Chapter 4: Reportable Compensation

LEOFF Reportable Compensation

Summary

This section contains information about salary that is reportable for members of the Law Enforcement Officers' and Fire Fighters' Retirement System (LEOFF). In order for compensation to be reportable to DRS for LEOFF, it must be basic salary. Not all payments from an employer to a LEOFF member qualify as basic salary. This section discusses what is considered basic salary.

The rules that govern basic salary are contained in state retirement laws and administrative rules. This section is a summary and is not intended to be a full description of the laws and rules. If there are any conflicts between what is written in this section and state retirement law and rule, the law and rule will govern.

If you have questions regarding the information contained in this section, contact LEOFF Retirement Services.