reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › ADMINISTRATION › Section 415-108-030 - Statewide cities retirement system

Current through Register Vol. 24-14, July 15, 2024
The former statewide cities retirement system has been merged
				  into the Washington public employees retirement system pursuant to RCW
				  41.40.405, 41.40.406, and 41.40.407. The statutes and rules applying to the
				  public employees retirement system and the department of retirement systems (as
				  provided in
				  chapters
				  41.40 and
				  41.50 RCW and Title 415 WAC) govern
				  the administration and operation of the former statewide cities retirement
				  system.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-030, filed
					 2/15/78.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › ADMINISTRATION › Section 415-108-070 - Excess contributions to employees' savings fund

Current through Register Vol. 24-14, July 15, 2024
Pursuant to authority granted by
				  RCW
				  41.40.330(2) this section
				  shall cover all applications by members of the retirement system for permission
				  to make excess contributions to the employees' savings fund.
The total contributions of a member of the state employees'
				  retirement system to the employees' savings fund in any calendar year shall in
				  no event exceed ten percent of the member's earnable compensation for that
				  calendar year.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-070, filed 2/15/78.
					 Formerly WAC 184-12-010.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › ADMINISTRATION › Section 415-108-170 - Business hours

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-170, filed 2/15/78.
					 Formerly WAC 184-01-060.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-315 - How do I designate a beneficiary, and who will receive a distribution if I die before retirement?

Current through Register Vol. 24-14, July 15, 2024
(1) If
				you die before retirement, the following statutes govern any distribution from
				your account:
(a)RCW
				41.40.270 for Plan 1 members;
(b)RCW
				41.40.700 for Plan 2 members;
(c)RCW
				41.40.835 for Plan 3 members' defined
				benefits; and
(d)RCW
				41.34.070 for Plan 3 members' defined
				contributions. See example three.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-324 - I am married - Do I need my spouse's consent on the retirement option I choose?

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.40.188(2),41.40.660(2),
					 41.40.845(2).
					 02-03-120, §
											415-108-324, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-108-324, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 2.10.146,
					 41.26.460,
					 41.32.530,
					 41.50.050,
					 41.32.785,
					 41.40.188 and
					 41.40.660. 96-01-047, §
											415-108-324, filed 12/14/95,
					 effective 1/14/96. Statutory Authority:
					 RCW
					 34.05.050 and 1990 c 249. 91-03-015, §
											415-108-324, filed 1/7/91,
					 effective 2/7/91.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-326 - What are my retirement benefit options?

Current through Register Vol. 24-14, July 15, 2024
Upon retirement for service under
				  RCW
				  41.40.180,
				  41.40.630, or
				  41.40.820, or for disability under
				  RCW
				  41.40.210,
				  41.40.230,
				  41.40.670, or
				  41.40.825, you must choose to have
				  the defined benefit portion of your retirement benefit paid to you by one of
				  the options described in this section. If you are a Plan 1 member, you may also
				  select an optional supplemental cost of living adjustment (COLA).
(1)
Which option will pay my
				beneficiary a monthly benefit after my death?
Options described in
				subsection (2)(b) through (d) of this section will pay a monthly benefit to
				your survivor after your death. The person you name at the time of retirement
				to receive a monthly benefit after your death is referred to as your "survivor
				beneficiary." After your death, your survivor beneficiary will receive a
				monthly benefit for the duration of their life. Your monthly retirement benefit
				will be reduced to offset the cost of the survivor option. See WAC
				415-02-380 for more information
				on how your monthly benefit will be affected if you choose a survivor
				option.
(2)
What are my
				benefit options?
(a)
Option one:
				Standard benefit (nonsurvivor option).
The department will pay you a
				monthly retirement benefit throughout your lifetime. Your monthly benefit will
				cease upon your death.
(b)
Option two: Joint and 100 percent survivor benefit.
The department
				will pay you a reduced monthly retirement benefit throughout your lifetime.
				After your death, your survivor beneficiary will receive a gross monthly
				benefit equal to your gross monthly benefit.
(c)
Option three: Joint and 50 percent
				survivor benefit.
The department will pay you a reduced monthly
				retirement benefit throughout your lifetime. After your death, your survivor
				beneficiary will receive a gross monthly benefit equal to 50 percent of your
				gross monthly benefit.
(d)
Option four: Joint and two-thirds survivor
				benefit.1
The department will pay you a
				reduced monthly retirement benefit throughout your lifetime. After your death,
				your survivor beneficiary will receive a gross monthly benefit equal to
				two-thirds (66.667%) of your gross monthly benefit.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-340 - Actuarial factors and schedules

