reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › GENERAL ADMINISTRATION › Section 415-104-108 - 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 law enforcement officers' and
				  firefighters' retirement system.
Statutory Authority:
					 RCW
					 41.50.050(5) and chapter
					 41.45 RCW. WSR 02-18-048, §
											415-104-108, filed 8/28/02,
					 effective 9/1/02. Statutory Authority:
					 RCW
					 41.50.050. WSR 96-03-100, §
											415-104-108, filed 1/19/96,
					 effective 2/19/96. Statutory Authority:
					 RCW
					 41.50.050 and 41.26.060. WSR 91-19-063,
					 §
											415-104-108, filed 9/16/91,
					 effective 10/17/91; WSR 91-02-019, §
											415-104-108, filed 12/21/90,
					 effective 1/21/91.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › GENERAL ADMINISTRATION › Section 415-104-111 - How is my LEOFF Plan 2 retirement allowance affected if I return to work after retirement?

Current through Register Vol. 24-14, July 15, 2024
This rule applies to you if you are a LEOFF 2 retiree who
				  returns to work in an eligible LEOFF, public employees' retirement system
				  (PERS), public safety employees' retirement system (PSERS), school employees'
				  retirement system (SERS), or teachers' retirement system (TRS) position.
(1)
If you return to employment in a
				LEOFF eligible position, you must reenter membership
and your
				retirement allowance will stop.
When you separate from service, the
				department will calculate your retirement allowance according to this
				subsection.
(a) If you previously retired
				before age fifty-three, the department will:
(i) Calculate your retirement allowance
				pursuant to
				RCW
				41.26.420 using:
(A) Your total years of career service,
				including service earned prior to your initial retirement and service earned
				after reentering membership; and
(B) Any increase in your final average salary
				resulting from your reentry into membership; and
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › GENERAL ADMINISTRATION › Section 415-104-112 - Interim retirement allowance - Employer final compensation report - Final computation of retirement allowance - Adjustment of retirement allowance for errors

Current through Register Vol. 24-14, July 15, 2024
(1) At the time
				of a member's application for retirement, the department does not have all
				information necessary to make a final computation of the member's retirement
				allowance. The department shall compute an interim retirement allowance that
				shall be paid to the member until the department's final computation of the
				member's retirement allowance. The interim retirement allowance is an initial,
				estimated computation of the retiree's retirement allowance subject to
				adjustment by the department based upon subsequent review of information
				provided by the member's employer.
(2) In computing the interim retirement
				allowance, the department may, subject to later correction, consider only the
				amount of the member's salary actually reported by the employer up to the date
				of the interim computation, but may impute the member's earned service credit
				for the same period.
(3) Every
				employer of a member who applies for retirement shall provide the department
				with a final compensation report for that member. The report shall be completed
				on a form provided or approved by the department.
(4) Following the department's computation of
				the interim benefit and receipt of the employer final compensation report,
				earnings history, and any additional information requested by the department,
				the department will complete a final computation of the member's retirement
				allowance. The department's final computation may increase, decrease, or leave
				unchanged the amount of the interim retirement allowance computed pursuant to
				subsection (1) of this section.
(5)
				Pursuant to
				RCW
				41.50.130, either before or after the
				department's final computation of the member's retirement allowance as provided
				in subsection (4) of this section, the department may adjust a member's
				retirement allowance to correct any error in retirement system records. For
				purposes of this subsection, errors in retirement system records include, but
				are not limited to, the following:
(a)
				Applying an incorrect retirement allowance formula in computing the retirement
				allowance;
(b) Including service
				that is not creditable to the member;
(c) Including payments that do not constitute
				basic salary to a member in the member's retirement allowance computation, or
				excluding basic salary not reported by an employer;
(d) Benefit overpayments and
				underpayments;
(e) Including an
				individual in the membership of the retirement system or plan who is not
				entitled to such membership;
(f)
				Excluding an individual from membership in the retirement system or plan who is
				entitled to such membership.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-115 - Purpose and scope

