This chapter contains information about reportable compensation for members of the Public Employees' Retirement System (PERS). "Is the payment for services rendered?" is the basic statutory standard used to determine whether most payments qualify as reportable compensation. This section discusses the general application of this standard.
The actual rules that govern reportable compensation are contained in state retirement laws. This section is a summary of those laws and is not intended to be a full description of the laws. If there are any conflicts between what is written in this section and state retirement law, the law will govern.
If you have questions regarding the information contained in this section, contact the PERS Retirement Services.