Current through Register Vol. 24-14, July 15, 2024
See chapter 415-02 WAC starting with WAC
				  415-02-300 for the tables,
				  schedules, and factors the department uses for calculating optional retirement
				  allowances of members of the Washington state public employees' retirement
				  system.
Statutory Authority:
					 RCW
					 41.50.050(5) and chapter
					 41.45 RCW. WSR 02-18-048, §
											415-108-340, filed 8/28/02,
					 effective 9/1/02; WSR 02-03-120, §
											415-108-340, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. WSR 96-03-100, §
											415-108-340, filed 1/19/96,
					 effective 2/19/96. Statutory Authority:
					 RCW
					 41.50.050, 41.40.165,
					 41.40.020 and 41.40.022. WSR
					 91-02-018, §
											415-108-340, filed 12/21/90,
					 effective 1/21/91.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-350 - What is the judicial benefit multiplier program?

Current through Register Vol. 24-14, July 15, 2024
(1)
Who is included in the judicial benefit multiplier program?
The
				judicial benefit multiplier (JBM) program provides a higher benefit multiplier
				to public employees' retirement system (PERS) members who serve as Washington
				supreme court justices or judges in the court of appeals, superior court,
				district court, or municipal court.
(2)
What is a benefit
				multiplier?
In this section, "multiplier" is the percentage component
				used, with average final compensation (AFC) and years of service credit, in the
				calculation of a retirement benefit
(a)
Plan 1 and 2 members:
Your multiplier will be three and one-half
				percent. This means you will receive three and one-half percent of your AFC for
				each year of service credit you earn under the JBM program.
(b)
Plan 3 members:
Your
				multiplier will be one and six-tenths percent. This means you will receive one
				and six-tenths percent of your AFC for each year of service credit you earn
				under the JBM program.
(c)
Plan 1, Plan 2, and Plan 3 members:
Your multiplier for service
				not earned as a justice or judge will be determined by your retirement plan.
				See subsection (10) of this section.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-400 - Purpose and scope

Current through Register Vol. 24-14, July 15, 2024
WAC 186-16-400 through 186-16-440 are hereby promulgated by
				  the director in order to implement and give effect to the provisions of RCW
				  41.40.380 allowing a beneficiary of a retirement allowance to authorize
				  deductions therefrom for payment of premiums due on any group life or
				  disability insurance policy or plan issued for the benefit of a group comprised
				  of public employees of the state of Washington or its political subdivisions,
				  in accordance with rules and regulations that may be promulgated by the
				  director.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-400, filed 2/15/78.
					 Formerly WAC 184-16-010.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-410 - Definitions

Current through Register Vol. 24-14, July 15, 2024
As used in WAC 186-16-400 through 186-16-440, unless a
				  different meaning is plainly required by the context:
(a) "Group life insurance policy or plan"
				means a contract of group life insurance issued by an insurance carrier
				authorized to do business in the state of Washington which meets one of the
				group requirements set forth in
				chapter
				48.24 RCW;
(b) "Group disability insurance policy or
				plan" means a group disability insurance contract issued by an insurance
				carrier authorized to do business in the state of Washington which meets the
				requirements of
				chapter
				48.21 RCW, and the term
				shall also include a group health care service contract as issued pursuant to,
				and regulated by, the provisions of chapter 48.40 RCW;
(c) To the extent that they are defined by
				RCW
				41.40.010, all other terms used in WAC
				186-16-400 through 186-16-440 which are thereby defined shall be given the same
				meaning herein as is set forth in the cited statute.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-410, filed 2/15/78.
					 Formerly WAC 184-16-020.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-420 - Scope of authority