Current through Register Vol. 24-14, July 15, 2024
The purpose of WAC
				  415-104-125 through
				  415-104-175 is to implement the
				  provisions of
				  RCW
				  41.26.135 to be followed by the department of
				  retirement systems. These rules apply only to disability retirees over age
				  fifty who seek a determination that their disability has
				  ceased.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.50.090. 87-07-016 (Order 87-4),
					 §
											415-104-115, filed
					 3/11/87.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-125 - DRS review of disability board order

Current through Register Vol. 24-14, July 15, 2024
(1) Under the provisions of
				RCW
				41.26.135, DRS must review a disability board
				determination that an applicant's disability has ceased pursuant to
				RCW
				41.26.130(3). DRS must:
(a) Affirm (approve) the board's decision;
				or
(b) Remand (send back) the case
				for further proceedings; or
(c)
				Reverse (deny) the board's decision.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-135 - Notice for hearing

Current through Register Vol. 24-14, July 15, 2024
A person aggrieved by:
(1) The director's decision on review of the
				local board determination; or
(2)
				The director's decision after review of the record on appeal must invoke the
				director's jurisdiction by filing a notice for hearing in accordance with
				RCW
				41.26.211 and WAC
				415-08-020 before they can appeal
				to the superior court. Such hearing shall be in accordance with
				RCW
				41.26.221.
Statutory Authority:
					 RCW
					 41.50.050. 99-16-075, §
											415-104-135, filed 8/3/99,
					 effective 9/3/99. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.50.090. 87-07-016 (Order 87-4),
					 §
											415-104-135, filed
					 3/11/87.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-145 - Department examination

Current through Register Vol. 24-14, July 15, 2024
The director or his representative, in his/her discretion,
				  may require a disability retiree to undergo a mental and/or physical
				  examination prior to the hearing to be held pursuant to
				  RCW
				  41.26.221. The cost of such examination is
				  the responsibility of the department.
Statutory Authority:
					 RCW
					 41.50.050. 99-16-075, §
											415-104-145, filed 8/3/99,
					 effective 9/3/99. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.50.090. 87-07-016 (Order 87-4),
					 §
											415-104-145, filed
					 3/11/87.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-155 - Burden of proof

Current through Register Vol. 24-14, July 15, 2024
The retiree has the burden of proof in the proceedings before
				  the disability board and the director.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.50.090. 87-07-016 (Order 87-4),
					 §
											415-104-155, filed
					 3/11/87.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-165 - Payment of benefits pending final determination

Current through Register Vol. 24-14, July 15, 2024
The department will continue to pay monthly benefits when a
				  disability board determines that a retiree's disability has ceased until there
				  is a final determination from which no appeal is taken. The department will pay
				  either the retiree's monthly service retirement allowance or monthly disability
				  retirement allowance, whichever is less. Any retroactive adjustment required as
				  the result of the final determination will be made after the appeal period has
				  passed.
Statutory Authority:
					 RCW
					 41.50.050. 99-16-075, §
											415-104-165, filed 8/3/99,
					 effective 9/3/99. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.50.090. 87-07-016 (Order 87-4),
					 §
											415-104-165, filed
					 3/11/87.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › CESSATION OF DISABILITY › Section 415-104-175 - Comparison of disability retirement allowance and service retirement allowance

Current through Register Vol. 24-14, July 15, 2024
In comparing the disability retirement allowance and the
				  service retirement allowance as required by
				  RCW
				  41.26.130(3), the department
				  must:
(1) Compute the service
				retirement allowance using a final average salary calculated as follows:
(a) The department shall first calculate the
				greatest basic salaries that were or would have been payable to such member
				during any consecutive twenty-four month period within such member's last ten
				years of service for which service credit is allowed;
(b) The department shall then divide the
				total basic salaries during the selected twenty-four month period by
				twenty-four to compute the final average salary.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › BENEFIT OPTIONS › Section 415-104-202 - What are my LEOFF Plan 1 retirement benefit options?

