Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › BASIC SALARY › Section 415-104-299 - Basic salary table

Current through Register Vol. 24-14, July 15, 2024
The following table will help you determine whether certain
				  types of payments are basic salary under LEOFF Plan 1 or 2. Be sure to read the
				  referenced rule to ensure that you have correctly identified the payment in
				  question. The department determines basic salary based upon the nature of the
				  payment, not the name applied to it. See WAC
				  415-104-311 (Plan 1) and WAC
				  415-104-360 (Plan 2).
Type of Payment
LEOFF 1 Basic Salary?
LEOFF 2 Basic Salary?
Additional Duty Pay
Yes - WAC
								415-104-3205
Yes - WAC
								415-104-360
Allowances (i.e. uniform)
No - WAC
								415-104-3404
No - WAC
								415-104-390
Basic Monthly Rate
Yes - WAC
								415-104-3200
Yes - WAC
								415-104-360
Cafeteria Plans
No - WAC
								415-104-3303
Yes - WAC
								415-104-367
Deferred Wages Attached to Position
Yes - WAC
								415-104-3201(1)
Yes - WAC
								415-104-363(1)
Deferred Wages not attached to a Position
No - WAC
								415-104-3306
No - WAC
								415-104-363(2)
Disability Payments
No - WAC
								415-104-340
No - WAC
								415-104-380
Education Attainment Pay
No - WAC
								415-104-3301
Yes - WAC
								415-104-375
Employer taxes/contributions
No - WAC
								415-104-3401
No - WAC
								415-104-383
Fringe Benefits, including insurance
No - WAC
								415-104-3402
No - WAC
								415-104-385
Illegal Payments
No - WAC
								415-104-3403
No - WAC
								415-104-387
Leave Cash Outs/Severance
No - WAC
								415-104-3304
No - WAC
								415-104-401
Longevity
Yes - WAC
								415-104-311
Yes - WAC
								415-104-375
Overtime
No - WAC
								415-104-3305
Yes - WAC
								415-104-370
Paid Leave
Yes - WAC
								415-104-3203
Yes - WAC
								415-104-373
Payments in Lieu of Excluded Items
No - WAC
								415-104-350
No - WAC
								415-104-405
Performance Bonuses
No - WAC
								415-104-3302
Yes - WAC
								415-104-377
Retroactive Salary Increase
Yes - WAC
								415-104-3202
Yes - WAC
								415-104-365
Reimbursements
No - WAC
								415-104-3404
No - WAC
								415-104-390
Retirement or Termination Bonuses
No - WAC
								415-104-3406
No - WAC
								415-104-395
Shift Differential
Yes - WAC
								415-104-3204
Yes - WAC
								415-104-379
Special Salary or Wages
No - WAC
								415-104-330
Yes - WAC
								415-104-375
Standby Pay
No - WAC
								415-104-3405
No - WAC
								415-104-393
Tuition/Fee Reimbursement
No - WAC
								415-104-3404
No - WAC
								415-104-390
Workers' Compensation
Not Applicable
No - WAC
								415-104-380
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.26 RCW. 03-06-042,
					 §
											415-104-299, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 RCW
					 41.50.050. 99-16-075, §
											415-104-299, filed 8/3/99,
					 effective 9/3/99. Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-299, filed 12/6/96,
					 effective 1/6/97.