Current through Register Vol. 24-14, July 15, 2024
Any beneficiary of a retirement allowance payable for service
				  or disability under the provisions of
				  chapter
				  41.40 RCW may, in the
				  manner provided for by WAC
				  415-108-430, authorize the
				  director to deduct therefrom, on a monthly basis only, such amounts as are due
				  as premiums on any group life or disability insurance policy or plan currently
				  covering the beneficiary, issued to the employer by which he was employed prior
				  to his retirement for the benefit of a group comprised of himself and his
				  fellow public employees, under authority granted to the employer by act of the
				  Washington legislature. The department and the director are not and will not be
				  liable for any failure to make such deduction payments on time or in the proper
				  amount.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-420, filed 2/15/78.
					 Formerly WAC 184-16-030.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-425 - How do I determine if I have plan choice rights or transfer rights to PERS Plan 3?

Current through Register Vol. 24-14, July 15, 2024
(1)
Definitions:
(a)
"Concurrently employed"
means you are employed at the same time,
				in eligible positions, by a Phase 1 employer and by a Phase 2
				employer.
(b)
"Exercising
				plan choice rights"
means choosing Plan 2 or Plan 3 or defaulting into a
				plan.
(c)
"Phase 1
				employer"
means state agencies and institutes of higher
				education.
(d)
"Phase 2
				employer"
means all other employers.
(e)
"Phase 1 transfer period"
is
				the period from March 1, 2002, through and including August 31, 2002.
(f)
"Phase 2 transfer period"
is
				the period from September 1, 2002, through and including May 31,
				2003.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-430 - Procedure

Current through Register Vol. 24-14, July 15, 2024
Any beneficiary, who desires to authorize a retirement
				  allowance deduction for payment of insurance premiums provided for by these
				  rules, shall notify the retirement board of his intention in writing at least
				  thirty days prior to the date upon which the first deduction is to be made and
				  shall execute and file with the director a formal authorization on such form as
				  may be hereinafter provided by the director.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-430, filed 2/15/78.
					 Formerly WAC 184-16-040.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-432 - PERS Plan 1 duty disability benefits

Current through Register Vol. 24-14, July 15, 2024
This section covers benefits provided for in
				  RCW
				  41.40.200 through
				  41.40.220 for PERS Plan 1 members
				  who incur a disability in the line of duty. You may also be eligible for
				  benefits from the Washington state departments of labor and industries and
				  social and health services, the U.S. Social Security Administration, your
				  employer, and other disability insurers.
(1)
Am I eligible for a PERS Plan 1
				duty disability benefit?
You are eligible for a PERS Plan 1 duty
				disability benefit if the department determines that all of the following are
				true:
(a) You are a member of PERS Plan
				1;
(b) You have separated from PERS
				employment;
(c) At the time you
				separated from PERS employment, you were totally incapacitated to perform the
				duties of your job or any other position for which you are qualified by
				training or experience;
(d) You are
				under sixty years of age;
(e) Your
				disability is the result of:
(i) An accident
				that occurred in the performance of duty; or
(ii) An occupational disease as defined in
				RCW
				51.08.140 for which you qualify to receive
				workers' compensation benefits under
				Title
				51 RCW. To "qualify" means that
				you have received a formal determination from the department of labor and
				industries that you are eligible to receive
				Title
				51 RCW benefits on account of
				an occupational disease.
(f) Your disability is not the result of
				willful negligence on your part;
(g) Your disability is not the result of your
				criminal conduct committed after April 21, 1997. See
				RCW
				41.40.054; and
(h) You apply for benefits within the
				specific time limits set forth in subsection (5) of this section.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-434 - PERS Plan 1 nonduty disability benefits

Current through Register Vol. 24-14, July 15, 2024
This section covers benefits provided in
				  RCW
				  41.40.230 through
				  41.40.250
				  for PERS Plan 1 members who incur a disability outside the performance of duty.
				  You may also be eligible for benefits from the Washington state departments of
				  labor and industries and social and health services, the U.S. Social Security
				  Administration, your employer, and other disability insurers.
(1)
Am I eligible for a PERS Plan 1
				nonduty disability benefit?
You are eligible for a PERS Plan 1 nonduty
				disability benefit if the department determines that all of the following are
				true:
(a) You are a PERS Plan 1 member and
				have been employed with a PERS eligible employer for at least five
				years;
(b) You separate from PERS
				employment;
(c) At the time you
				separated from PERS employment, you were totally incapacitated to perform the
				duties of your job or any other position for which you are qualified by
				training or experience;
(d) Your
				disability is likely to be permanent;
(e) Your disability was not incurred during
				the performance of your job duties; and
(f) Your disability is not the result of your
				criminal conduct committed after April 21, 1997. See
				RCW
				41.40.054.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-436 - PERS Plans 2 and 3 disability benefits

