reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › ADMINISTRATION › Section 415-110-030 - Statewide cities retirement system

Current through Register Vol. 24-14, July 15, 2024
Pursuant to
				  RCW
				  41.35.130, the statutes and rules applying to
				  the school employees' retirement system and the department of retirement
				  systems (as provided in
				  chapters
				  41.35 and
				  41.50 RCW and Title 415 WAC) govern
				  the administration and operation of the former statewide cities retirement
				  system.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-030, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › ADMINISTRATION › Section 415-110-040 - Appeals - Disability cases

Current through Register Vol. 24-14, July 15, 2024
Appeals will be governed by the provisions of chapter 415-08
				  WAC as now existing or hereafter amended.
Any person aggrieved by any final decision must, before
				  he/she appeals to a superior court, file a notice of appeal with the director
				  personally or by mail, within sixty days from the date such decision was
				  communicated to such person. The notice of appeal must contain the information
				  required by WAC
				  415-08-020 as now existing or
				  hereafter amended.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-040, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › ADMINISTRATION › Section 415-110-115 - How is a position determined eligible?

Current through Register Vol. 24-14, July 15, 2024
(1) A position is eligible if it meets the
				criteria of an eligible position under
				RCW
				41.35.010.
(2) Your employer will evaluate your
				position's eligibility for a particular year at the beginning of the year
				unless you are working as an on-call substitute.
(3) Your employer may reclassify a position's
				eligibility based upon its work history.
(a)
				If your employer declares a position to be ineligible at the beginning of a
				year, and by the end of the year it has actually required five or more months
				of seventy or more hours of compensated service, your employer will review the
				position's eligibility. If at the end of the first year:
(i) Your employer believes the position meets
				the requirements for an eligible position and declares the position as
				eligible, your employer will report your hours and compensation to the
				department effective prospectively from the date your employer makes the
				determination that the position is eligible; or
(ii) Your employer believes that the position
				will not meet the criteria for an eligible position during the next year, your
				employer may continue to define it as ineligible. However, if during the next
				year, the position actually requires five or more months of seventy or more
				hours of compensated service, your employer will declare the position as
				eligible. Once the position is reclassified as eligible, your employer will
				report your hours and compensation to the department retroactively from the
				first month of the first year that the position required seventy or more hours
				of compensated service.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › BENEFIT OPTIONS › Section 415-110-315 - 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
				41.35.460 for Plan 2 members;
(b)RCW
				41.35.710 for Plan 3 members' defined
				benefits; and
(c)RCW
				41.34.070 for Plan 3 members' defined
				contributions. See example three.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › BENEFIT OPTIONS › Section 415-110-324 - Married member's benefit selection - Spousal consent required

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-324, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › BENEFIT OPTIONS › Section 415-110-340 - 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 school employees' retirement
				  system.
Statutory Authority:
					 RCW
					 41.50.050(5) and chapter
					 41.45 RCW. WSR 02-18-048, §
											415-110-340, filed 8/28/02,
					 effective 9/1/02. Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. WSR 01-01-059, §
											415-110-340, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › BENEFIT OPTIONS › Section 415-110-400 - Retirement allowance deduction for payment of insurance premiums

Current through Register Vol. 24-14, July 15, 2024
(1)
Definitions.
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.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › BENEFIT OPTIONS › Section 415-110-436 - SERS Plans 2 and 3 disability benefits

Current through Register Vol. 24-14, July 15, 2024
This section covers disability benefits provided for in
				  RCW
				  41.35.440 and
				  41.35.690
				  for members of SERS 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 SERS 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 65. See WAC
				415-02-320
				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 65. 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 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-441 - Purpose and scope of compensation earnable rules

Current through Register Vol. 24-14, July 15, 2024
WAC
				  415-110-443 through
				  415-110-488 codify the
				  department's existing interpretation of statutes and existing administrative
				  practice regarding classification of payments as compensation earnable in SERS
				  Plan 2 and SERS Plan 3. 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-441, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-443 - SERS reportable compensation table