Current through Register Vol. 24-14, July 15, 2024
(1)
What are flexible survivor benefit
				options?
RCW
				41.26.164 allows a retiree to provide a
				survivor option for a spouse who is not eligible for survivor benefits under
				RCW
				41.26.160 or
				41.26.161.
				The survivor option will provide a lifetime benefit for the spouse after the
				retiree's death.
(2)
How will
				my monthly retirement benefit be affected by selecting a flexible survivor
				option?
Your monthly retirement benefit will be actuarially reduced
				beginning the first month following the month in which the department receives
				the completed form.
(3)
What
				are the flexible survivor option choices?
(a)
Joint and one hundred percent
				survivor benefit.
The department will pay you a reduced monthly
				retirement benefit throughout your lifetime. After your death, the department
				will pay your surviving spouse a monthly benefit equal to the gross monthly
				retirement benefit you were receiving.
(b)
Joint and fifty percent survivor
				benefit.
The department will pay you a reduced monthly retirement
				benefit throughout your lifetime. After your death, your surviving spouse will
				receive a gross monthly benefit equal to fifty percent of your gross monthly
				benefit.
(c)
Joint and
				two-thirds survivor benefit.
The department will pay you a reduced
				monthly retirement benefit throughout your lifetime. After your death, your
				surviving spouse 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 415-104 - Law enforcement officers' and firefighters' retirement system › BENEFIT OPTIONS › Section 415-104-211 - Married LEOFF Plan 2 member's benefit selection - Spousal consent required

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.26.460. 03-12-014, §
											415-104-211, filed 5/27/03,
					 effective 7/1/03. Statutory Authority:
					 RCW
					 41.50.050. 99-16-075, §
											415-104-211, filed 8/3/99,
					 effective 9/3/99. 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, §
											415-104-211, filed 12/14/95,
					 effective 1/14/96. Statutory Authority:
					 RCW
					 34.05.050 and 1990 c 249. 91-03-014, §
											415-104-211, filed 1/7/91,
					 effective 2/7/91.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › BENEFIT OPTIONS › Section 415-104-215 - What are my LEOFF Plan 2 retirement benefit options?

Current through Register Vol. 24-14, July 15, 2024
If you retire for service under
				  RCW
				  41.26.430 or nonduty disability under
				  RCW
				  41.26.470, or if you choose to receive a
				  monthly benefit for duty disability under
				  RCW
				  41.26.470, you must choose to have your
				  monthly retirement benefit paid to you by one of the options described in this
				  section.
(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
				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 two-thirds (66.667%) of your
				gross monthly benefit.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › MEMBERSHIP › Section 415-104-224 - Purpose and scope of eligibility rules

Current through Register Vol. 24-14, July 15, 2024
WAC
				  415-104-225 through 415-104-240
				  codify the department's existing interpretation of statutes and existing
				  administrative practice regarding eligibility for membership in LEOFF Plan I
				  and Plan II. The department has applied and will apply these rules to determine
				  eligibility for service occurring prior to the effective dates of these
				  sections.
Statutory Authority:
					 RCW
					 41.50.050. 95-16-053, §
											415-104-224, filed 7/25/95,
					 effective 8/25/95.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › MEMBERSHIP › Section 415-104-225 - Am I a LEOFF member?

Current through Register Vol. 24-14, July 15, 2024
If you are employed by an employer as a full-time, fully
				  compensated law enforcement officer or firefighter, you are required to be a
				  LEOFF member.
(1)
Law
				enforcement officers.
(a) You are a law
				enforcement officer only if you are commissioned and employed on a full-time,
				fully compensated basis as a:
(i) City police
				officer;
(ii) Town marshal or
				deputy marshal;
(iii) County
				sheriff;
(iv) Deputy sheriff, if
				you passed a civil service exam for deputy sheriff and you possess all of the
				powers, and may perform any of the duties, prescribed by law to be performed by
				the sheriff;
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › MEMBERSHIP › Section 415-104-235 - Can I terminate my status as a LEOFF member?

Current through Register Vol. 24-14, July 15, 2024
(1) Your membership in the retirement system
				is terminated if you:
(a) Die;
(b) Separate from service; or
(c) Cease to be employed full time as a law
				enforcement officer or firefighter.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › MEMBERSHIP › Section 415-104-245 - Am I required to meet minimum medical and health standards in order to establish or reestablish Plan 1 membership?

