Employers
Chapter 4: Reportable Compensation
SERS Reportable Compensation
Reportable Compensation Table for SERS Plan 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.
| SERS Reportable Compensation Table | |
|---|---|
| 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 |
| Differential Military Pay | Yes - DRS Notice 08-019 |
| 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 415-110-4872 |
| 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 Leave3 | Yes - WAC 415-110-466 |
| Workers' Compensation | No - WAC 415-110-479 |
1A portion of the value of an employer car allowance may be reportable. See WAC 415-110-485.
2A 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
3Only specific types of union leave are reportable. See WAC 415-110-466.
Take me to the table for