Current through Register Vol. 24-14, July 15, 2024
The following table will help you determine whether certain
				  types of payments are reportable compensation under SERS Plan 2 or 3. Be sure
				  to read the referenced rule to ensure that you have correctly identified the
				  payment in question. The department determines reportable compensation based
				  upon the nature of the payment, not the name applied to it. See WAC
				  415-110-445.
Type of Payment
SERS Plan 2 and Plan 3 Reportable
Compensation?
Annual Leave Cash Outs
No - WAC
								415-110-456
Assault Pay
No - WAC
								415-110-468
Base Rate
Yes - WAC
								415-110-451
Car Allowances
No - WAC
								415-110-485
Cafeteria Plans
Yes - WAC
								415-110-455
Deferred Wages
Yes - WAC
								415-110-459
Disability Payments
No - WAC
								415-110-477
Disability Retirees
No -
								RCW
								41.35.440 /
								RCW
								41.35.690 (until requirements are met)
Disability: Salary lost while on disability
								leave
Yes - WAC
								415-110-468
RCW 41.35.070
Employer Provided Vehicle
No - WAC
								415-110-480
Employer Contributions
No - WAC
								415-110-459
Fringe Benefits, including insurance
No - WAC
								415-110-475
Illegal Payments
No - WAC
								415-110-482
Legislative Leave
Yes - WAC
								415-110-464
Longevity/Education
Attainment Pay
Yes - WAC
								415-110-451
Nonmoney Maintenance
No - WAC
								415-110-470
Optional Payments
No - WAC
								415-110-483
Payments in Lieu of
Excluded Items
No - WAC
								415-110-463
Performance Bonuses
Yes - WAC
								415-110-453
Retroactive Salary Increase
Yes - WAC
								415-110-457
Reimbursements
No - WAC
								415-110-484
Reinstatement Payments
Yes - WAC
								415-110-467
Retirement or Termination Bonuses
No - WAC
								415-110-487
Severance Pay - Earned Over Time
No - WAC
								415-110-458
Severance Pay - Not Earned Over Time
No - WAC
								415-110-488
Shared Leave - School/ ESD Employees
Yes - WAC
								415-110-468
Sick Leave Cash Outs - School/ESD Employees
No - WAC
								415-110-456
Standby Pay
Yes - WAC
								415-110-469
Time Off With Pay
Yes - WAC
								415-110-456
WAC
								415-110-465
Union Leave
Yes - WAC
								415-110-466
														1/
Workers' Compensation
No - WAC
								415-110-479
1/ Only specific types of union
				  leave are reportable. See WAC
				  415-110-466.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.35 RCW. 03-06-042,
					 §
											415-110-443, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-443, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-445 - What compensation can be reported?

Current through Register Vol. 24-14, July 15, 2024
In order for payments to be subject to retirement system
				  contributions and included in the calculation of a member's retirement benefit,
				  those payments must meet the definition of compensation earnable in
				  RCW
				  41.35.010.
(1)
Payments for personal services
				rendered.
To determine whether a payment meets this definition and can
				be reported, ask the following questions:
(a)
				Was the payment earned as a salary or wage for personal services rendered
				during a fiscal year? If the answer is no, the payment is not reportable. If
				the answer is yes, ask question (b).
(b) Was the payment paid by an employer to an
				employee? If the answer is no, the payment is not reportable. If the answer is
				yes, report the payment.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-451 - 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-451, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-453 - 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-453, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-455 - 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
				  415-110-475.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-455, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-456 - Leave payments earned over time

