WAC 415-110-443. SERS reportable compensation table

The following table will help you determine whether certain types of payments are reportable compensation under SERS Plan 2 or 3. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines reportable compensation based upon the nature of the payment, not the name applied to it. See WAC 415-110-445 . Type of Payment SERS Plan 2 and Plan 3 Reportable Compensation? Annual Leave Cash Outs No - WAC 415-110-456 Assault Pay No - WAC 415-110-468 Base Rate Yes - WAC 415-110-451 Car Allowances No - WAC 415-110-485 Cafeteria Plans Yes - WAC 415-110-455 Deferred Wages Yes - WAC 415-110-459 Disability Payments No - WAC 415-110-477 Disability Retirees No - RCW 41.35.440 / RCW 41.35.690 (until requirements are met) Disability: Salary lost while on disability leave Yes - WAC 415-110-468 RCW 41.35.070 Employer Provided Vehicle No - WAC 415-110-480 Employer Contributions No - WAC 415-110-459 Fringe Benefits, including insurance No - WAC 415-110-475 Illegal Payments No - WAC 415-110-482 Legislative Leave Yes - WAC 415-110-464 Longevity/Education Attainment Pay Yes - WAC 415-110-451 Nonmoney Maintenance No - WAC 415-110-470 Optional Payments No - WAC 415-110-483 Payments in Lieu of Excluded Items No - WAC 415-110-463 Performance Bonuses Yes - WAC 415-110-453 Retroactive Salary Increase Yes - WAC 415-110-457 Reimbursements No - WAC 415-110-484 Reinstatement Payments Yes - WAC 415-110-467 Retirement or Termination Bonuses No - WAC 415-110-487 Severance Pay - Earned Over Time No - WAC 415-110-458 Severance Pay - Not Earned Over Time No - WAC 415-110-488 Shared Leave - School/ ESD Employees Yes - WAC 415-110-468 Sick Leave Cash Outs - School/ESD Employees No - WAC 415-110-456 Standby Pay Yes - WAC 415-110-469 Time Off With Pay Yes - WAC 415-110-456 WAC 415-110-465 Union Leave Yes - WAC 415-110-466 1/ Workers' Compensation No - WAC 415-110-479 Type of Payment SERS Plan 2 and Plan 3 Reportable Compensation? Annual Leave Cash Outs No - WAC 415-110-456 Assault Pay No - WAC 415-110-468 Base Rate Yes - WAC 415-110-451 Car Allowances No - WAC 415-110-485 Cafeteria Plans Yes - WAC 415-110-455 Deferred Wages Yes - WAC 415-110-459 Disability Payments No - WAC 415-110-477 Disability Retirees No - RCW 41.35.440 / RCW 41.35.690 (until requirements are met) Disability: Salary lost while on disability leave Yes - WAC 415-110-468 RCW 41.35.070 Employer Provided Vehicle No - WAC 415-110-480 Employer Contributions No - WAC 415-110-459 Fringe Benefits, including insurance No - WAC 415-110-475 Illegal Payments No - WAC 415-110-482 Legislative Leave Yes - WAC 415-110-464 Longevity/Education Attainment Pay Yes - WAC 415-110-451 Nonmoney Maintenance No - WAC 415-110-470 Optional Payments No - WAC 415-110-483 Payments in Lieu of Excluded Items No - WAC 415-110-463 Performance Bonuses Yes - WAC 415-110-453 Retroactive Salary Increase Yes - WAC 415-110-457 Reimbursements No - WAC 415-110-484 Reinstatement Payments Yes - WAC 415-110-467 Retirement or Termination Bonuses No - WAC 415-110-487 Severance Pay - Earned Over Time No - WAC 415-110-458 Severance Pay - Not Earned Over Time No - WAC 415-110-488 Shared Leave - School/ ESD Employees Yes - WAC 415-110-468 Sick Leave Cash Outs - School/ESD Employees No - WAC 415-110-456 Standby Pay Yes - WAC 415-110-469 Time Off With Pay Yes - WAC 415-110-456 WAC 415-110-465 Union Leave Yes - WAC 415-110-466 1/ Workers' Compensation No - WAC 415-110-479