reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › MEMBERSHIP › Section 415-112-160 - Judicial benefit multiplier program teachers' retirement system Plan 1

Current through Register Vol. 24-14, July 15, 2024
(1)
What is the judicial benefit
				multiplier program?
The judicial benefit multiplier (JBM) program
				provides a higher benefit multiplier to teachers' retirement system (TRS) Plan
				1 members who serve as supreme court justices or judges in the court of appeals
				or superior court.
(2)
What
				is a benefit multiplier?
In this section, "multiplier" is the percentage
				component used, with average final compensation (AFC) and years of service
				credit, in the calculation of a retirement benefit. Your multiplier will be
				three and one-half percent. This means you will receive three and one-half
				percent of your AFC for each year of service credit you earn under the JBM
				program.
(3)
Can I
				participate in the judicial benefit multiplier program?
You can
				participate in the JBM program if you are a supreme court justice or judge in
				the court of appeals or superior court and:
(a) You chose to be a member. If you were a
				TRS Plan 1 member in judicial service on December 31, 2006, and remained in
				judicial service on January 1, 2007, you had the opportunity to choose to
				participate in the JBM program during the open window from January 1, 2007,
				through December 31, 2007; or
(b)
				You are required to participate in the JBM program. If you entered TRS Plan 1
				membership as a justice or a judge on or after January 1, 2007. If your current
				term began prior to your entry into the JBM program, you must purchase service
				credit from the beginning of your term at the JBM program rate; or
(c) If you were previously a TRS Plan 1
				member and withdrew your contributions when you separated from employment, and
				you were then elected to judicial service on or after January 1, 2007, you may
				choose to become a member of PERS Plan 2 (unless you have prior PERS membership
				then you would become a member of that plan). If you choose to become a PERS
				member, you will be required to join the JBM program. Once you have established
				or reestablished your PERS membership, you may restore your withdrawn TRS
				contributions plus interest. If you choose to restore in TRS, you would then
				return to TRS Plan 1 membership and earn service credit prospectively under the
				JBM program as a TRS Plan 1 member. Any service you earned in PERS will remain
				in PERS and you would be a dual member.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-240 - In TRS Plan 1, do I receive service credit for my first ninety days of service?

Current through Register Vol. 24-14, July 15, 2024
In TRS Plan 1, the service you provide during the ninety days
				  of service required to establish membership after July 1, 1964, qualifies as
				  creditable service after you establish membership.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(26).
					 05-12-042, §
											415-112-240, filed 5/25/05,
					 effective 6/25/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-240, filed 2/15/78.
					 Formerly WAC 462-20-025.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-250 - Will I receive service credit for leave with pay?

Current through Register Vol. 24-14, July 15, 2024
(1)
Plan 1 members:
If you are
				otherwise eligible, you will receive service credit for any time you were on
				official leave from your position on or after July 1, 1960, provided that:
(a) You were listed as employed by your
				employer; and
(b) You were
				receiving compensation from your employer for the time of your leave.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-255 - How do I purchase or restore Plan 1 service credit?

Current through Register Vol. 24-14, July 15, 2024
This section applies to Plan 1 members who qualify by this
				  chapter or
				  chapter
				  41.32 RCW to purchase
				  credit for previous service, or to restore service credit after withdrawing
				  contributions or taking a lump sum payment in lieu of benefits. This section
				  does not apply to service credit for substitute teaching. See WAC
				  415-112-140.
(1)
Do I qualify to purchase or restore
				service credit?
In addition to meeting the statutory requirements for
				the specific type of service you performed:
(a) You must be an active TRS member at the
				time you apply to purchase or restore service credit;
(b) If purchasing credit for previous
				service, you must return to TRS service for twenty or more full-time days or
				the equivalent within a fiscal year after providing that service; and
(c) You must purchase or restore the service
				credit according to the provisions of this section.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-256 - How do I purchase or restore Plan 2 or 3 service credit?

Current through Register Vol. 24-14, July 15, 2024
This section applies to Plan 2 and 3 members who qualify by
				  this chapter or
				  chapter
				  41.32 RCW to purchase
				  credit for previous service or to restore service credit after withdrawing
				  contributions or taking a lump sum payment in lieu of benefits. This section
				  does not apply to service credit for substitute teaching. See WAC
				  415-112-140.
(1)
Do I qualify to purchase or restore
				service credit?
In addition to meeting the statutory requirements for
				the specific type of service you performed, you must:
(a) Be an active TRS member when you apply to
				purchase or restore the service credit; and
(b) Purchase the service credit according to
				the provisions of this section.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-270 - In TRS Plan 1, may I receive service credit for professional preparation?