Current through Register Vol. 24-14, July 15, 2024
(1)
Sick and annual leave usage.
Sick leave and annual leave is accumulated over time and paid to a person
				during a period of excused absence. Leave accrues at a prescribed rate, usually
				a certain number of hours per month. The employee earns a leave day by
				rendering service during the month the leave accrued. When the employee uses
				his or her accrued leave by taking a scheduled work day off with pay, the
				payment is deferred compensation for services previously rendered. The payment
				is a salary or wage earned for services rendered and is reportable.
(2)
Annual leave cash outs.
Annual leave cash outs are not re-portable compensation for SERS Plan 2 and
				SERS Plan 3 members. Although annual leave cash outs, like payments for leave
				usage, are deferred compensation earned for services previously rendered, they
				are excluded from the definition of compensation earnable by statute, see
				RCW
				41.35.010.
(3)
Sick leave cash outs.
Sick
				leave cash outs are excluded from the definition of compensation earnable for
				SERS Plan 2 and SERS Plan 3 members by statute.
Sick leave cash outs are excluded from reportable
				  compensation for:
(i) School district
				employees by
				RCW
				28A.400.210; and
(ii) Educational service district employees
				by
				RCW
				28A.310.490. See
				RCW
				41.35.010.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-457 - 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
								415-110-467.
(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 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-458 - Severance pay earned over time

Current through Register Vol. 24-14, July 15, 2024
All forms of severance pay are excluded from earnable
				  compensation and are not re-portable for Plan 2 or Plan 3 by
				  RCW
				  41.35.010.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-458, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-459 - 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
				415-110-475.
(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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-459, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-463 - 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
				415-110-464 through
				415-110-469 discuss all payments
				that are not for services rendered that nonetheless qualify as reportable
				compensation.
(2) WAC
				415-110-475 through
				415-110-488 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
				415-110-464 through
				415-110-469 is not reportable
				compensation even if it is not listed in WAC
				415-110-475 through
				415-110-488.
(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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-463, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-464 - Legislative leave

Current through Register Vol. 24-14, July 15, 2024
If a SERS member takes a leave without pay from an eligible
				  position to serve in the legislature, the member may elect to participate in
				  SERS as a legislator.
(1) The employee
				may choose between:
(a) The reportable
				compensation he or she would have earned had the member not served in the
				legislature; or
(b) The actual
				reportable compensation for nonlegislative public employment and the
				legislative service combined.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-465 - Paid leave not earned over time

Current through Register Vol. 24-14, July 15, 2024
If paid leave is not based upon earned leave accumulated over
				  time, the payment is not a deferred payment for services previously rendered.
				  Further, the member on leave is not currently rendering services in exchange
				  for the payment. However,
				  RCW
				  41.35.470 and
				  41.35.650 identify payments
				  received from the employer while on paid leave as reportable for SERS.
				  Contributions are due on these payments to the extent they meet the following
				  conditions:
(1) The payment is equal
				to the salary for the position that the person is on leave from;
(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
				41.35.470 (Plan 2) and
				RCW
				41.35.650 (Plan 3) and WAC
				415-110-466.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-465, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-466 - Union leave

Current through Register Vol. 24-14, July 15, 2024
If a member takes an authorized leave of absence to serve as
				  an elected official of a labor organization and the employer pays the member on
				  leave subject to reimbursement from the union, the person's pay qualifies as
				  reportable compensation provided that all the conditions of
				  RCW
				  41.35.470 (Plan 2) and
				  RCW
				  41.35.650 (Plan 3) as appropriate, are
				  met.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-466, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-467 - 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
				41.35.010 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 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-468 - 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
				  415-110-456. 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
				41.35.070.
(3)
Shared leave.
(a) Compensation that an employee, as defined
				in RCW
				41.04.655, 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 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-469 - 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
				  41.35.010 specifically identifies standby pay
				  that meets the above requirements as re-portable compensation. Although
				  included in the definition of compensation earnable, time spent on standby is
				  excluded from the definition of "service," see
				  RCW
				  41.35.010.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-469, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-470 - Nonmoney maintenance

Current through Register Vol. 24-14, July 15, 2024
Are payments from my employer in any form other than
				  money considered compensation earnable?
If you are a SERS Plan 2 or Plan
				  3 member, you are not entitled to count the value of any nonmoney maintenance
				  compensation you receive from your employer as compensation
				  earnable.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-470, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-475 - 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
				415-110-455.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.35 RCW. 03-06-042,
					 §
											415-110-475, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-475, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-477 - 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-477, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-479 - 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
								41.35.070.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-479, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-480 - Vehicles - Does the value of my use of an employer vehicle qualify as compensation earnable?