Current through Register Vol. 24-14, July 15, 2024
This section covers disability benefits provided for in
				  RCW
				  41.40.670 and
				  41.40.825
				  for members of PERS Plans 2 and 3. Disability provisions are designed primarily
				  to provide an income to members who have been forced to leave the workforce
				  because of an incapacitating disability. This section applies equally to on- or
				  off-the-job injuries and/or illnesses.
Members may also be eligible for benefits from the Washington
				  state departments of labor and industries (workers' compensation benefits) and
				  social and health services, the U.S. Social Security Administration, employers,
				  disability insurers, and others. Please contact these organizations directly
				  for more information.
(1)
Am I
				eligible for disability benefits?
You are eligible for a disability
				allowance if, at the time of your separation from employment, you are totally
				incapacitated to perform the duties of your job or any other position for a
				PERS employer for which you are qualified by training or experience. Objective
				medical evidence is required to establish total incapacitation. Vocational
				and/or occupational evidence may be required at the discretion of the
				department.
(2)
If eligible,
				what will I receive as my monthly disability benefits under the standard
				option?
(a) If you are a Plan 2 member,
				you will receive two percent times average final compensation (AFC) times
				service credit years, permanently actuarially reduced to reflect the difference
				in the number of years between your age when you separate for disability and
				age sixty-five. See WAC 415-02320 for more information on early
				retirement.
(b) If you are a Plan 3
				member, you will receive a defined benefit of one percent times average final
				compensation times service credit years, permanently actuarially reduced to
				reflect the difference in the number of years between your age when you
				separate for disability and age sixty-five. See WAC
				415-02-320
				for more information on early retirement.
(c) The degree of your disability or
				impairment will not impact the amount of your disability benefit.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › BENEFIT OPTIONS › Section 415-108-440 - Revocability

Current through Register Vol. 24-14, July 15, 2024
No authorization for a retirement allowance deduction for
				  payment of insurance premiums, as made pursuant to WAC 186-16-400 through
				  186-16-440, shall be revocable except upon submission to the director of an
				  express written revocation, which shall be first applicable to the retirement
				  allowance deduction which would otherwise be made at the end of the calendar
				  month following the month within which the statement of revocation is
				  filed.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-108-440, filed 2/15/78.
					 Formerly WAC 184-16-050.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-441 - Purpose and scope of compensation earnable rules

Current through Register Vol. 24-14, July 15, 2024
WAC
				  415-108-443 through
				  415-108-488 codify the
				  department's interpretation of statutes and administrative practice regarding
				  classification of payments as compensation earnable in PERS Plan 1, 2, or 3.
				  These rules will be used to determine the proper characterization of payments
				  occurring prior to and after the effective dates of these
				  sections.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.40.010(8),
					 chapter
					 41.40 RCW. 02-03-120,
					 §
											415-108-441, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-441, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-445 - What compensation can be reported?

Current through Register Vol. 24-14, July 15, 2024
(1)
Compensation earnable:
(a) Compensation earnable must meet the
				definition in
				RCW
				41.40.010 and:
(i) Be earned as a salary or wage for
				personal services provided during a payroll period and be paid by an employer
				to an employee; or
(ii) Qualify as
				compensation earnable under WAC 415108-464 through 415-108-470.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-451 - Salary or wages