Current through Register Vol. 24-14, July 15, 2024
As a TRS Plan 1 member, you may be eligible for service
				  credit for additional study at an institution of higher learning or a
				  commercial or technical school where the courses supplement your professional
				  preparation.
The department considers thirty-six quarter hours or
				  twenty-four semester hours of credit, or the equivalent, as one year of service
				  credit. Fewer academic credits may be converted into a fraction of a year of
				  service credit.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.32.330. 05-12-042, §
											415-112-270, filed 5/25/05,
					 effective 6/25/05. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-112-270, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-270, filed 2/15/78.
					 Formerly WAC 462-20-040.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-280 - Credit for teaching United States military personnel

Current through Register Vol. 24-14, July 15, 2024
A member who accepts teaching or educational employment
				  involving service to United States military personnel may be allowed service
				  credit for the same upon application after his return to Washington public
				  school employment and payment of annuity fund contributions within the time
				  limit provided by law, but the service for which credit is requested must be
				  supervised and/or paid for by a public educational institution, and such
				  service rendered for an employer located outside the state of Washington shall
				  be subject to the limitations which govern the granting of credit for
				  out-of-state service.
Military service credits for Plan II members will be governed
				  by the provisions of chapter 293, Laws of 1977 ex. sess.
Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-280, filed 2/15/78.
					 Formerly WAC 462-20-045.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-290 - May I purchase Plan 1 service credit for out-of-state teaching?

Current through Register Vol. 24-14, July 15, 2024
(1) As a Plan 1
				member, you may establish service credit for teaching out-of-state, which
				includes teaching out of the country, only if:
(a) You were on an official leave of absence
				granted by your employer when you provided the service; and
(b) You returned to public school service in
				Washington state.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-292 - May I purchase TRS Plan 2 or Plan 3 service credit for public education experience gained by teaching out-of-state or for the federal government?

Current through Register Vol. 24-14, July 15, 2024
If you earned service credit for teaching out-of-state or
				  for the federal government, you may be eligible to purchase that public
				  education experience as TRS service credit.
The public education claimed must have been covered by a
				  retirement or pension plan and must have been as a teacher, as defined by that
				  retirement or pension plan.
(1)
Do I qualify to purchase TRS service credit for public education
				experience outside of the state of Washington?
You are eligible to
				purchase service credit under this section if you meet all the following
				requirements at the time of purchase:
(a) You
				are employed in a TRS Plan 2 or Plan 3 eligible position;
(b) You have at least two years of TRS
				service credit;
(c) You earned the
				education experience service credit by teaching in a public school in another
				state within the United States or with the United States federal
				government;
(d) The service was
				covered by a state, political subdivision of a state, or federal retirement
				plan;
(e) You are not receiving a
				benefit from the other system; and
(f) You are not eligible for an unreduced
				benefit from the other system.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-295 - May I use out-of-state teaching service credit to determine eligibility for retirement?

Current through Register Vol. 24-14, July 15, 2024
See
				  RCW
				  41.32.065.
(1) If you earned service credit in an
				out-of-state retirement system that covers teachers in public schools and do
				not purchase that service credit, you may use it to qualify for
				retirement.
(2) If you use
				out-of-state service credit to qualify for retirement, your retirement benefit:
(a) Will be based solely on your years of
				service credit in the Washington teachers' retirement system (TRS);
				and
(b) Will be actuarially reduced
				according to the age you would have been eligible to retire if you had not
				counted your out-of-state service credit.
Example:
Jane is fifty-eight years old with twenty-four
								years of TRS Plan 1 service credit. She has one year of service credit in an
								out-of-state retirement system that covers public school teachers. A TRS Plan 1
								member is eligible to retire at age fifty-five with twenty-five years of
								service credit. Jane may add her twenty-four years of TRS service credit with
								her one year of out-of-state service credit to qualify for retirement under
								this provision.
Jane's retirement benefit will be based solely on
								her twenty-four years of TRS Plan 1 service credit. If she retires at age
								fifty-eight, her benefit will be reduced by an early retirement factor. The
								early retirement factor, .8270, is based on the difference between her actual
								retirement age (age fifty-eight) and the earliest age she could have received
								an unreduced benefit based on her twenty-four years of TRS service credit (age
								sixty). Jane's average final compensation (AFC) is $5,500 and her benefit will
								be calculated as follows:
2% x years of service credit x AFC x factor 2% x 24 x $5,500
				  x .8270 = $2,183.28
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-300 - What types of service do not qualify for TRS service credit?

