Wash. Admin. Code § 415-112-401
The following table indicates whether certain types of payments are earnable compensation under TRS Plan 1, 2 or 3 and provides a cross-reference to the specific WAC.
Type of Payment | TRS 1 Earnable Compensation? | TRS 2/3 Earnable Compensation? |
Annual Leave Cash Outs | Yes - WAC 415-112-415 | No - WAC 415-112-415 |
Base Contract | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
Car Allowances | No - WAC 415-112-413011 | No - WAC 415-112-41301 |
Cafeteria Plans | Yes - WAC 415-112-4604 | Yes - WAC 415-112-4604 |
Deferred Wages | Yes - WAC 415-112-4609 | Yes - WAC 415-112-4609 |
Disability Payments | No - WAC 415-112-482 | No - WAC 415-112-482 |
Employer Provided Vehicle | No - WAC 415-112-4132 | No - WAC 415-112-413 |
Employer Taxes/Contributions | No - WAC 415-112-4609 | No - WAC 415-112-4609 |
Evening/Summer School | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
Extracurricular Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
Fringe Benefits, including insurance | No - WAC 415-112-480 | No - WAC 415-112-480 |
Illegal Payments | No - WAC 415-112-485 | No - WAC 415-112-485 |
Legislative Leave | Yes - WAC 415-112-471 | Yes - WAC 415-112-471 |
Longevity/Education Attainment Pay | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
National Board of Professional Teaching Standards Certification Bonus | Yes - WAC 415-112-4602 | Yes - WAC 415-112-4602 |
Nonmoney Maintenance | Yes - WAC 415-112-4123 | No - WAC 415-112-412 |
Optional Payments | No - WAC 415-112-487 | No - WAC 415-112-487 |
Performance Bonuses | Yes - WAC 415-112-4603 | Yes - WAC 415-112-4603 |
Retroactive Salary Increase | Yes - WAC 415-112-4607 | Yes - WAC 415-112-4607 |
Reimbursements | No - WAC 415-112-489 | No - WAC 415-112-489 |
Reinstatement Payments | Yes - WAC 415-112-477 | Yes - WAC 415-112-477 |
Retirement or Termination Bonuses | No - WAC 415-112-490 | No - WAC 415-112-490 |
Severance Pay - Earned Over Time | Yes - WAC 415-112-4608 | No - WAC 415-112-4608 |
Severance Pay - Not Earned Over Time | No - WAC 415-112-4608 | No - WAC 415-112-4608 |
Sick Leave Cash Outs | No - WAC 415-112-417 | No - WAC 415-112-417 |
Supplemental Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
Time Off with Pay | Yes - WAC 415-112-473 | Yes - WAC 415-112-473 |
Union Leave4 | Yes - WAC 415-112-475 | Yes - WAC 415-112-475 |
Workers' Compensation | No - WAC 415-112-482 | No - WAC 415-112-482 |
1A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301.
2A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.
3A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.
4Only specific types of union leave are reportable. See WAC 415-112-475.
Wash. Admin. Code § 415-112-401
Statutory Authority: RCW 41.50.050(5) and chapter 41.32 RCW. 08-19-106, §415-112-401, filed 9/17/08, effective 10/18/08; 05-12-042, §415-112-401, filed 5/25/05, effective 6/25/05.