WAC 415-106-210. What types of payments are considered reportable compensation?

The following table indicates whether certain types of payments are reportable compensation under PSERS, and provides a cross-reference to the applicable WAC. Type of Payment PSERS Reportable Compensation? Annual leave cash outs No - WAC 415-106-255 Assault pay (state employees) Yes - WAC 415-106-270 Base rate Yes - WAC 415-106-215 Cafeteria plans Yes - WAC 415-106-290 Deferred wages Yes - WAC 415-106-300 Disability insurance payments No - WAC 415-106-275 Disability: Salary imputed while on duty-disability leave Yes - WAC 415-106-270 Employer provided vehicle No - WAC 415-106-325 Employer taxes/contributions No - WAC 415-106-300 Fringe benefits, including insurance No - WAC 415-106-295 Illegal payments No - WAC 415-106-305 Legislative leave Yes - WAC 415-106-285 Longevity/education attainment pay Yes - WAC 415-106-215 Nonmoney compensation No - WAC 415-106-315 Optional payments No - WAC 415-106-310 Overtime payments Yes - WAC 415-106-220 Performance pay Yes - WAC 415-106-230 Paid leave Yes - WAC 415-106-260 Reimbursements No - WAC 415-106-320 Reinstatement payments Yes - WAC 415-106-240 Retirement or termination bonus No - WAC 415-106-235 Retroactive salary increase Yes - WAC 415-106-245 Severance pay No - WAC 415-106-250 Shared leave (state employees) Yes - WAC 415-106-270 Sick leave cash outs No - WAC 415-106-255 Standby pay Yes - WAC 415-106-225 Time off with pay Yes - WAC 415-106-255 Union leave 1 Yes - WAC 415-106-265 Unpaid leave 2 Yes - WAC 415-106-280 Vehicle allowances No - WAC 415-106-330 Type of Payment PSERS Reportable Compensation? Annual leave cash outs No - WAC 415-106-255 Assault pay (state employees) Yes - WAC 415-106-270 Base rate Yes - WAC 415-106-215 Cafeteria plans Yes - WAC 415-106-290 Deferred wages Yes - WAC 415-106-300 Disability insurance payments No - WAC 415-106-275 Disability: Salary imputed while on duty-disability leave Yes - WAC 415-106-270 Employer provided vehicle No - WAC 415-106-325 Employer taxes/contributions No - WAC 415-106-300 Fringe benefits, including insurance No - WAC 415-106-295 Illegal payments No - WAC 415-106-305 Legislative leave Yes - WAC 415-106-285 Longevity/education attainment pay Yes - WAC 415-106-215 Nonmoney compensation No - WAC 415-106-315 Optional payments No - WAC 415-106-310 Overtime payments Yes - WAC 415-106-220 Performance pay Yes - WAC 415-106-230 Paid leave Yes - WAC 415-106-260 Reimbursements No - WAC 415-106-320 Reinstatement payments Yes - WAC 415-106-240 Retirement or termination bonus No - WAC 415-106-235 Retroactive salary increase Yes - WAC 415-106-245 Severance pay No - WAC 415-106-250 Shared leave (state employees) Yes - WAC 415-106-270 Sick leave cash outs No - WAC 415-106-255 Standby pay Yes - WAC 415-106-225 Time off with pay Yes - WAC 415-106-255 Union leave 1 Yes - WAC 415-106-265 Unpaid leave 2 Yes - WAC 415-106-280 Vehicle allowances No - WAC 415-106-330 1 Only specific types of union leave are reportable. See WAC 415-106-265 . 2 Only the unpaid leave specified in WAC 415-106-280 (2) will be used in the calculation of your AFC.