WAC 415-112-401. What types of payments are considered earnable compensation?

The following table indicates whether certain types of payments are earnable compensation under TRS Plan 1, 2 or 3 and provides a cross-reference to the specific WAC. Type of Payment TRS 1 Earnable Compensation? TRS 2/3 Earnable Compensation? Annual Leave Cash Outs Yes - WAC 415-112-415 No - WAC 415-112-415 Base Contract Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Car Allowances No - WAC 415-112-41301 1 No - WAC 415-112-41301 Cafeteria Plans Yes - WAC 415-112-4604 Yes - WAC 415-112-4604 Deferred Wages Yes - WAC 415-112-4609 Yes - WAC 415-112-4609 Disability Payments No - WAC 415-112-482 No - WAC 415-112-482 Employer Provided Vehicle No - WAC 415-112-413 2 No - WAC 415-112-413 Employer Taxes/Contributions No - WAC 415-112-4609 No - WAC 415-112-4609 Evening/Summer School Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Extracurricular Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Fringe Benefits, including insurance No - WAC 415-112-480 No - WAC 415-112-480 Illegal Payments No - WAC 415-112-485 No - WAC 415-112-485 Legislative Leave Yes - WAC 415-112-471 Yes - WAC 415-112-471 Longevity/Education Attainment Pay Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 National Board of Professional Teaching Standards Certification Bonus Yes - WAC 415-112-4602 Yes - WAC 415-112-4602 Nonmoney Maintenance Yes - WAC 415-112-412 3 No - WAC 415-112-412 Optional Payments No - WAC 415-112-487 No - WAC 415-112-487 Performance Bonuses Yes - WAC 415-112-4603 Yes - WAC 415-112-4603 Retroactive Salary Increase Yes - WAC 415-112-4607 Yes - WAC 415-112-4607 Reimbursements No - WAC 415-112-489 No - WAC 415-112-489 Reinstatement Payments Yes - WAC 415-112-477 Yes - WAC 415-112-477 Retirement or Termination Bonuses No - WAC 415-112-490 No - WAC 415-112-490 Severance Pay - Earned Over Time Yes - WAC 415-112-4608 No - WAC 415-112-4608 Severance Pay - Not Earned Over Time No - WAC 415-112-4608 No - WAC 415-112-4608 Sick Leave Cash Outs No - WAC 415-112-417 No - WAC 415-112-417 Supplemental Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Time Off with Pay Yes - WAC 415-112-473 Yes - WAC 415-112-473 Union Leave 4 Yes - WAC 415-112-475 Yes - WAC 415-112-475 Workers' Compensation No - WAC 415-112-482 No - WAC 415-112-482 Type of Payment TRS 1 Earnable Compensation? TRS 2/3 Earnable Compensation? Annual Leave Cash Outs Yes - WAC 415-112-415 No - WAC 415-112-415 Base Contract Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Car Allowances No - WAC 415-112-41301 1 No - WAC 415-112-41301 Cafeteria Plans Yes - WAC 415-112-4604 Yes - WAC 415-112-4604 Deferred Wages Yes - WAC 415-112-4609 Yes - WAC 415-112-4609 Disability Payments No - WAC 415-112-482 No - WAC 415-112-482 Employer Provided Vehicle No - WAC 415-112-413 2 No - WAC 415-112-413 Employer Taxes/Contributions No - WAC 415-112-4609 No - WAC 415-112-4609 Evening/Summer School Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Extracurricular Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Fringe Benefits, including insurance No - WAC 415-112-480 No - WAC 415-112-480 Illegal Payments No - WAC 415-112-485 No - WAC 415-112-485 Legislative Leave Yes - WAC 415-112-471 Yes - WAC 415-112-471 Longevity/Education Attainment Pay Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 National Board of Professional Teaching Standards Certification Bonus Yes - WAC 415-112-4602 Yes - WAC 415-112-4602 Nonmoney Maintenance Yes - WAC 415-112-412 3 No - WAC 415-112-412 Optional Payments No - WAC 415-112-487 No - WAC 415-112-487 Performance Bonuses Yes - WAC 415-112-4603 Yes - WAC 415-112-4603 Retroactive Salary Increase Yes - WAC 415-112-4607 Yes - WAC 415-112-4607 Reimbursements No - WAC 415-112-489 No - WAC 415-112-489 Reinstatement Payments Yes - WAC 415-112-477 Yes - WAC 415-112-477 Retirement or Termination Bonuses No - WAC 415-112-490 No - WAC 415-112-490 Severance Pay - Earned Over Time Yes - WAC 415-112-4608 No - WAC 415-112-4608 Severance Pay - Not Earned Over Time No - WAC 415-112-4608 No - WAC 415-112-4608 Sick Leave Cash Outs No - WAC 415-112-417 No - WAC 415-112-417 Supplemental Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601 Time Off with Pay Yes - WAC 415-112-473 Yes - WAC 415-112-473 Union Leave 4 Yes - WAC 415-112-475 Yes - WAC 415-112-475 Workers' Compensation No - WAC 415-112-482 No - WAC 415-112-482 1 A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301 . 2 A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413 . 3 A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412 . 4 Only specific types of union leave are reportable. See WAC 415-112-475 . 1 A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301 . 2 A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413 . 3 A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412 . 4 Only specific types of union leave are reportable. See WAC 415-112-475 .