Current through Register Vol. 24-14, July 15, 2024
You are not entitled to count any of the value of an
				  employer-provided vehicle as compensation earnable.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-480, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-482 - 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-482, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-483 - 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:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-483, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-484 - Reimbursements for expenses

Current through Register Vol. 24-14, July 15, 2024
Reimbursements are not earned for services rendered and thus
				  are not reportable compensation. Typical reimbursement payments include mileage
				  reimbursements for use of a private car on employer business, see WAC
				  415-110-485, or meal and lodging
				  reimbursements for business trips.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-484, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-485 - Vehicle allowances - Are vehicle allowances earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
If your
				employer provides you any payment or allowance in lieu of a reimbursement for
				expenses you incur or expect to incur in performing services for your employer,
				the payment or allowance is not compensation earnable.
Your vehicle
				allowance does not qualify as compensation earnable if you receive the
				allowance in lieu of reimbursement for expenses that you incur or expect to
				incur in using your own vehicle for business purposes.
(2)
The department presumes that any
				vehicle allowance provided to you by your employer is a payment in lieu of
				reimbursement for expenses and is not compensation earnable.
If the
				contract authorizing your vehicle allowance states that it is provided solely
				in lieu of reimbursement for expenses that you incur or expect to incur in
				using your own vehicle for business purposes, the department's presumption is
				not rebuttable.
(3)
Your
				vehicle allowance may qualify as compensation earnable to the extent that it
				exceeds your actual expenses.
If your employer documents that your
				vehicle allowance exceeds the actual expenses you incur in driving your own
				vehicle for business purposes, the excess amount is compensation earnable. Your
				employer must maintain monthly contemporaneous records documenting the
				following:
(a) The dates, if any, on which
				you used a privately owned vehicle in performing services for your
				employer;
(b) The miles you drove
				the vehicle on each of these trips; and
(c) Your itinerary for each of these
				trips.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-487 - Retirement bonus or incentive

Current through Register Vol. 24-14, July 15, 2024
A payment made to an employee as a bonus or incentive when
				  retiring or terminating is not a payment for services rendered. Rather, the
				  payment is made in exchange for an employee's promise or notification of intent
				  to retire or terminate. A retirement or termination bonus or incentive is not
				  reportable compensation.
Example:
A collective bargaining agreement authorizes a
								school district to pay employees a higher salary during the last two years of
								employment if the employee gives written notice of his or her intent to retire
								or terminate. Because the payment is in exchange for the agreement to retire or
								terminate and not for services, the payment is not reportable
								compensation.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-487, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-488 - Severance pay not earned over time - Contract buy outs

Current through Register Vol. 24-14, July 15, 2024
Severance pay that is not earned over time is not earned for
				  services rendered and is not reportable. An example of severance pay not earned
				  over time is a payment negotiated as part of termination agreement.
Example:
At the time of an employee's termination the
								employer agrees to pay a lump sum payment equal to two months' salary. The
								employer identifies this payment as "severance pay." Because the payment was
								not earned for services rendered, it is not reportable compensation and will
								not be included in the retirement calculation.
For treatment of severance pay earned over time, see WAC
				  415-110-458.
Statutory Authority:
					 Chapters
					 41.32, 41.34,
					 41.35,
					 41.50 RCW. 01-01-059, §
											415-110-488, filed 12/12/00,
					 effective 1/12/01.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › REPORTABLE COMPENSATION › Section 415-110-491 - Salary imputed to periods of unpaid leave