Current through Register Vol. 24-14, July 15, 2024
Service credit is not earned for service:
(1) With the National Red Cross
				organization;
(2) As a teacher or
				educational advisor in the Civilian Conservation Corps camps; or
(3) As a Peace Corps volunteer.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.32 RCW. 05-12-042,
					 §
											415-112-300, filed 5/25/05,
					 effective 6/25/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-300, filed 2/15/78.
					 Formerly WAC 462-20-060.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-330 - How does the department calculate service credit for TRS Plan 1 employees?

Current through Register Vol. 24-14, July 15, 2024
For TRS Plan 1 calculations, one year of service credit
				  consists of one hundred eighty days of instruction.
(1) As a TRS Plan 1 member employed by a
				school district, educational service district, school for the blind, or school
				for the deaf:
(a) Unless otherwise determined
				by a contract, bargaining agreement or employer policy:
(i) A classroom teacher will earn one day of
				service credit for each seven hours of compensated employment; and
(ii) A K-12 employee other than a classroom
				teacher will earn one day of service credit for every eight hours of
				compensated employment; and
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-332 - How does the department calculate service credit for Plan 2 and 3 members?

Current through Register Vol. 24-14, July 15, 2024
(1)
				How is my service credit calculated?
				RCW
				41.32.010(26)(b) provides
				three methods that may be used to calculate service credit for Plan 2 and 3
				members:
(a)
Twelve-month method:
If you meet the following conditions, you will receive one service credit month
				for each month of a twelve-month period (September through August):
(i) You were employed at least nine calendar
				months starting in September; and
(ii) You earned earnable compensation for at
				least eight hundred ten hours during September through August.
The twelve service credit months earned under this subsection
				  are credited to you on August 31.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE CREDIT › Section 415-112-335 - Calculating service credit for part-time community and technical college employees

Current through Register Vol. 24-14, July 15, 2024
Most community and technical colleges employ academic
				  employees under contracts expressed in terms of a certain number of contact
				  hours, which are usually limited to actual time spent in the classroom. Most
				  academic positions require more time to be spent providing services to the
				  college than are reflected in the contact hours. However, actual hours worked
				  are not submitted by the academic employees nor recorded by the college. This
				  subsection adopts a method for estimating hours of work in order to determine
				  membership eligibility and service credit in plan I and plan II. This estimate
				  is to be used solely for that purpose. The estimate is not a representation by
				  the department of actual hours worked and is not to be used as a basis for
				  calculating other benefits or salary for technical college and community
				  college academic employees.
(1)
Plan I.
In order to estimate the number of days worked by a TRS I
				technical college or community college faculty academic employee for a
				particular month, the college will:
(a)
				Determine the number of working days in the month as defined by the college's
				adopted academic calendar;
(b)
				Determine the part-time workload for the employee. The part-time workload is
				the percentage of the part-time employees' weekly in-class teaching hours to
				the weekly in-class teaching hours required of a full-time instructor in that
				employee's discipline at the college; and
(c) Multiply the number of working days in
				the month by the academic employee's part-time workload.
The resulting number is an estimate of days worked by the
				  academic employee during the month. The college will report this estimate to
				  the department for the sole purpose of determining plan I service credit and/or
				  membership eligibility.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-400 - Purpose and scope of TRS earnable compensation rules

