Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-443 - PERS reportable compensation table

Current through Register Vol. 24-14, July 15, 2024
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
								415-108-485
														1
No - WAC
								415-108-485
														1
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
								415-108-480
														2
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
								415-108-470
														3
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.
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.