Current through Register Vol. 24-14, July 15, 2024
(1)
You may be required to meet minimum
				medical and health standards in order to establish or reestablish Plan 1
				membership.
You are required to meet minimum medical and health standards
				  codified in WAC
				  415-104-500 through
				  415-104-755, if you:
(a) Were first employed as a law enforcement
				officer or firefighter on or after August 1, 1971, and before October 1, 1977;
				and
(b) Have been separated from
				service for more than six months for reasons other than a disability leave, a
				disability retirement, or an authorized leave of absence.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › BASIC SALARY › Section 415-104-298 - Purpose and scope of basic salary rules

Current through Register Vol. 24-14, July 15, 2024
WAC
				  415-104-299 through
				  415-104-405 codify the
				  department's existing interpretation of statutes and existing administrative
				  practice regarding classification of payments as basic salary in LEOFF Plan I
				  and LEOFF Plan II. The department has applied and will apply these rules to
				  determine the proper characterization of payments occurring prior to the
				  effective dates of these sections.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-298, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › BASIC SALARY › Section 415-104-301 - What is basic salary?

Current through Register Vol. 24-14, July 15, 2024
(1)
Basic salary is the compensation used to determine LEOFF contributions
				and LEOFF retirement allowances.
A payment from an employer to a member
				does not qualify as basic salary unless it meets the statutory definition of
				basic salary in
				RCW
				41.26.030(13) which is
				explained in greater detail in WAC
				415-104-311 through
				415-104-405.
(2)
The definition of basic salary is
				different for Plan I and Plan II.
WAC
				415-104-311 through
				415-104-350 define basic salary
				for Plan I. WAC
				415-104-360 through
				415-104-405 define basic salary
				for Plan II.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-301, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-305 - Definitions

Current through Register Vol. 24-14, July 15, 2024
As used in WAC
				  415-104-299 through
				  415-104-405:
(1) "Salary or wages" means payments for
				services rendered by a law enforcement officer or firefighter to an employer.
				Payments which are not for services rendered to an employer are not a salary or
				wage and do not qualify as basic salary.
(2) "Longevity pay" means a payment in
				addition to the basic monthly rate of pay that is:
(a) Based solely upon the length of
				employment with the employer; and
(b) Paid to all law enforcement officers or
				firefighters who have served for the same length of time with the
				employer.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-311 - How is basic salary for LEOFF Plan I determined?

Current through Register Vol. 24-14, July 15, 2024
(1)
A payment is LEOFF Plan I basic
				salary if it is part of the basic monthly rate of salary or wages attached to
				the position or longevity pay.
Special salary or wages are not part of
				the basic monthly rate and do not qualify as basic salary.
(2)
Basic salary is earned when the
				service is rendered, rather than when payment is made.
Example:
If a member works during July but does not receive
								payment for the work until August, the basic salary was earned during July and
								must be reported to the department as July earnings.
(3)
Salary characterizations are based
				upon the nature of the payment.
A payment is basic salary if it meets
				the criteria of subsection (1) of this section. The name given to the payment
				is not controlling in determining whether the payment is basic salary. The
				department determines whether a payment is basic salary by considering:
(a) What the payment is for; and
(b) Whether the reason for the payment brings
				it within the statutory definition of basic salary.
Example:
A payment based upon educational attainment is not
								basic salary for LEOFF Plan I. Describing the payment as a "longevity" payment
								does not change the fact that the payment is for educational attainment. The
								payment will not be counted as basic salary despite being identified by the
								employer as a longevity payment.
(c)
				See the following sections for a discussion and examples of the following types
				of payments:
(i) "Salary or wages" - WAC
				415-104-3200 through
				415-104-3205;
(ii) "Special salary and wages" - WAC
				415-104-330 through
				415-104-3305;
(iii) "Payments excluded from basic salary
				because they are not a salary or wage" - WAC
				415-104-340 through
				415-104-3406.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3200 - Basic monthly rate is LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
The basic monthly rate of compensation paid by an employer to
				  a member for services rendered is basic salary in Plan I. "Basic monthly rate"
				  means the rate of salary or wages attached to a position excluding overtime or
				  special salary or wages.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3200, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3201 - Deferred payments