Current through Register Vol. 24-14, July 15, 2024
WAC
				  415-112-402 through 415-112-491
				  provide the department's interpretation of statutes and its administrative
				  practice regarding classification of payments as earnable compensation in all
				  TRS plans. 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(5). 04-21-080,
					 §
											415-112-400, filed 10/20/04,
					 effective 11/20/04. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.270. 02-03-120, §
											415-112-400, filed 1/23/02,
					 effective 3/1/02. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-112-400, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 41.50.050(6). 79-10-024
					 (Order 79-02), §
											415-112-400, filed 9/10/79.
					 Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-400, filed 2/15/78.
					 Formerly WAC 462-24-010.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-402 - What is earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1) The department determines whether
				payments to an employee are earnable compensation based on the nature of the
				payment,
not
the name of the payment. The department considers the
				reason for the payment and whether the reason brings the payment within the
				statutory definition of earnable compensation.
(2) Earnable compensation must meet the
				definition in
				RCW
				41.32.010(10). It must:
(a) Be paid by a TRS employer to an employee
				as salary or wages for services provided; or
(b) Qualify as earnable compensation under
				WAC 415-112-471 through
				415-112-477, even though it was
				not paid for services provided. See
				RCW
				41.32.010(10),
				41.32.267,41.32.810 and
				41.32.865.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-412 - Are nonmoney payments from my employer earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1) Nonmoney
				maintenance compensation, as defined in this section:
(a) Is earnable compensation to the extent
				authorized by this section, for Plan 1 members; and
(b) Is
not
earnable compensation
				for Plan 2 and 3 members.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-413 - Vehicles - Does the value of my use of an employer vehicle qualify as earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
TRS Plan 1 members:
(a) Use of an
				employer vehicle for business purposes does not qualify as compensation
				earnable. If your employer's established policy prohibits the use of an
				employer vehicle for nonbusiness uses, all use of the vehicle will be deemed
				business use.
(b) Use of an
				employer vehicle for nonbusiness purposes qualifies as compensation earnable
				if:
(i) Your employer reports the value of
				this use as compensation earnable on a monthly basis. Monthly compensation
				earnable is the lesser of the following:
(A)
				Fair Market Lease Value x Percentage of Personal Use; or
(B) Miles of Personal Use x IRS Mileage Rate.
				The IRS Mileage Rate is the mileage rate adopted by the Internal Revenue
				Service for use by taxpayers in computing the value of the use of a vehicle;
				and
(ii) Your employer
				reports your personal use of the vehicle to the IRS as taxable income under IRC
				Section 61 and Treas. Reg. Section 1.61-21; or
(iii) Your employer maintains monthly records
				of your personal use.
These records must contain:
(A) Your employer's authorization of your
				personal use;
(B) The distance
				normally commuted each day during the month, if you use the vehicle to
				commute;
(C) The dates, mileage,
				and itinerary of each personal trip other than a commute trip; and
(D) Your total mileage for the
				month.
(E) The ratio of personal
				mileage to total mileage, expressed as a percent.
(c) The department presumes that
				your use of an employer vehicle is solely for business purposes.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-41301 - Are vehicle allowances earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Plan 1.
Vehicle allowances may be earnable compensation for Plan 1
				members according to this section.
(b)
Plans 2 and 3.
Vehicle
				allowances are
not
earnable compensation for members of Plans 2
				and 3. Subsections (2) through (5) of this section apply to Plan 1 members
				only.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-415 - Are cash-outs for annual leave and personal leave included in earnable compensation and/or average final compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
(a)
Plan 1.
Under
				RCW
				41.32.010(10)(a), cash-outs
				for up to two hundred forty hours of unused annual leave are included in
				earnable compensation1 for Plan 1 members according
				to this section.
(b)
Plans 2
				and 3.
Under
				RCW
				41.32.010(10)(b), cash-outs
				for unused annual leave and personal leave are not earnable compensation in
				Plans 2 and 3, and are
not
includable in average final
				compensation. Subsections (2) through (4) of this section apply to Plan 1
				members only.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-417 - Are cash-outs for sick leave included in earnable compensation and/or average final compensation?

Current through Register Vol. 24-14, July 15, 2024
Cash-outs for unused sick leave are not earnable compensation
				  in TRS Plans 1, 2, or 3, and are not includable in average final
				  compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-417, filed 5/27/05,
					 effective 6/27/05.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-430 - How is average final compensation calculated?