Current through Register Vol. 24-14, July 15, 2024
Most employees receive a base rate of salary or wages
				  expressed as an hourly or monthly rate of pay. This payment is for services
				  rendered and qualifies as reportable compensation. Two possible components of
				  an employee's base rate are salary considerations based on longevity or
				  educational attainment.
(1) A member
				who receives a salary increase based upon longevity or educational attainment
				receives a higher salary without working more hours. The higher salary
				indicates a higher level of performance due to greater experience or more
				education. The payment is therefore a payment for personal service and is
				reportable compensation.
(2) Simply
				attaching the label "longevity" to a payment does not guarantee that it will be
				reportable compensation. If a payment described as a longevity payment is
				actually based upon some other criteria, such as retirement or notification of
				intent to retire, the payment may not be reportable.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-451, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-453 - Performance bonuses

Current through Register Vol. 24-14, July 15, 2024
Bonuses that are based upon meeting certain performance goals
				  are earned for services rendered and are reportable compensation. If a bonus
				  was earned over a specified period of time it should be prorated for reporting
				  purposes.
Example:
An employer pays each employee in the work group an
								additional $100 if the work group had no work related accidents in the
								preceding year. Remaining accident free is a performance goal. Therefore the
								payment is for services rendered and qualifies as reportable compensation. The
								bonus should be prorated over each of the preceding twelve months during which
								it was earned.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-453, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-455 - Cafeteria plans

Current through Register Vol. 24-14, July 15, 2024
Compensation received in any form under the provisions of a
				  "cafeteria plan," "flexible benefits plan," or similar arrangement pursuant to
				  section 125 of the United States Internal Revenue Code is reportable
				  compensation if the employee has an absolute right to receive cash or deferred
				  cash payments in lieu of the fringe benefits offered. In such an instance, the
				  fringe benefits are being provided in lieu of cash and are considered
				  reportable compensation, just as the cash would be. If there is no cash option,
				  the value of the fringe benefit is not a salary or wage and is not reportable
				  compensation, see WAC
				  415-108-475.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-455, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-456 - Leave payments earned over time

Current through Register Vol. 24-14, July 15, 2024
(1)
Sick and annual leave usage.
(a) Leave accrues at a prescribed rate,
				usually a certain number of hours per month.
(b) You earn a leave day by providing service
				during the month the leave accrued.
(c) Sick leave and annual leave are
				accumulated over time and paid to you during a period of excused
				absence.
(d) When you use your
				accrued leave by taking a scheduled work day off with pay, the payment is
				deferred compensation for services previously provided.
(e) The payment is a salary or wage earned
				for services provided and is reportable.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-457 - Retroactive salary increases

Current through Register Vol. 24-14, July 15, 2024
A retroactive salary payment to an employee who worked during
				  the covered period is a payment of additional salary for services already
				  rendered.
Note:
A retroactive salary increase is not the same as a
								retroactive payment upon reinstatement or in lieu of reinstatement of a
								terminated or suspended employee. For treatment of back payments for periods
								where services were not rendered, see WAC
								415-108-467.
(1) To qualify
				as reportable compensation under this section, the payment must be a bona fide
				retroactive salary increase. To ensure that is the case, the retroactive
				payment must be made pursuant to:
(a) An
				order or conciliation agreement of a court or administrative agency charged
				with enforcing federal, state, or local statutes, ordinances, or regulations
				protecting employment rights;
(b) A
				bona fide settlement of such a claim before a court or administrative
				agency;
(c) A collective bargaining
				agreement; or
(d) Action by the
				personnel resources board which expressly states the payments are
				retroactive.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-458 - Severance pay earned over time

Current through Register Vol. 24-14, July 15, 2024
(1)
PERS Plan 1:
Severance pay
				earned over time is reportable compensation. Conversely, severance pay not
				earned over time is not reportable compensation (see WAC 415-108488). The
				difference is that severance pay earned over time is deferred compensation for
				services previously provided.
Severance pay is earned over time if the employment
				  contract(s) or compensation policies in effect at the beginning of a given
				  period of employment specify that a certain amount of severance pay will be
				  earned during that period in consideration for services provided.
Example:
Mr. Jones is a PERS Plan 1 member employed as a city
							 manager. Since the beginning of his term of employment with the city, his
							 contract has specified that he will earn one week of severance pay for every
							 year of his employment. The earned severance pay will be paid at the time of
							 his separation. His severance pay is reportable compensation. When Mr. Jones
							 retires, the two weeks severance pay that he earned during his two highest paid
							 years (i.e., one week per year for two years) will be included in his PERS Plan
							 1 retirement calculation.
To the extent that severance pay qualifies as reportable
				  compensation and is earned within your average final compensation period, the
				  severance pay is excess compensation. See
				  RCW
				  41.50.150.
(2)
PERS Plans 2 and 3:
All
				forms of severance pay are excluded from earnable compensation. See
				RCW
				41.40.010.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.40.010(8).
					 02-03-120, §
											415-108-458, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-458, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-459 - Payroll deductions

