Chapter 4: Reportable Compensation
PERS Reportable Compensation
Reportable Compensation Table for PERS Plan 1, 2 and 3
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.
| PERS REPORTABLE COMPENSATION TABLE | ||
|---|---|---|
| Type of Payment | PERS Plan 1 | PERS Plan 2 and Plan 3 |
| Annual Leave Cash Outs | Yes - WAC 415-108-456 | No - WAC 415-108-456 |
| Assault Pay (State Emp.) | Yes - WAC 415-108-468 | Yes - WAC 415-108-468 |
| Base Rate | Yes - WAC 415-108-451 | Yes - WAC 415-108-451 |
| Car Allowances | No - WAC 415-108-485 1 | No - WAC 415-108-485 |
| Cafeteria Plans | Yes - WAC 415-108-455 | Yes - WAC 415-108-455 |
| Deferred Wages | Yes - WAC 415-108-459 | Yes - WAC 415-108-459 |
| Differential Military Pay | Yes - DRS Notice 08-019 | Yes - DRS Notice 08-019 |
| Disability Payments | No - WAC 415-108-477 | No - WAC 415-108-477 |
| Disability: Salary lost while on disability leave | Yes - WAC 415-108-468 RCW 41.40.038 |
Yes - WAC 415-108-468 RCW 41.40.038 |
| Employer Provided Vehicle | No - WAC 415-108-4802 | No - WAC 415-108-480 |
| Fringe Benefits | No - WAC 415-108-475 | No - WAC 415-108-475 |
| Illegal Payments | No - WAC 415-108-482 | No - WAC 415-108-482 |
| Legislative Leave | Yes - WAC 415-108-464 | Yes - WAC 415-108-464 |
| Longevity/Education Attainment Pay | Yes - WAC 415-108-451 | Yes - WAC 415-108-451 |
| Nonmoney Maintenance | Yes - WAC 415-108-470 3 | No - WAC 415-108-470 |
| Optional Payments | No - WAC 415-108-483 | No - WAC 415-108-483 |
| Payments not for Services Rendered | No - WAC 415-108-463 | No - WAC 415-108-463 |
| Payroll Deductions | Yes - WAC 415-108-459 | Yes - WAC 415-108-459 |
| Performance Bonuses | Yes - WAC 415-108-453 | Yes - WAC 415-108-453 |
| Retroactive Salary Increase | Yes - WAC 415-108-457 | Yes - WAC 415-108-457 |
| Reimbursements | No - WAC 415-108-484 | No - WAC 415-108-484 |
| Reinstatement Payments | Yes - WAC 415-108-467 | Yes - WAC 415-108-467 |
| Retirement or Termination Bonuses | No - WAC 415-108-487 4 | No - WAC 415-108-487 4 |
| Severance Pay - Earned Over Time | Yes - WAC 415-108-458 | No - WAC 415-108-458 |
| Severance Pay - Not Earned Over Time | No - WAC 415-108-488 | No - WAC 415-108-488 |
| Shared Leave - State Employees | Yes - WAC 415-108-468 | Yes - WAC 415-108-468 |
| Shared Leave - Local Government Employees | No - WAC 415-108-468 | No - WAC 415-108-468 |
| Sick Leave Cash Outs - State Employees | No - WAC 415-108-456 | No - WAC 415-108-456 |
| Sick Leave Cash Out - Local Government Employees | Yes - WAC 415-108-456 | No - WAC 415-108-456 |
| Standby Pay | Yes - WAC 415-108-469 | Yes - WAC 415-108-469 |
| Time Off With Pay | Yes - WAC 415-108-456 WAC 415-108-465 |
Yes - WAC 415-108-456 WAC 415-108-465 |
| Union Leave 4 | Yes - WAC 415-108-466 | Yes - WAC 415-108-466 |
| Workers' Compensation | No - WAC 415-108-479 | No - WAC 415-108-479 |
1 A portion of the value of an employer car allowance may be reportable. See WAC 415-108-485.
2A portion of the value of an employer provided vehicle may be reportable in Plan 1 only.
3A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only.
4A portion of the retirement or termination bonus may be reportable for all Plans if the agreement requires additional service and results in payment at the same or a lower rate than that paid for the same or similar service by other employees . See RCW 41.50.730.
Take me to the table for