Current through Register Vol. 24-14, July 15, 2024
(1)
Plan 1.
Except as provided
				in subsection (2) of this section, to calculate average final compensation for
				a member of TRS Plan 1, the department will:
(a) Determine the two consecutive fiscal
				years in which the member's total earnable compensation is the
				highest.
(b) Divide the total
				earnable compensation for this period by twenty-four to determine the member's
				average monthly compensation during this period.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-432 - Do I qualify for the alternate computation of earnable compensation in RCW 41.32.345?

Current through Register Vol. 24-14, July 15, 2024
RCW 41.32.345 provides an optional
				  method of computing earnable compensation for part-time TRS Plan 1 members.
				  This method is intended to ensure that a TRS Plan 1 member who earns a
				  fractional year of service credit will receive benefits proportional to
				  benefits received by a member who earns a full year of service credit.
(1) To be eligible for the alternate
				calculation, you must meet the requirements in subsection (2) or (3) of this
				section for:
(a) Each fiscal year for two
				consecutive fiscal years; or
(b)
				Each of the two twelve-month periods contained in an alternate period, provided
				that you meet the qualifications for using an alternate period for the
				calculation of your AFC under WAC
				415-112-430(2).
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-434 - How is my earnable compensation adjusted if I meet the requirements in WAC 415-112-432 for two consecutive fiscal years?

Current through Register Vol. 24-14, July 15, 2024
If you meet the requirements in WAC
				  415-112-432 for each fiscal year
				  for two consecutive fiscal years, you may choose to have your annual earnable
				  compensation computed according to this section rather than WAC
				  415-112-430.
(1) The department will determine the number
				of hours you would have worked if you were employed on a regular full-time
				basis by multiplying the hours per day reported under (a) of this subsection,
				by the number of days reported under (b) of this subsection. For each
				contracted position you occupied during the fiscal year, your employer must
				provide written verification of:
(a) The
				number of hours in the employer's school day.
(i) Unless otherwise determined by a
				contract, bargaining agreement or employer policy, the department considers
				there are seven hours in a school day.
(ii) If you were employed in more than one
				position to meet the requirements in WAC
				415-112-432, the department will
				average the number of hours reported by your employers; and
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-435 - How is earnable compensation adjusted for TRS Plan 1 members in extended school year programs?

Current through Register Vol. 24-14, July 15, 2024
If you meet the requirements in WAC
				  415-112-432 for each year in an
				  alternate period as defined in WAC
				  415-112-430, you may choose to
				  have your annual earnable compensation computed according to this section
				  rather than WAC
				  415-112-430. If you meet the
				  requirements in WAC
				  415-112-432 for both, an
				  alternate period and two consecutive fiscal years, you may also have your
				  earnable compensation calculated by fiscal years under WAC
				  415-112-434.
(1) For purposes of this section, the
				"alternate period" in WAC
				415-112-430(1)(b)
				 will be divided into two consecutive
				twelve-month periods and each will be referred to as an "alternate year."
				Annual earnable compensation will be determined for each alternate
				year.
(2) The department will
				determine the number of hours you would have worked if you were employed on a
				regular full-time basis by multiplying the hours per day reported under (a) of
				this subsection, by the number of days reported under (b) of this subsection.
				For each contracted position you occupied during the alternate year, your
				employer must provide written verification of:
(a) The number of hours in the employer's
				school day.
(i) Unless otherwise determined
				by a contract, bargaining agreement or employer policy, the department
				considers there are seven hours in a school day.
(ii) If you were employed in more than one
				position to meet the requirements in WAC
				415-112-432, the department will
				average the number of hours reported by your employers.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-440 - May I withdraw my employee contributions?

