WAC 415-106-300. Are payroll deductions reportable compensation?

Amounts withheld from your salary or wages are reportable compensation. Examples include: (1) Your member contributions to PSERS. Your employer's contributions are a fringe benefit and are not reportable compensation. See WAC 415-106-295 . (2) Amounts withheld for federal income tax purposes; and (3) Other authorized voluntary deductions, such as deferred compensation or IRC section 457 plan contributions.