PDFWAC 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.