Current through Register Vol. 24-14, July 15, 2024
(1)
Deferred payments attached to a position are basic salary.
If an
				employee defers a portion of his or her basic monthly rate of pay it is still
				basic salary. Deferred payments may include, but are not limited to: Member
				contributions to LEOFF; salaries or wages deferred pursuant to sections 401(k),
				403(b), 414(h), 457, or other similar sections of the United States Internal
				Revenue Code.
(2)
Deferred
				wages that are not attached to a position are special salary or wages excluded
				from LEOFF Plan I basic salary.
(a)
				Employer matching payments are not basic salary. If a member acquires an
				additional payment that is conditioned upon taking some action in addition to
				providing services, the payment is based upon the additional action. It is not
				a salary or wage earned for services rendered. The payment is not basic salary.
Example:
An employer offers to make a contribution to a
								deferred compensation plan only if the member elects to defer a portion of his
								or her salary. Because the member does not have an absolute right to receive
								the additional contribution for performing the duties required of his or her
								position, the payment is special salary or wages and is not basic
								salary.
(b)
				Additional deferred compensation offered to an individual is not basic salary.
				If an employer pays deferred compensation to a member in addition to the
				member's basic rate of pay, the payment is special salary or wages and does not
				qualify as basic salary.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3202 - Retroactive basic salary increases attached to a position are LEOFF Plan 1 basic salary

Current through Register Vol. 24-14, July 15, 2024
If a payment is part of the basic monthly rate of salary or
				  wages attached to a position or is a longevity payment, it is basic salary even
				  if the payment is retroactive. Payments upon reinstatement or in lieu of
				  reinstatement are not considered retroactive basic salary increases. For
				  treatment of those payments see WAC
				  415-104-3203(3).
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3202, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3203 - Paid leave is LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Payments from an employer for authorized paid absences from
				  work are basic salary.
(1)
Leave
				payments earned for services rendered:
Most LEOFF members earn a certain
				number of leave hours per month, such as sick leave. The leave hours are earned
				by rendering service during the month the leave was accumulated. The payment a
				member receives when he or she uses an earned leave day is a deferred salary or
				wage for services previously rendered. It is basic salary.
Example:
Assume a member accrues eight hours sick leave per
								month. The accrued leave in the member's sick leave balance is earned for
								personal services rendered during a payroll period. When the member is absent
								from work and uses the sick leave, the sick leave payment is basic
								salary.
Leave payments earned for services rendered are
								basic salary only to the extent that they are equivalent to the basic salary a
								member would have earned had the member been working. The portion of any leave
								payment that exceeds that amount is not basic salary.
(2)
Leave payments not earned for services rendered:
If an employer
				authorizes a period of paid leave but does not require the use of leave
				previously earned for services rendered, the payment is not a salary or wage
				for services rendered. However,
				RCW
				41.26.197 authorizes service credit for all
				periods of paid leave. Because the periods are creditable, the pay received is
				considered basic salary to the extent that it is equal to the basic salary the
				member would have earned had he or she been working. The portion of a leave
				payment that exceeds that amount is not basic salary.
Example:
An officer is placed on administrative leave with
								pay pending an investigation. Although the officer is not rendering services,
								the period is creditable as an authorized paid leave period under
								RCW
								41.26.197.
(3)
Payments upon reinstatement or in lieu of reinstatement are paid leave
				and therefore qualify as basic salary.
The payment will count as basic
				salary for the payroll periods when the person would have earned the payment
				had he or she been working.
(a) In order for
				a payment in lieu of reinstatement to qualify as paid leave the person's
				termination date must occur after the payroll period(s) when the payment would
				have been earned.
(b) Payments
				under WAC
				391-45-410 are basic salary for
				the period(s) covered by the reinstatement.
(c) Payments upon reinstatement or in lieu of
				reinstatement are basic salary only to the extent that they equal the basic
				salary a member would have earned had the member been working.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3204 - Shift differential is LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Additional payments to a member for working swing shift or
				  night shift are attached to the duties of the position, e.g., working a
				  nonstandard shift. Those payments are basic salary for LEOFF Plan
				  I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3204, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3205 - Additional duty pay is LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Salary or wages that a member receives for additional duty
				  assignments are a part of the basic salary attached to the member's position.
				  Those payments are basic salary for LEOFF Plan I.
Example:
A police officer is assigned to the bomb squad and
								receives an additional monthly payment for the hazardous duty assignment. The
								additional payment is for duties required by the employer as part of the
								member's position. It is attached to the position and is basic salary for LEOFF
								Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3205, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-330 - What are special salary or wages?