Current through Register Vol. 24-14, July 15, 2024
(1) You may withdraw TRS contributions only
				upon termination of employment.
(2)
				You may not withdraw TRS contributions during any period in which you remain
				employed. For example:
(a) A teacher is
				considered to remain employed during the summer break that is often included in
				a school's official calendar. This is true whether the teacher is employed by
				the same employer or by different employers before and after the summer
				break.
(b) A teacher is considered
				to remain employed during a period of official leave from a Washington public
				school employer.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4601 - Are contract salary payments earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
Base
				contract.
Payments authorized under a base contract may be earnable
				compensation.
(a) Payments made to classroom
				teachers for the provision of educational services are earnable
				compensation.
(b) Payments made to
				administrators and principals for the provision of administrative services are
				earnable compensation.
(c) Even
				though salaries are derived from a salary schedule that incorporates experience
				and educational attainment, to the extent that the salaries are paid for
				services provided, they are earnable compensation. Both experience and
				educational attainment are deemed to increase the quality of the service
				performed. See
				RCW
				28A.405.200.
(d) Payments pursuant to the base contract
				that are not made in exchange for services performed are not earnable
				compensation.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4602 - Are bonuses for National Board for Professional Teaching Standards certification earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Bonuses you receive for attaining National Board for
				  Professional Teaching Standards certification are earnable
				  compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 08-19-106, §
											415-112-4602, filed 9/17/08,
					 effective 10/18/08; 05-12-108, §
											415-112-4602, filed 5/27/05,
					 effective 6/27/05.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4603 - Are performance bonuses earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Bonuses for meeting certain performance goals or working
				  under unusual conditions, such as over enrollment, are earnable compensation
				  because they are paid for services provided.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-4603, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-4603, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4604 - Is compensation applied toward cafeteria plans earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Compensation you receive and apply toward a benefit plan
				  under I.R.C. Section 125 may be earnable compensation. If you have an absolute
				  right to receive cash or deferred cash payments instead of the fringe benefit,
				  the payment is earnable compensation. If you have no cash option, the value of
				  the fringe benefit is not earnable compensation. Also see WAC
				  415-112-480.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-4604, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-4604, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4607 - Are retroactive salary increases earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1) A retroactive
				salary increase occurs when your rate of pay is increased and made retroactive
				to a prior date. You receive a lump sum payment for the increased amount earned
				during the earlier period.
Example:
John's salary is $2000 per month. On April 10, his
								salary is increased to $2200 per month. The increase is made retroactive to
								January 1. On April 25, he receives a lump sum payment of $600, i.e., the $200
								increase for January, February, and March. In April he also receives a paycheck
								at the new rate of $2200.
(2)
				A lump sum payment received pursuant to certain retroactive salary increases is
				earnable compensation. See subsection (3) of this section. The payment will be
				deemed to be earned in the period in which the work was done.
Example:
When the $600 payment is reported to the
								department, John will receive an additional $200 of earnable compensation for
								each of January, February, and March.
(3)
				To qualify as earnable compensation, the retroactive salary increase 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 a claim before a court or administrative agency for a retroactive salary
				increase;
(c) A collective
				bargaining agreement; or
(d) A
				legislative enactment.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4608 - Is severance pay earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
Severance pay earned over
				time.
(a)
Plan 1.
Severance pay must be earned over time in the same manner as annual leave or
				sick leave in order to be deferred compensation for services previously
				provided and to be reportable in Plan 1. Severance pay is earned over time if
				the employment contract(s) entered into at the beginning of the period of
				employment specify that a certain amount of severance pay will be earned in the
				coming year in consideration for services provided.
Example:
Mr. Jones is a TRS Plan 1 member employed as a
								school administrator. Since the beginning of his term of employment with the
								district, his contract has specified that he will earn one week of severance
								pay for every year of his employment. The earned severance pay will be paid at
								the time of his separation. His severance pay is earnable compensation. When
								Mr. Jones retires, the two weeks severance pay that he earned during his two
								highest paid years (i.e., one week per year for two years) will be included in
								his TRS Plan 1 retirement calculation.
(b)
Plans 2 and 3.
All forms of severance pay are excluded from
				earnable compensation for Plans 2 and 3 by
				RCW
				41.32.010(10).
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-4609 - Are payroll deductions earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Amounts withheld from your salary or wages are earnable
				  compensation. Examples include:
(1)
				Your employee contributions to TRS (compare WAC
				415-112-480 regarding employer
				contributions);
(2) Amounts
				withheld for federal income tax purposes; and
(3) Other authorized voluntary deductions,
				such as the deferred compensation plan or 403(b) plan deferrals.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-4609, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 98-09-059, §
											415-112-4609, filed 4/17/98,
					 effective 5/18/98; 97-03-016, §
											415-112-4609, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-471 - Is compensation reported for legislative leave?

