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 | SERS Plan 2 and Plan 3 |
|---|---|
| Annual Leave Cash Outs | No - WAC 415-110-456 |
| Base Rate | Yes - WAC 415-110-451 |
| Car Allowances | No - WAC 415-110-485 |
| Cafeteria Plans | Yes - WAC 415-110-455 |
| Deferred Wages | Yes - WAC 415-110-459 |
| Disability Payments | No - WAC 415-110-477 |
| Disability: Salary lost while on disability leave | Yes - WAC 415-110-468 -RCW 41.35.070 |
| Employer Provided Vehicle | No - WAC 415-110-480 |
| Fringe Benefits | No - WAC 415-110-475 |
| Illegal Payments | No - WAC 415-110-482 |
| Legislative Leave | Yes - WAC 415-110-464 |
| Longevity/Education Attainment Pay | Yes - WAC 415-110-451 |
| Nonmoney Maintenance | No - WAC 415-110-470 |
| Optional Payments | No - WAC 415-110-483 |
| Payments not for Services Rendered | No - WAC 415-110-463 |
| Payroll Deductions | Yes - WAC 415-110-459 |
| Performance Bonuses | Yes - WAC 415-110-453 |
| Retroactive Salary Increase | Yes - WAC 415-110-457 |
| Reimbursements | No - WAC 415-110-484 |
| Reinstatement Payments | Yes - WAC 415-110-467 |
| Retirement or Termination Bonuses | No - WAC 415-110-487 2 |
| Severance Pay - Earned Over Time | No - WAC 415-110-458 |
| Severance Pay - Not Earned Over Time | No - WAC 415-110-488 |
| Shared Leave - School/ ESD Employees | Yes - WAC 415-110-468 |
| Sick Leave Cash Outs - School/ ESD Employees | No - WAC 415-110-456 |
| Standby Pay | Yes - WAC 415-110-469 |
| Time Off With Pay | Yes - WAC 415-110-456 - WAC 415-110-465 |
| Union Leave 3 | Yes - WAC 415-110-466 |
| Workers' Compensation | No - WAC 415-110-479 |
Take me to the table for