Current through Register Vol. 24-14, July 15, 2024
(1) Special salary or wages for services
				rendered are payments that do not qualify as basic salary because the payment
				is based upon the attributes of the individual instead of being attached to the
				position. A payment is not attached to a position if it is not tied to specific
				duties required of all persons holding the position. Payments that are not
				attached to a position include but are not limited to the payments described in
				WAC 415-104-3302 and
				415-104-3303.
(2) Longevity pay is not attached to a
				position because it is based upon the attributes of an individual. It is,
				however, specifically included as part of basic salary under
				RCW
				41.26.030.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-330, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3301 - Educational premium payments are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1) If an employer
				provides additional salary based upon the member's level of education that
				payment is based upon the attributes of the individual and is not attached to
				the position. It is a special salary or wage and is not basic salary.
Example:
An employer employs two different law enforcement
								officers in the position of sergeant. Although their duties are the same, one
								sergeant receives 3% more in salary than the other because she has a bachelor's
								degree which the other lacks. The additional 3% is not attached to the position
								because it is not attached to any additional duties. It is not basic salary for
								LEOFF Plan I.
(2)
				Payments conditioned upon acquiring and maintaining a designated certification
				such as emergency medical technician are a form of educational premium pay. The
				payment is based upon the attributes of the individual and is not attached to
				the position. It is a special salary or wage and is not basic salary.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3301, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3302 - Performance bonuses are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Payments to a member for meeting or exceeding performance
				  goals set by the employer are not attached to a position and are not basic
				  salary.
Example:
An employer offers an annual bonus to members who
								do not have an accident for a year. The bonus is not part of the basic monthly
								rate of salary and is not basic salary for LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3302, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3303 - Cafeteria plans are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Compensation paid under the provisions of a "cafeteria plan,"
				  "flexible benefits plan," or similar arrangement pursuant to section 125 of the
				  United States Internal Revenue Code which give the member an absolute right to
				  receive cash in lieu of the fringe benefits offered is a special salary or
				  wage. Such compensation is not basic salary. If there is no cash option, the
				  value of the fringe benefit is not a salary or wage and is not basic salary.
				  See WAC 415-104-3402.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3303, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3304 - Leave cash outs or other severance pay are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1) A cash out
				for unused accrued leave is a deferred salary or wage for services previously
				rendered. A payment in lieu of an accrual of leave qualifies as a leave cash
				out. The payment is not basic salary in LEOFF Plan I because it is a special
				salary or wage in addition to the basic monthly rate of salary or
				wages.
(2) Any other form of
				severance payment based upon termination is special salary or wages and is not
				included as basic salary in LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3304, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3305 - Overtime is not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Overtime, which is additional pay earned for working time in
				  excess of regularly scheduled shift(s), is specifically excluded from basic
				  salary for LEOFF Plan I by
				  RCW
				  41.26.030(13)(a). Overtime
				  includes, but is not limited to:
(1)
Additional pay for working on a holiday.
If a member receives an
				extra payment because he or she worked on a scheduled holiday, the payment is
				overtime. The employer may make the additional payment when the holiday occurs
				or in a lump sum at some other time. In either case, the payment is not basic
				salary for LEOFF Plan I;
Example:
A firefighter works on Christmas day. In
								compensation for working a holiday, she is given the option of taking some
								other day off with pay or of receiving an extra day's pay in addition to her
								basic monthly rate of pay. If she opts for the extra day of pay, this payment
								is overtime and is not LEOFF Plan I basic salary. If she opts to take a day
								off, this is paid leave and qualifies as LEOFF Plan I basic salary.
(2)
Callback pay,
which is a special rate of pay some employers offer
				for being called back to work after the end of the member's regular
				shift;
(3)
Court pay,
which is an additional payment for appearing in court or performing other
				duties outside of a member's regularly scheduled shift.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3305, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3306 - Deferred wages that are not attached to a position are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
See WAC
				  415-104-3201.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3306, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-340 - Disability payments are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1) Payments from an employer during periods
				of disability leave for a duty disability (RCW
				41.26.120 ) or a nonduty disability
				(RCW
				41.26.125 ) are not a payment from the
				employer for services rendered. The payment is not basic salary for LEOFF Plan
				I.
(2) Any payment from a third
				party such as an insurance company for a period of excused absence from work
				because of an injury or other disability is not a payment from an employer for
				services rendered. The payment is not basic salary for LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-340, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3401 - Employer taxes and contributions are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1) Any employer
				payment of the employer or member portion of taxes imposed by the Federal
				Insurance Contribution Act (FICA) is not a salary or wage to a member and does
				not qualify as basic salary for LEOFF Plan I.
(2) Employer contributions to LEOFF are not a
				salary or wage and are not basic salary for LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3401, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3402 - Fringe benefits are not LEOFF Plan 1 basic salary

