WAC 415-104-299. Basic salary table

The following table will help you determine whether certain types of payments are basic salary under LEOFF Plan 1 or 2. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines basic salary based upon the nature of the payment, not the name applied to it. See WAC 415-104-311 (Plan 1) and WAC 415-104-360 (Plan 2). Type of Payment LEOFF 1 Basic Salary? LEOFF 2 Basic Salary? Additional Duty Pay Yes - WAC 415-104-3205 Yes - WAC 415-104-360 Allowances (i.e. uniform) No - WAC 415-104-3404 No - WAC 415-104-390 Basic Monthly Rate Yes - WAC 415-104-3200 Yes - WAC 415-104-360 Cafeteria Plans No - WAC 415-104-3303 Yes - WAC 415-104-367 Deferred Wages Attached to Position Yes - WAC 415-104-3201 (1) Yes - WAC 415-104-363 (1) Deferred Wages not attached to a Position No - WAC 415-104-3306 No - WAC 415-104-363 (2) Disability Payments No - WAC 415-104-340 No - WAC 415-104-380 Education Attainment Pay No - WAC 415-104-3301 Yes - WAC 415-104-375 Employer taxes/contributions No - WAC 415-104-3401 No - WAC 415-104-383 Fringe Benefits, including insurance No - WAC 415-104-3402 No - WAC 415-104-385 Illegal Payments No - WAC 415-104-3403 No - WAC 415-104-387 Leave Cash Outs/Severance No - WAC 415-104-3304 No - WAC 415-104-401 Longevity Yes - WAC 415-104-311 Yes - WAC 415-104-375 Overtime No - WAC 415-104-3305 Yes - WAC 415-104-370 Paid Leave Yes - WAC 415-104-3203 Yes - WAC 415-104-373 Payments in Lieu of Excluded Items No - WAC 415-104-350 No - WAC 415-104-405 Performance Bonuses No - WAC 415-104-3302 Yes - WAC 415-104-377 Retroactive Salary Increase Yes - WAC 415-104-3202 Yes - WAC 415-104-365 Reimbursements No - WAC 415-104-3404 No - WAC 415-104-390 Retirement or Termination Bonuses No - WAC 415-104-3406 No - WAC 415-104-395 Shift Differential Yes - WAC 415-104-3204 Yes - WAC 415-104-379 Special Salary or Wages No - WAC 415-104-330 Yes - WAC 415-104-375 Standby Pay No - WAC 415-104-3405 No - WAC 415-104-393 Tuition/Fee Reimbursement No - WAC 415-104-3404 No - WAC 415-104-390 Workers' Compensation Not Applicable No - WAC 415-104-380 Type of Payment LEOFF 1 Basic Salary? LEOFF 2 Basic Salary? Additional Duty Pay Yes - WAC 415-104-3205 Yes - WAC 415-104-360 Allowances (i.e. uniform) No - WAC 415-104-3404 No - WAC 415-104-390 Basic Monthly Rate Yes - WAC 415-104-3200 Yes - WAC 415-104-360 Cafeteria Plans No - WAC 415-104-3303 Yes - WAC 415-104-367 Deferred Wages Attached to Position Yes - WAC 415-104-3201 (1) Yes - WAC 415-104-363 (1) Deferred Wages not attached to a Position No - WAC 415-104-3306 No - WAC 415-104-363 (2) Disability Payments No - WAC 415-104-340 No - WAC 415-104-380 Education Attainment Pay No - WAC 415-104-3301 Yes - WAC 415-104-375 Employer taxes/contributions No - WAC 415-104-3401 No - WAC 415-104-383 Fringe Benefits, including insurance No - WAC 415-104-3402 No - WAC 415-104-385 Illegal Payments No - WAC 415-104-3403 No - WAC 415-104-387 Leave Cash Outs/Severance No - WAC 415-104-3304 No - WAC 415-104-401 Longevity Yes - WAC 415-104-311 Yes - WAC 415-104-375 Overtime No - WAC 415-104-3305 Yes - WAC 415-104-370 Paid Leave Yes - WAC 415-104-3203 Yes - WAC 415-104-373 Payments in Lieu of Excluded Items No - WAC 415-104-350 No - WAC 415-104-405 Performance Bonuses No - WAC 415-104-3302 Yes - WAC 415-104-377 Retroactive Salary Increase Yes - WAC 415-104-3202 Yes - WAC 415-104-365 Reimbursements No - WAC 415-104-3404 No - WAC 415-104-390 Retirement or Termination Bonuses No - WAC 415-104-3406 No - WAC 415-104-395 Shift Differential Yes - WAC 415-104-3204 Yes - WAC 415-104-379 Special Salary or Wages No - WAC 415-104-330 Yes - WAC 415-104-375 Standby Pay No - WAC 415-104-3405 No - WAC 415-104-393 Tuition/Fee Reimbursement No - WAC 415-104-3404 No - WAC 415-104-390 Workers' Compensation Not Applicable No - WAC 415-104-380