PDFWAC 415-106-240
Are payments for reinstatement or payment instead of reinstatement reportable compensation?
(1) Payments you receive upon reinstatement or instead of reinstatement are reportable compensation to the extent they are equivalent to the salary you would have earned by working in your position. RCW 41.37.010 defines these payments as reportable compensation even though they are not payments for services you provided to your employer. The payment will be prorated over the entire period you were suspended, terminated, or otherwise absent from work.
(2) For purposes of this section, "reinstatement" means that you are entitled to return to full employment rights by action of either:
(a) The employer; or
(b) A personnel board, personnel appeals board or court of law.