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WAC 415-112-401

What types of payments are considered earnable compensation?

The following table indicates whether certain types of payments are earnable compensation under TRS Plan 1, 2 or 3 and provides a cross-reference to the specific WAC.
Type of Payment
TRS 1 Earnable Compensation?
TRS 2/3 Earnable Compensation?
Annual Leave Cash Outs
Yes - WAC 415-112-415
No - WAC 415-112-415
Base Contract
Yes - WAC 415-112-4601
Yes - WAC 415-112-4601
Car Allowances
No - WAC 415-112-413011
No - WAC 415-112-41301
Cafeteria Plans
Yes - WAC 415-112-4604
Yes - WAC 415-112-4604
Deferred Wages
Yes - WAC 415-112-4609
Yes - WAC 415-112-4609
Disability Payments
No - WAC 415-112-482
No - WAC 415-112-482
Employer Provided Vehicle
No - WAC 415-112-4132
No - WAC 415-112-413
Employer Taxes/Contributions
No - WAC 415-112-4609
No - WAC 415-112-4609
Evening/Summer School
Yes - WAC 415-112-4601
Yes - WAC 415-112-4601
Extracurricular Contracts
Yes - WAC 415-112-4601
Yes - WAC 415-112-4601
Fringe Benefits, including insurance
No - WAC 415-112-480
No - WAC 415-112-480
Illegal Payments
No - WAC 415-112-485
No - WAC 415-112-485
Legislative Leave
Yes - WAC 415-112-471
Yes - WAC 415-112-471
Longevity/Education Attainment Pay
Yes - WAC 415-112-4601
Yes - WAC 415-112-4601
National Board of Professional Teaching Standards Certification Bonus
Yes - WAC 415-112-4602
Yes - WAC 415-112-4602
Nonmoney Maintenance
Yes - WAC 415-112-4123
No - WAC 415-112-412
Optional Payments
No - WAC 415-112-487
No - WAC 415-112-487
Performance Bonuses
Yes - WAC 415-112-4603
Yes - WAC 415-112-4603
Retroactive Salary Increase
Yes - WAC 415-112-4607
Yes - WAC 415-112-4607
Reimbursements
No - WAC 415-112-489
No - WAC 415-112-489
Reinstatement Payments
Yes - WAC 415-112-477
Yes - WAC 415-112-477
Retirement or Termination Bonuses
No - WAC 415-112-490
No - WAC 415-112-490
Severance Pay - Earned Over Time
Yes - WAC 415-112-4608
No - WAC 415-112-4608
Severance Pay - Not Earned Over Time
No - WAC 415-112-4608
No - WAC 415-112-4608
Sick Leave Cash Outs
No - WAC 415-112-417
No - WAC 415-112-417
Supplemental Contracts
Yes - WAC 415-112-4601
Yes - WAC 415-112-4601
Time Off with Pay
Yes - WAC 415-112-473
Yes - WAC 415-112-473
Union Leave4
Yes - WAC 415-112-475
Yes - WAC 415-112-475
Workers' Compensation
No - WAC 415-112-482
No - WAC 415-112-482
1
A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301.
2
A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.
3
A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.
4
Only specific types of union leave are reportable. See WAC 415-112-475.
[Statutory Authority: RCW 41.50.050(5) and chapter 41.32 RCW. WSR 08-19-106, § 415-112-401, filed 9/17/08, effective 10/18/08; WSR 05-12-042, § 415-112-401, filed 5/25/05, effective 6/25/05.]
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