Current through Register Vol. 24-14, July 15, 2024
Salary or wages for services rendered that are withheld from
				  a member's pay still qualify as reportable compensation.
(1)
Retirement contributions.
Payments deducted from employee compensation for employee retirement
				contributions are reportable. Employer contributions are a fringe benefit and
				are not reportable, see WAC
				415-108-475.
(2)
Tax withholding.
Payments
				withheld to satisfy federal tax obligations qualify as reportable
				compensation.
(3)
Voluntary
				deductions.
Payments deducted voluntarily, such as I.R.C. section 457
				plan contributions or other authorized deductions, are reportable.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-459, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-463 - Payments not for services rendered

Current through Register Vol. 24-14, July 15, 2024
In general, payments cannot be reported to the retirement
				  system unless they are for services rendered. However, the legislature has
				  identified some types of compensation which are reportable even though they are
				  not for services rendered.
(1) WAC
				415-108-464 through
				415-108-469 discuss all payments
				that are not for services rendered that nonetheless qualify as reportable
				compensation.
(2) WAC
				415-108-475 through
				415-108-488 discuss some payments
				that are not a salary or wage for services rendered and so do not qualify as
				reportable compensation. A payment not for services rendered other than those
				identified in WAC
				415-108-464 through
				415-108-469 is not reportable
				compensation even if it is not listed in WAC
				415-108-475 through
				415-108-488.
(3) A payment made in lieu of a payment that
				is not for services rendered (such as a payment made in lieu of a car
				allowance) will be treated in the same way that the original payment was
				treated. Such a payment is not for services rendered and is not
				reportable.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-463, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-464 - Legislative leave

Current through Register Vol. 24-14, July 15, 2024
If you take leave without pay from an eligible position to
				  serve in the legislature, you may choose to participate in PERS as a
				  legislator.
(1)
Plan 1:
Your reportable compensation is the salary you would have earned from your
				employer. You must pay employee contributions on this amount. Either you or
				your employer must pay employer contributions on the amount.
(2)
Plan 2 or 3:
You may choose
				your reportable compensation to be:
(a) The
				reportable compensation you would have earned from your employer; or
(b) Your actual reportable compensation for
				your legislative and nonlegislative service combined.
If you choose (2)(a) of this subsection and your reportable
				  compensation is higher than it would have been under (2)(b) of this subsection,
				  you must pay both employee and employer contributions on the excess
				  amount.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-465 - Is paid leave not earned over time reportable compensation for PERS?

Current through Register Vol. 24-14, July 15, 2024
RCW 41.40.175 and
				  41.40.710 identify payments
				  received from the employer while on paid leave as reportable for PERS.
				  Contributions are due on these payments to the extent they meet the following
				  conditions:
(1)
The payment is
				equal to the salary that you normally earn in your position;
				and
(2)
The payment is
				actually from the employer.
Payments from an employer that are
				conditioned upon reimbursement from a third party are payments from the third
				party. Because the payments are not from the employer, they are not reportable
				compensation. The only exception is union leave paid by the employer subject to
				reimbursement from the union under the conditions specified in
				RCW
				41.40.175 (Plan 1),
				RCW
				41.40.710 (Plan 2),
				RCW
				41.40.805 (Plan 3), and WAC
				415-108-466.
Example:
Joe injures himself off the job and collects labor
								and industries payments instead of compensation from his employer. Because the
								payments are not from his employer, they are not reportable
								compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.40.710. 02-03-120, §
											415-108-465, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-465, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-466 - Do I receive reportable compensation for union leave?

