WAC 415-103-100. Are payments I receive reportable compensation?

The following table will help you determine whether certain types of payments are reportable compensation. The department determines reportable compensation based upon the nature of the payment, not the name applied. See "salary" as defined in RCW 43.43.120 . Type of Payment Commission Date: Prior to 1/1/2003 Commission Date: On or after 1/1/2003 Overtime related to RCW 47.46.040 or voluntary overtime, earned prior to 7/1/2001 Yes N/A Overtime related to RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2001 and before 7/1/2017 No No Overtime up to 70 hours per year 1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 2 Yes Yes Overtime in excess of 70 hours per year 1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 No No Fringe benefits including, but not limited to, any type of insurance, or contributions for insurance, such as medical, dental, or life insurance, for members and/or their dependents No No Lump sum payments for: Deferred annual sick leave 3 No No Unused accumulated annual leave - 240 hour maximum 4 Yes No Holiday pay - 80 hour maximum Yes No Type of Payment Commission Date: Prior to 1/1/2003 Commission Date: On or after 1/1/2003 Overtime related to RCW 47.46.040 or voluntary overtime, earned prior to 7/1/2001 Yes N/A Overtime related to RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2001 and before 7/1/2017 No No Overtime up to 70 hours per year 1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 2 Yes Yes Overtime in excess of 70 hours per year 1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 No No Fringe benefits including, but not limited to, any type of insurance, or contributions for insurance, such as medical, dental, or life insurance, for members and/or their dependents No No Lump sum payments for: Deferred annual sick leave 3 No No Unused accumulated annual leave - 240 hour maximum 4 Yes No Holiday pay - 80 hour maximum Yes No 1 "Year" means "state fiscal year," which is the twelve-month period that begins on July 1st and ends on June 30th of the next calendar year. 2 The combined total of overtime included in the average final salary, related to either RCW 47.46.040 or voluntary overtime, may not exceed one hundred forty hours for WSPRS Plan 1, or three hundred fifty hours for WSPRS Plan 2. 3 See also RCW 41.04.340 (4). 4 See also RCW 43.43.263 , 43.01.040 and 43.01.044 .