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Agency filings affecting this section

PDFWAC 415-108-443

PERS reportable compensation table.

The following table indicates whether certain types of payments are reportable compensation under PERS Plan 1, 2, or 3 and provides a cross-reference to the specific WAC.
Type of Payment
PERS 1 Reportable
Compensation?
PERS 2 or 3 Reportable
Compensation?
Annual Leave Cash Outs
Yes - WAC 415-108-456
No - WAC 415-108-456
Assault Pay (State Emp.)
Yes - WAC 415-108-468
Yes - WAC 415-108-468
Base Rate
Yes - WAC 415-108-451
Yes - WAC 415-108-451
Car Allowances
No - WAC 415-108-4851
No - WAC 415-108-4851
Cafeteria Plans
Yes - WAC 415-108-455
Yes - WAC 415-108-455
Deferred Wages
Yes - WAC 415-108-459
Yes - WAC 415-108-459
Disability Payments
No - WAC 415-108-477
No - WAC 415-108-477
Disability: Salary lost while on disability leave
Yes - WAC 415-108-468
Yes - WAC 415-108-468
 
 
Employer Provided Vehicle
No - WAC 415-108-4802
No - WAC 415-108-480
Employer taxes/contributions
No - WAC 415-108-459
No - WAC 415-108-459
Fringe Benefits, including insurance
No - WAC 415-108-475
No - WAC 415-108-475
Illegal Payments
No - WAC 415-108-482
No - WAC 415-108-482
Legislative Leave
Yes - WAC 415-108-464
Yes - WAC 415-108-464
Longevity/Education Attainment Pay
Yes - WAC 415-108-451
Yes - WAC 415-108-451
Nonmoney Maintenance
Yes - WAC 415-108-4703
No - WAC 415-108-470
Optional Payments
No - WAC 415-108-483
No - WAC 415-108-483
Payments in Lieu of Excluded Items
No - WAC 415-108-463
No - WAC 415-108-463
Performance Bonuses
Yes - WAC 415-108-453
Yes - WAC 415-108-453
1A portion of the value of an employer car allowance may be reportable compensation. See WAC 415-108-485.
2A portion of the value of an employer provided vehicle may be reportable compensation in Plan 1 only. See WAC 415-108-480.
3A portion of the value of nonmoney maintenance provided may be reportable compensation in Plan 1 only. See WAC 415-108-470.
Type of Payment
PERS 1 Reportable
Compensation?
PERS 2 or 3 Reportable
Compensation?
Retroactive Salary Increase
Yes - WAC 415-108-457
Yes - WAC 415-108-457
Reimbursements
No - WAC 415-108-484
No - WAC 415-108-484
Reinstatement Payments
Yes - WAC 415-108-467
Yes - WAC 415-108-467
Retirement or Termination Bonuses
No - WAC 415-108-487
No - WAC 415-108-487
Severance Pay - Earned Over Time
Yes - WAC 415-108-458
No - WAC 415-108-458
Severance Pay - Not Earned Over Time
No - WAC 415-108-488
No - WAC 415-108-488
Shared Leave - State Emp.
Yes - WAC 415-108-468
Yes - WAC 415-108-468
Shared Leave - Local Government Employees
No - WAC 415-108-468
No - WAC 415-108-468
Sick Leave Cash Outs - State Employees
No - WAC 415-108-456
No - WAC 415-108-456
Sick Leave Cash Out - Local Government Employees
Yes - WAC 415-108-456
No - WAC 415-108-456
Standby Pay
Yes - WAC 415-108-469
Yes - WAC 415-108-469
Time Off with Pay
Yes - WAC 415-108-456
Yes - WAC 415-108-456
 
 
Union Leave4
Yes - WAC 415-108-466
Yes - WAC 415-108-466
Workers' Compensation
No - WAC 415-108-479
No - WAC 415-108-479
4Only specific types of union leave are reportable compensation. See WAC 415-108-466.
[Statutory Authority: RCW 41.40.020 and 41.50.050(5). WSR 06-04-059, § 415-108-443, filed 1/27/06, effective 2/27/06. Statutory Authority: RCW 41.50.050(5) and chapter 41.40 RCW. WSR 03-06-042, § 415-108-443, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050(5), 41.40.010(8), chapter 41.40 RCW. WSR 02-03-120, § 415-108-443, filed 1/23/02, effective 3/1/02. Statutory Authority: RCW 41.50.050. WSR 98-09-059, § 415-108-443, filed 4/17/98, effective 5/18/98.]