Current through Register Vol. 24-14, July 15, 2024
If you take a leave without pay to serve in the legislature,
				  you are entitled to service and earnable compensation credit according to this
				  section.
(1)
Plan 1.
The
				salary you would have earned in the position from which you took leave of
				absence is earnable compensation if you serve at least five years in the
				legislature. Employer contributions are not required on this imputed payment.
				Employee contributions are required.
(2)
Plans 2 and 3.
You may
				choose between:
(a) The earnable compensation
				you would have earned had you not served in the legislature; or
(b) The actual earnable compensation received
				for service plus the legislative earnable compensation.
If you select option (a), you are responsible for paying the
				  additional employer and employee contributions to the extent the earnable
				  compensation reported is higher than it would have been under (b) of this
				  subsection.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-473 - Is paid leave, which is not earned over time, earnable compensation?

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 for services previously provided and is generally not
				  earnable compensation. Exceptions identified in
				  RCW
				  41.32.267,
				  41.32.810 and
				  41.32.865 are reportable, and
				  contributions are due on these payments to the extent they meet both of the
				  following conditions:
(1) The
				compensation reported is equal to the salary for the position from which you
				are on leave; and
(2) The payment
				is received from your employer, not from a third party. Except as provided in
				WAC 415-112-475, if you receive
				payment from your employer but your employer is reimbursed for the payment by a
				third party, the payment is not earnable compensation.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.32.267,
					 41.32.810,41.32.865. 05-12-108, §
											415-112-473, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 00-10-015, §
											415-112-473, filed 4/21/00,
					 effective 5/22/00; 97-03-016, §
											415-112-473, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-474 - Is compensation from shared leave earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
If you receive leave through the leave sharing program
				  created by
				  RCW
				  41.04.660, the compensation you receive from
				  your employer for that leave is earnable compensation.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.04.660. 06-18-006, §
											415-112-474, filed 8/24/06,
					 effective 9/24/06.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-475 - Is the pay I receive from my employer when I am on union leave earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
If you take an authorized leave of absence to serve as an
				  elected official of a labor organization and you receive payment from your
				  employer during your leave, the payments may be earnable compensation, even if
				  the union reimburses your employer. To qualify as earnable compensation, the
				  payments must meet the specific conditions in
				  RCW
				  41.32.267 (Plan 1),
				  RCW
				  41.32.810 (Plan 2), or
				  RCW
				  41.32.865 (Plan 3).
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.32.267,
					 41.32.810,41.32.865. 05-12-108, §
											415-112-475, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 00-10-015, §
											415-112-475, filed 4/21/00,
					 effective 5/22/00; 97-03-016, §
											415-112-475, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-477 - Are payments for reinstatement or payment instead of reinstatement earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
				When you receive payments upon reinstatement or instead of reinstatement, such
				payments are earnable compensation to the extent they are equivalent to the
				salary you would have earned by working in your position.
				RCW
				41.32.010 defines these payments as earnable
				compensation even though they are not payments for services you provided to
				your employer. The payment will be prorated over the entire period that you
				were 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:
(a) The
				employer;
(b) A school district;
				or
(c) A court of law.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-480 - Are fringe benefits earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Fringe benefits provided by an employer are not a salary or
				  wage, and are not earnable 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 you or your dependents, with the
				exception of compensation paid pursuant to a bona fide cafeteria plan, flexible
				benefit plan or similar arrangement as described in WAC
				415-112-4604.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-480, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.32 RCW. 03-06-042,
					 §
											415-112-480, filed 2/27/03,
					 effective 4/1/03. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-480, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-482 - Are disability insurance or workers' compensation payments earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
(1)
				Disability insurance payments are not earnable compensation, whether the
				payments come directly from the employer or from an insurance
				company.
(2) Workers' compensation
				payments are not earnable compensation.
Example:
Susan, an employee on unpaid disability leave,
								submits her workers' compensation payments to her employer. The employer then
								issues Susan a check for the same amount through the payroll system. Even
								though the payment may have the appearance of compensation from the employer,
								it is not a payment for services provided and it is not earnable
								compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-482, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-482, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-485 - Are payments that are outside my employer's legal authority earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Payments made by an employer that are outside the employer's
				  legal authority are not earnable compensation.
Example:
School districts are prohibited by
								RCW
								28A.400.220 from increasing an employee's
								salary instead of providing a fringe benefit. If a district increased a
								person's salary instead of providing a district car, the teacher's increased
								salary payments would not be earnable compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-485, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-485, filed 1/6/97,
					 effective 2/6/97.