WAC 415-108-443. PERS reportable compensation table

The following table indicates whether certain types of payments are reportable compensation under PERS Plan 1, 2, or 3 and provides a cross-reference to the specific WAC. Type of Payment PERS 1 Reportable Compensation? PERS 2 or 3 Reportable Compensation? Annual Leave Cash Outs Yes - WAC 415-108-456 No - WAC 415-108-456 Assault Pay (State Emp.) Yes - WAC 415-108-468 Yes - WAC 415-108-468 Base Rate Yes - WAC 415-108-451 Yes - WAC 415-108-451 Car Allowances No - WAC 415-108-485 1 No - WAC 415-108-485 1 Cafeteria Plans Yes - WAC 415-108-455 Yes - WAC 415-108-455 Deferred Wages Yes - WAC 415-108-459 Yes - WAC 415-108-459 Disability Payments No - WAC 415-108-477 No - WAC 415-108-477 Disability: Salary lost while on disability leave Yes - WAC 415-108-468 Yes - WAC 415-108-468 RCW 41.40.038 RCW 41.40.038 Employer Provided Vehicle No - WAC 415-108-480 2 No - WAC 415-108-480 Employer taxes/contributions No - WAC 415-108-459 No - WAC 415-108-459 Fringe Benefits, including insurance No - WAC 415-108-475 No - WAC 415-108-475 Illegal Payments No - WAC 415-108-482 No - WAC 415-108-482 Legislative Leave Yes - WAC 415-108-464 Yes - WAC 415-108-464 Longevity/Education Attainment Pay Yes - WAC 415-108-451 Yes - WAC 415-108-451 Nonmoney Maintenance Yes - WAC 415-108-470 3 No - WAC 415-108-470 Optional Payments No - WAC 415-108-483 No - WAC 415-108-483 Payments in Lieu of Excluded Items No - WAC 415-108-463 No - WAC 415-108-463 Performance Bonuses Yes - WAC 415-108-453 Yes - WAC 415-108-453 Type of Payment PERS 1 Reportable Compensation? PERS 2 or 3 Reportable Compensation? Annual Leave Cash Outs Yes - WAC 415-108-456 No - WAC 415-108-456 Assault Pay (State Emp.) Yes - WAC 415-108-468 Yes - WAC 415-108-468 Base Rate Yes - WAC 415-108-451 Yes - WAC 415-108-451 Car Allowances No - WAC 415-108-485 1 No - WAC 415-108-485 1 Cafeteria Plans Yes - WAC 415-108-455 Yes - WAC 415-108-455 Deferred Wages Yes - WAC 415-108-459 Yes - WAC 415-108-459 Disability Payments No - WAC 415-108-477 No - WAC 415-108-477 Disability: Salary lost while on disability leave Yes - WAC 415-108-468 Yes - WAC 415-108-468 RCW 41.40.038 RCW 41.40.038 Employer Provided Vehicle No - WAC 415-108-480 2 No - WAC 415-108-480 Employer taxes/contributions No - WAC 415-108-459 No - WAC 415-108-459 Fringe Benefits, including insurance No - WAC 415-108-475 No - WAC 415-108-475 Illegal Payments No - WAC 415-108-482 No - WAC 415-108-482 Legislative Leave Yes - WAC 415-108-464 Yes - WAC 415-108-464 Longevity/Education Attainment Pay Yes - WAC 415-108-451 Yes - WAC 415-108-451 Nonmoney Maintenance Yes - WAC 415-108-470 3 No - WAC 415-108-470 Optional Payments No - WAC 415-108-483 No - WAC 415-108-483 Payments in Lieu of Excluded Items No - WAC 415-108-463 No - WAC 415-108-463 Performance Bonuses Yes - WAC 415-108-453 Yes - WAC 415-108-453 1 A portion of the value of an employer car allowance may be reportable compensation. See WAC 415-108-485 . 2 A portion of the value of an employer provided vehicle may be reportable compensation in Plan 1 only. See WAC 415-108-480 . 3 A portion of the value of nonmoney maintenance provided may be reportable compensation in Plan 1 only. See WAC 415-108-470 . Type of Payment PERS 1 Reportable Compensation? PERS 2 or 3 Reportable Compensation? Retroactive Salary Increase Yes - WAC 415-108-457 Yes - WAC 415-108-457 Reimbursements No - WAC 415-108-484 No - WAC 415-108-484 Reinstatement Payments Yes - WAC 415-108-467 Yes - WAC 415-108-467 Retirement or Termination Bonuses No - WAC 415-108-487 No - WAC 415-108-487 Severance Pay - Earned Over Time Yes - WAC 415-108-458 No - WAC 415-108-458 Severance Pay - Not Earned Over Time No - WAC 415-108-488 No - WAC 415-108-488 Shared Leave - State Emp. Yes - WAC 415-108-468 Yes - WAC 415-108-468 Shared Leave - Local Government Employees No - WAC 415-108-468 No - WAC 415-108-468 Sick Leave Cash Outs - State Employees No - WAC 415-108-456 No - WAC 415-108-456 Sick Leave Cash Out - Local Government Employees Yes - WAC 415-108-456 No - WAC 415-108-456 Standby Pay Yes - WAC 415-108-469 Yes - WAC 415-108-469 Time Off with Pay Yes - WAC 415-108-456 Yes - WAC 415-108-456 WAC 415-108-465 WAC 415-108-465 Union Leave 4 Yes - WAC 415-108-466 Yes - WAC 415-108-466 Workers' Compensation No - WAC 415-108-479 No - WAC 415-108-479 Type of Payment PERS 1 Reportable Compensation? PERS 2 or 3 Reportable Compensation? Retroactive Salary Increase Yes - WAC 415-108-457 Yes - WAC 415-108-457 Reimbursements No - WAC 415-108-484 No - WAC 415-108-484 Reinstatement Payments Yes - WAC 415-108-467 Yes - WAC 415-108-467 Retirement or Termination Bonuses No - WAC 415-108-487 No - WAC 415-108-487 Severance Pay - Earned Over Time Yes - WAC 415-108-458 No - WAC 415-108-458 Severance Pay - Not Earned Over Time No - WAC 415-108-488 No - WAC 415-108-488 Shared Leave - State Emp. Yes - WAC 415-108-468 Yes - WAC 415-108-468 Shared Leave - Local Government Employees No - WAC 415-108-468 No - WAC 415-108-468 Sick Leave Cash Outs - State Employees No - WAC 415-108-456 No - WAC 415-108-456 Sick Leave Cash Out - Local Government Employees Yes - WAC 415-108-456 No - WAC 415-108-456 Standby Pay Yes - WAC 415-108-469 Yes - WAC 415-108-469 Time Off with Pay Yes - WAC 415-108-456 Yes - WAC 415-108-456 WAC 415-108-465 WAC 415-108-465 Union Leave 4 Yes - WAC 415-108-466 Yes - WAC 415-108-466 Workers' Compensation No - WAC 415-108-479 No - WAC 415-108-479 4 Only specific types of union leave are reportable compensation. See WAC 415-108-466 .