Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-401 - What types of payments are considered earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
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
								415-112-41301
														1
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
								415-112-413
														2
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
								415-112-412
														3
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.
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.