Chapter 4: Reportable Compensation

LEOFF Reportable Compensation

Plan 1 Reportable Compensation

The following are payment types that qualify as basic salary and are reportable to DRS.

1. Basic Monthly Rate is the basic monthly rate of compensation paid by an employer to a member for services rendered. "Basic monthly rate" means the rate of salary or wages attached to a position excluding overtime or special salary or wages.
2. Longevity pay is reportable if it is based solely upon length of employment with the employer and paid to all law enforcement officers or fire fighters who have served with the employer for the same length of time.
3. Deferred payments attached to a position are basic salary. Deferred payments may include, but are not limited to, member contributions to LEOFF and salaries or wages deferred according to the provisions of sections 401(k), 403(b), 414(h), 457, or other similar sections of the United States Internal Revenue Code.
4. Retroactive basic salary increases attached to a position are basic salary. If a payment is part of the basic monthly rate of salary or wages attached to a position or is a longevity payment, it is basic salary even if it is retroactive.
5. Paid leave is basic salary. Payments from an employer for authorized paid absences from work are basic salary.

   Example:

   Assume a member accrues eight hours sick leave per month. The accrued leave in the member's sick leave balance is earned for personal services rendered during a payroll period. When the member is absent from work and uses the sick leave, the sick leave payment is basic salary.

6. Payments upon reinstatement or in lieu of reinstatement are paid leave and qualify as basic salary. The payment will count as basic salary for the payroll periods when the person would have earned the payment had he or she been working.
   • In order for a payment in lieu of reinstatement to qualify as paid leave, the person's termination date must occur after the payroll period(s) when the payment would have been earned.
   • Payments under WAC 391-45-410 are basic salary for the period(s) covered by the reinstatement.
   • Payments upon reinstatement or in lieu of reinstatement are basic salary only to the extent they equal the basic salary a member would have earned had the member been working.
7. Union leave-Periods of authorized leave to serve as an elected official of a labor organization which meet the statutory requirements qualify for service credit (see RCW 41.26.197). The salary payments provided by the employer, subject to reimbursement from the union, qualify as basic salary to the extent the payments do not exceed the basic salary for the highest paid job class covered by the collective bargaining agreement negotiated between the labor organization and the employer.
8. Shift differential is basic salary. Additional payments to a member for working swing shift or night shift are attached to the duties of the position; i.e., working a nonstandard shift.
9. Additional duty pay is basic salary.

   Example:

   A police officer is assigned to the bomb squad and receives an additional monthly payment for the hazardous duty assignment. The additional payment is for duties required by the employer as part of the member's position. It is attached to the position and is basic salary.