Current through Register Vol. 24-14, July 15, 2024
If you take an authorized leave of absence to serve as an
				  elected official of a labor organization and your employer pays you while you
				  are on leave subject to reimbursement from the union, your pay qualifies as
				  reportable compensation provided that all the conditions of
				  RCW
				  41.40.175 (Plan 1),
				  RCW
				  41.40.710 (Plan 2), or
				  RCW
				  41.40.805 (Plan 3) as appropriate, are
				  met.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.40.010,
					 41.40.175,41.40.710,
					 41.40.805. 02-03-120, §
											415-108-466, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-466, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-467 - Reinstatement or payment instead of reinstatement

Current through Register Vol. 24-14, July 15, 2024
(1) Payments to an employee are not earned
				for services rendered if an employer makes them for periods during which the
				employee was not employed and the payments are made either upon reinstatement
				or instead of reinstatement. Nonetheless,
				RCW
				41.40.010 specifically designates these
				payments as reportable compensation. The payments are only reportable to the
				extent that they are equivalent to the salary the employee would have earned
				had he or she been working. The payment will be prorated over the entire period
				that the employee was suspended, terminated, or otherwise absent from
				work.
(2) For purposes of
				subsection (1) of this section, "reinstatement" means that the employee is
				entitled to return to full employment rights by action of either:
(a) The employer; or
(b) A personnel board, personnel appeals
				board or court of law following a hearing.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-468 - Compensation authorized by statute for periods of absence due to sickness or injury

Current through Register Vol. 24-14, July 15, 2024
Compensation that a member receives for periods of absence
				  due to sickness or injury are not payments for services rendered unless the
				  payments are authorized pursuant to sick leave earned by the member for
				  services rendered, see WAC
				  415-108-456. Certain specific
				  types of payments for periods of absence due to sickness or injury have been
				  included within the statutory definition of compensation earnable and therefore
				  qualify as reportable compensation.
(1)
Assault pay
qualifies as
				reportable compensation only to the extent authorized by
				RCW
				27.04.100,
				72.01.045, and
				72.09.240.
(2)
Imputed compensation for periods of
				duty disability
that a member would have received but for a disability
				occurring in the line of duty qualify as reportable compensation only to the
				extent authorized by
				RCW
				41.40.038.
(3)
Shared leave.
(a) Compensation that a state employee
				receives due to participation in a leave sharing program to the extent
				authorized by
				RCW
				41.04.650 through
				41.04.670 qualifies as reportable
				compensation.
(b) Shared leave
				payments received by members who are not state employees, do not qualify as
				reportable compensation. Such payments are not for services rendered, nor are
				they specifically included within the statutory definition of compensation
				earnable.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-469 - Standby pay

Current through Register Vol. 24-14, July 15, 2024
Some employers pay employees for being on "standby." A member
				  is on standby when not being paid for time actually worked and the employer
				  requires the member to be prepared to report immediately for work if the need
				  arises, although the need may not arise. Because the member is not actually
				  working, the member is not rendering service. However,
				  RCW
				  41.40.010 specifically identifies standby pay
				  that meets the above requirements as reportable compensation. Although included
				  in the definition of compensation earnable, time spent on standby is excluded
				  from the definition of "service," see
				  RCW
				  41.40.010.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-469, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-470 - Nonmoney maintenance

Current through Register Vol. 24-14, July 15, 2024
Are payments from my employer in any form other than
				  money reportable compensation?
(1) Nonmoney maintenance compensation, as
				defined in this section:
(a) Is reportable
				compensation to the extent authorized by this section, for Plan 1 members;
				and
(b) Is not reportable
				compensation for Plan 2 and 3 members.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-475 - Fringe benefits

Current through Register Vol. 24-14, July 15, 2024
Fringe benefits provided by an employer are not a salary or
				  wage, and therefore are not reportable compensation. Fringe benefits include,
				  but are not limited to:
(1) Employer
				retirement contributions;
(2) Any
				type of insurance such as medical, dental or life insurance; and any employer
				contribution to meet the premium or charge for the insurance; or
(3) Any employer payments into a private fund
				to provide health or welfare benefits for the member (or the member and the
				member's dependents), with the exception of compensation paid pursuant to a
				bona fide cafeteria plan, flexible benefit plan or similar arrangement as
				described in WAC
				415-108-455.
Statutory Authority:
					 RCW
					 41.50.050(5). 05-12-109,
					 §
											415-108-475, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.40 RCW. 03-06-042,
					 §
											415-108-475, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-108-475, filed 6/24/99,
					 effective 7/25/99; 98-09-059, §
											415-108-475, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-477 - Disability insurance

