Basic salary table.
The following table will help you determine whether certain types of payments are basic salary under LEOFF Plan 1 or 2. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines basic salary based upon the nature of the payment, not the name applied to it. See WAC
415-104-311 (Plan 1) and WAC
415-104-360 (Plan 2).
Type of Payment | LEOFF 1 Basic Salary? | LEOFF 2 Basic Salary? |
Additional Duty Pay | | |
Allowances (i.e. uniform) | | |
Basic Monthly Rate | | |
Cafeteria Plans | | |
Deferred Wages Attached to Position | | |
Deferred Wages not attached to a Position | | |
Disability Payments | | |
Education Attainment Pay | | |
Employer taxes/contributions | | |
Fringe Benefits, including insurance | | |
Illegal Payments | | |
Leave Cash Outs/Severance | | |
Longevity | | |
Overtime | | |
Paid Leave | | |
Payments in Lieu of Excluded Items | | |
Performance Bonuses | | |
Retroactive Salary Increase | | |
Reimbursements | | |
Retirement or Termination Bonuses | | |
Shift Differential | | |
Special Salary or Wages | | |
Standby Pay | | |
Tuition/Fee Reimbursement | | |
Workers' Compensation | Not Applicable | |
[Statutory Authority: RCW
41.50.050(5) and chapter
41.26 RCW. WSR 03-06-042, § 415-104-299, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW
41.50.050. WSR 99-16-075, § 415-104-299, filed 8/3/99, effective 9/3/99. Statutory Authority: RCW
41.50.050 and
41.50.055. WSR 97-01-016, § 415-104-299, filed 12/6/96, effective 1/6/97.]