-463 | No - WAC 415-108-463 | ||
Performance Bonuses | Yes - WAC 415-108-453 | Yes - WAC 415-108-453 | ||
1A portion of the value of an employer car allowance may be reportable compensation. See WAC 415-108-485.
2A portion of the value of an employer provided vehicle may be reportable compensation in Plan 1 only. See WAC 415-108-480.
3A portion of the value of nonmoney maintenance provided may be reportable compensation in Plan 1 only. See WAC 415-108-470.
Type of Payment | PERS 1 Reportable Compensation? | PERS 2 or 3 Reportable Compensation? | ||
Retroactive Salary Increase | Yes - WAC 415-108-457 | Yes - WAC 415-108-457 | ||
Reimbursements | No - WAC 415-108-484 | No - WAC 415-108-484 | ||
Reinstatement Payments | Yes - WAC 415-108-467 | Yes - WAC 415-108-467 | ||
Retirement or Termination Bonuses | No - WAC 415-108-487 | No - WAC 415-108-487 | ||
Severance Pay - Earned Over Time | Yes - WAC 415-108-458 | No - WAC 415-108-458 | ||
Severance Pay - Not Earned Over Time | No - WAC 415-108-488 | No - WAC 415-108-488 | ||
Shared Leave - State Emp. | Yes - WAC 415-108-468 | Yes - WAC 415-108-468 | ||
Shared Leave - Local Government Employees | No - WAC 415-108-468 | No - WAC 415-108-468 | ||
Sick Leave Cash Outs - State Employees | No - WAC 415-108-456 | No - WAC 415-108-456 | ||
Sick Leave Cash Out - Local Government Employees | Yes - WAC 415-108-456 | No - WAC 415-108-456 | ||
Standby Pay | Yes - WAC 415-108-469 | Yes - WAC 415-108-469 | ||
Time Off with Pay | Yes - WAC 415-108-456 | Yes - WAC 415-108-456 | ||
WAC 415-108-465 | WAC 415-108-465 | |||
Union Leave4 | Yes - WAC 415-108-466 | Yes - WAC 415-108-466 | ||
Workers' Compensation | No - WAC 415-108-479 | No - WAC 415-108-479 | ||
4Only specific types of union leave are reportable compensation. See WAC 415-108-466.
Wash. Admin. Code § 415-108-443
Statutory Authority: RCW 41.40.020 and 41.50.050(5). 06-04-059, § 415-108-443, filed 1/27/06, effective 2/27/06. Statutory Authority: RCW 41.50.050(5) and chapter 41.40 RCW. 03-06-042, § 415-108-443, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050(5), 41.40.010(8), chapter 41.40 RCW. 02-03-120, § 415-108-443, filed 1/23/02, effective 3/1/02. Statutory Authority: RCW 41.50.050. 98-09-059, § 415-108-443, filed 4/17/98, effective 5/18/98.