Current through Register Vol. 24-14, July 15, 2024
In some circumstances specified in statute, a member may
				  elect to establish service credit for periods of unpaid leave. The salary
				  imputed to a member for purposes of calculating contributions owing for such
				  periods of leave is not reportable compensation. Depending on the type of
				  leave, the imputed compensation may or may not be included as average final
				  compensation in calculating a member's retirement allowance.
(1) Unpaid authorized leave of absence. For
				information about purchasing service credit for periods of unpaid authorized
				leave of absence, see:
(a) Plan 2: WAC
				415-02-175 and
				RCW
				41.35.470; and
(b) Plan 3: WAC
				415-02-175 and
				RCW
				41.35.650.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › MEMBERSHIP › Section 415-110-550 - Elected officials - Eligibility for retirement service membership

Current through Register Vol. 24-14, July 15, 2024
(1) For purposes of
				this section and WAC
				415-110-570, and pursuant to
				RCW
				41.35.030 and
				41.35.010, "elected" officials
				means:
(a) Individuals who are elected or
				appointed to any vacant elective office at a school district or educational
				service district; or
(b) Active
				SERS members who become elected or appointed to any state elective
				position.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › MEMBERSHIP › Section 415-110-560 - Appointed officials - Eligibility and application for retirement service membership

Current through Register Vol. 24-14, July 15, 2024
(1)
				For purposes of this section and WAC
				415-110-570, and pursuant to
				RCW
				41.35.030 and
				41.35.010, "appointed" officials
				means only those individuals who are active SERS members or were previously
				active SERS members and are appointed directly by the governor to any position,
				including but not limited to, agency directorships and memberships on a state
				committee, board or commission.
(2)
				An individual must be a gubernatorial appointee or be appointed to serve in a
				position that meets the requirements of
				RCW
				41.35.010 in order to be eligible for
				membership and service credit.
(3)
				Pursuant to
				RCW
				41.35.030, appointed officials are exempted
				from retirement system membership but may apply for membership during the
				official's current appointed term of office. To apply for membership, the
				official shall submit a written application directly to the department. If the
				department approves the application, the official is entitled to establish
				membership and service credit retroactive to the first day of the official's
				current term of appointed service. To establish such membership, the official
				shall pay the required employee contributions for the official's current term
				of appointed service with interest as determined by the department.
(4) Upon establishing membership for the
				official's current term of appointed service, the official is entitled to
				establish membership retroactive to the first day of any previous elected term
				or terms of office. To exercise this option, the official shall apply to the
				department pursuant to subsection (3) of this section. If the department
				approves the application, the official shall:
(a) Pay the required employee contributions
				for such previous term or terms of elected service with interest as determined
				by the department; and
(b) Pay the
				required employer contributions for such previous term or terms of elected
				service with interest as determined by the department. The employer may, at its
				discretion, pay the required employer contributions plus interest in lieu of
				the employee making payment of this amount.
(c) "Current term of appointed service"
				includes an appointed official's entire current term of service. If the
				official has not been appointed to a position with a set term of office,
				"current term of appointed service" includes all uninterrupted service in the
				official's current appointed position.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-110 - School employees' retirement system › MEMBERSHIP › Section 415-110-570 - Elected and appointed officials - Requirements for service credit

Current through Register Vol. 24-14, July 15, 2024
(1) SERS members
				who were elected to office by statewide election and elect membership in SERS
				pursuant to WAC
				415-110-550, may receive one
				month of service credit for each month during which they earn compensation
				pursuant to their elected positions.
(2) Except for officials covered under
				subsection (1) of this section, members who were elected to office or appointed
				by the governor to positions and elect membership in SERS pursuant to WAC
				415-110-550 or
				415-110-560, may receive service
				credit only for months during which they are compensated:
(a) In excess of ninety times the state
				hourly minimum wage in effect at the time they render the service;
				and
(b) For ninety or more total
				hours of work.