Current through Register Vol. 24-14, July 15, 2024
Fringe benefits provided by an employer are not a salary or
				  wage, and therefore do not qualify as basic salary for LEOFF Plan 1. 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 payments by the employer into a
				private fund to provide health or welfare benefits for members and/or their
				dependents.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.26 RCW. 03-06-042,
					 §
											415-104-3402, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3402, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3403 - Illegal payments are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
If an employer makes a payment without legal authority, that
				  payment does not qualify as basic salary for LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3403, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3404 - Reimbursements or allowances in lieu of a reimbursement are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1)
Reimbursements.
If an employer reimburses a member for expenses
				incurred in providing services for the employer, the purpose of the payment is
				to pay the member back for out-of-pocket expenses. The payment is not
				compensation. It is not a salary or wage and is not basic salary for LEOFF Plan
				I.
(2)
Allowances.
An
				allowance paid in lieu of a specific reimbursement for expenses a member is
				expected to incur in providing services for the employer is characterized the
				same as a specific reimbursement. The purpose of the payment is to reimburse
				the member for anticipated out-of-pocket expenses. The payment is not
				compensation. It is not a salary or wage and does not qualify as basic salary
				for LEOFF Plan I.
Example:
An employer provides an annual stipend for the
								purchase of a uniform or other clothing required for the performance of a
								member's duties. The payment is a reimbursement for expenses incurred or
								expected to be incurred and is not basic salary for LEOFF Plan I.
(3)
Payments based on additional certification or qualifications.
If a
				member receives payments based upon personal expenses incurred in maintaining a
				certification or qualification, the payment is reimbursement, not compensation.
				It is not a salary or wage and is not LEOFF Plan I basic salary.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3404, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3405 - Standby pay is not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
Payments to a member for time not actually worked when the
				  member must be available to work if the need arises, are not a salary or wage
				  for services rendered. Any such payment does not qualify as basic salary for
				  LEOFF Plan I.
Example:
Some employers provide payments to a member at less
								than the member's regular hourly rate in exchange for the member being
								available to come into work after his or her shift if called, although the
								member may not be called. Such payments, often referred to as "standby pay,"
								are not basic salary for LEOFF Plan I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3405, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-3406 - Retirement or termination bonuses are not LEOFF Plan I basic salary

Current through Register Vol. 24-14, July 15, 2024
(1)
Payments
				based on notification of intent to retire.
An additional payment based
				fully or partially on notification of a member's intent to terminate or retire
				is in consideration for the notification. The payment is not a salary or wage
				for services rendered and is not basic salary for LEOFF Plan I.
(2)
Payments based on retirement
				eligibility.
Payments based fully or partially on retirement eligibility
				are specific to the member and are not attached to the position. These payments
				are not LEOFF Plan I basic salary.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-3406, filed 12/6/96,
					 effective 1/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › LEOFF PLAN 1 › Section 415-104-350 - Payments in lieu

Current through Register Vol. 24-14, July 15, 2024
A payment or any other transfer in lieu of an item that does
				  not qualify as basic salary is not basic salary for LEOFF Plan
				  I.
Statutory Authority:
					 RCW
					 41.50.050 and
					 41.50.055. 97-01-016, §
											415-104-350, filed 12/6/96,
					 effective 1/6/97.