WAC 415-106-260
WAC 415-106-260. Is paid leave, which is not earned over time, reportable compensation?
To the extent authorized by RCW 41.37.260 , payment you receive from your employer while on an authorized paid leave of absence is reportable compensation provided that:
(1) The payment does not exceed the salary for the position from which you are on leave; and
(2) The payment is received from the employer, not from a third party. Except as provided in WAC 415-106-265 , if you receive the payment from your employer, but your employer is reimbursed for the payment by a third party, the payment is not reportable compensation.