SERS reportable compensation table.
The following table will help you determine whether certain types of payments are reportable compensation under SERS Plan 2 or 3. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines reportable compensation based upon the nature of the payment, not the name applied to it. See WAC
415-110-445.
Type of Payment | SERS Plan 2 and Plan 3 Reportable Compensation? |
Annual Leave Cash Outs | |
Assault Pay | |
Base Rate | |
Car Allowances | |
Cafeteria Plans | |
Deferred Wages | |
Disability Payments | |
Disability Retirees | |
Disability: Salary lost while on disability leave | |
|
Employer Provided Vehicle | |
Employer Contributions | |
Fringe Benefits, including insurance | |
Illegal Payments | |
Legislative Leave | |
Longevity/Education Attainment Pay | |
Nonmoney Maintenance | |
Optional Payments | |
Payments in Lieu of Excluded Items | |
Performance Bonuses | |
Retroactive Salary Increase | |
Reimbursements | |
Reinstatement Payments | |
Retirement or Termination Bonuses | |
Severance Pay - Earned Over Time | |
Severance Pay - Not Earned Over Time | |
Shared Leave - School/ ESD Employees | |
Sick Leave Cash Outs - School/ESD Employees | |
Standby Pay | |
Time Off With Pay | |
Union Leave | |
Workers' Compensation | |
| |
1/ | Only specific types of union leave are reportable. See WAC 415-110-466. |
[Statutory Authority: RCW
41.50.050(5) and chapter
41.35 RCW. WSR 03-06-042, § 415-110-443, filed 2/27/03, effective 4/1/03. Statutory Authority: Chapters
41.32, 41.34, 41.35,
41.50 RCW. WSR 01-01-059, § 415-110-443, filed 12/12/00, effective 1/12/01.]