The table below identifies whether a payment does or does not qualify as reportable compensation. Review the full text of the WAC to be sure you have correctly identified the payment in question.
| Type of Payment | LEOFF Plan 1 Basic Salary | LEOFF Plan 2 Basic Salary |
|---|---|---|
| Additional Duty Pay | Yes - WAC 415-104-3205 | Yes - WAC 415-104-360 |
| Allowances (i.e. uniform) | No - WAC 415-104-3404 | No - WAC 415-104-390 |
| Basic Monthly Rate | Yes - WAC 415-104-3200 | Yes - WAC 415-104-360 |
| Cafeteria Plans | No - WAC 415-104-3303 | Yes - WAC 415-104-367 |
| Deferred Wages Attached To Position | Yes - WAC 415-104-3201 (1) | Yes - WAC 415-104-363 (1) |
| Deferred Wages not Attached to a Position | No - WAC 415-104-3201 (2) | No - WAC 415-104-363 (2) |
| Disability Payments | No - WAC 415-104-340 | No - WAC 415-104-380 |
| Education Attainment Pay | No - WAC 415-104-3301 | Yes - WAC 415-104-375 |
| Employer Taxes/Contributions | No - WAC 415-104-3401 | No - WAC 415-104-383 |
| Fringe Benefits | No - WAC 415-104-3402 | No - WAC 415-104-385 |
| Illegal Payments | No - WAC 415-104-3403 | No - WAC 415-104-387 |
| Leave Cash Outs/Severance | No - WAC 415-104-3304 | No - WAC 415-104-401 |
| Longevity Pay | Yes -
WAC 415-104-330 RCW 41.26.030 13(a) |
Yes - WAC 415-104-375 |
| Overtime | No - WAC 415-104-3305 | Yes - WAC 415-104-370 |
| Paid Leave | Yes - WAC 415-104-3203 | Yes - WAC 415-104-373 |
| Payments in Lieu of Excluded Items | No - WAC 415-104-350 | No - WAC 415-104-405 |
| Performance Bonuses | No - WAC 415-104-3302 | Yes - WAC 415-104-377 |
| Retroactive Salary Increase | Yes - WAC 415-104-3202 | Yes - WAC 415-104-365 |
| Reimbursements | No - WAC 415-104-3404 | No - WAC 415-104-390 |
| Retirement or Termination Bonuses | No - WAC 415-104-3406 | No - WAC 415-104-395 |
| Shift Differential | Yes - WAC 415-104-3204 | Yes - WAC 415-104-379 |
| Special Salary or Wages | No - WAC 415-104-330 | Yes - WAC 415-104-375 |
| Standby Pay | No - WAC 415-104-3405 | No - WAC 415-104-393 |
| Tuition/Fee Reimbursement | No - WAC 415-104-3404 | No - WAC 415-104-390 |
| Worker's Compensation | Not Applicable | No - WAC 415-104-380 |
Take me to the table for