Current through Register Vol. 24-14, July 15, 2024
Disability insurance payments are paid to persons for periods
				  when they are unable to work. Because no services are rendered in exchange for
				  these payments, they are not reportable compensation. This is true whether the
				  payments come directly from the employer or from an insurance
				  company.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-477, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-479 - Workers' compensation

Current through Register Vol. 24-14, July 15, 2024
Workers' compensation is paid to persons for periods when
				  they are unable to work. Workers' compensation payments, like disability
				  insurance, are not payments for services rendered and are not reportable
				  compensation.
Example:
Some employees on unpaid disability leave submit
								their workers' compensation payments to their employer who then issues the
								employee a check for the same amount through the payroll system. This exchange
								of payments does not change the character of the workers' compensation payment.
								Whether the payments come from the department of labor and industries, a
								self-insured employer, or have the appearance of coming from the employer,
								workers' compensation payments are not payments for services rendered and do
								not qualify as reportable compensation.
Note:
A member may elect to make contributions and
								receive service credit for periods of disability covered by industrial
								insurance, see
								RCW
								41.40.038.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-479, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-480 - Vehicles - Does the value of my use of an employer vehicle qualify as compensation earnable?

Current through Register Vol. 24-14, July 15, 2024
(1)
				PERS Plan 1 members:
(a) Use of an employer
				vehicle for business purposes does not qualify as compensation earnable. If
				your employer's established policy prohibits the use of an employer vehicle for
				nonbusiness uses, all use of the vehicle will be deemed business use.
(b) Use of an employer vehicle for
				nonbusiness purposes qualifies as compensation earnable if:
(i) Your employer reports your personal use
				of the vehicle to the IRS as taxable income under IRC Section 61 and Treas.
				Reg. Section 1.61-21; or
(ii) Your
				employer maintains monthly records of your personal use. These records must
				contain:
(A) Your employer's authorization of
				your personal use;
(B) The distance
				normally commuted each day during the month, if you use the vehicle to
				commute;
(C) The dates, mileage,
				and itinerary of each personal trip other than a commute trip;
(D) Your total mileage for the month;
				and
(E) The ratio of personal
				mileage to total mileage, expressed as a percent.
(c) The department presumes that
				your use of an employer vehicle is solely for business purposes. If you used an
				employer vehicle for personal use, your employer must report the value of this
				use as compensation earnable on a monthly basis. Monthly compensation earnable
				is the lesser of the following:
(i) Fair
				Market Lease Value x Percentage of Personal Use
(ii) Miles of Personal Use x IRS Mileage
				Rate.
The IRS Mileage Rate is the mileage rate adopted by the
				  Internal Revenue Service for use by taxpayers in computing the value of the use
				  of a vehicle.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-482 - Illegal payments

Current through Register Vol. 24-14, July 15, 2024
Payments made by an employer in excess of the employer's
				  legal authority are not reportable.
Example:
School districts are prohibited from increasing an
								employee's salary to include a payment in lieu of a fringe benefit per
								RCW
								28A.400.220. If a district increased a
								person's salary instead of providing a fringe benefit, the payment would be
								illegal and should not be reported.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-482, filed 4/17/98,
					 effective 5/18/98.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-108 - Public employees' retirement system › REPORTABLE COMPENSATION › Section 415-108-483 - Optional payments

Current through Register Vol. 24-14, July 15, 2024
If an employee can receive an additional payment only on the
				  condition of taking an action other than providing service to the employer, the
				  payment is not for services rendered and is not reportable compensation.
Example:
An employer offers to make a contribution to a
								deferred compensation plan on behalf of an employee only if the employee agrees
								to defer a portion of his or her salary. Because the employee does not have a
								right to receive the contribution based solely on the rendering of service, the
								employer payment is not reportable compensation.
Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-108-483, filed 4/17/98,
					 effective 5/18/98.