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.
| Type of Payment | TRS Plan 1 | TRS Plan 2 and Plan 3 |
|---|---|---|
| Annual Leave Cash Outs | Yes - WAC 415-112-415 | No - WAC 415-112-415 |
| Base Contract | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Car Allowances | No - WAC 415-112-41301 1 | No - WAC 415-112-41301 |
| Cafeteria Plans | Yes - WAC 415-112-4604 | Yes - WAC 415-112-4604 |
| Deferred Wages | Yes - WAC 415-112-4609 | Yes - WAC 415-112-4609 |
| Disability Payments | No - WAC 415-112-482 | No - WAC 415-112-482 |
| Employer Provided Vehicle | No - WAC 415-112-413 2 | No - WAC 415-112-413 |
| Evening/Summer School | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Extracurricular Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Fringe Benefits | No - WAC 415-112-480 | No - WAC 415-112-480 |
| Illegal Payments | No - WAC 415-112-485 | No - WAC 415-112-485 |
| Legislative Leave | Yes - WAC 415-112-471 | Yes - WAC 415-112-471 |
| Longevity/Education Attainment Pay | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Nonmoney Maintenance | Yes - WAC 415-112-412 3 | No - WAC 415-112-412 |
| Optional Payments | No - WAC 415-112-487 | No - WAC 415-112-487 |
| Payroll Deductions | Yes - WAC 415-112-4609 | Yes - WAC 415-112-4609 |
| Performance Bonuses | Yes - WAC 415-112-4603 | Yes - WAC 415-112-4603 |
| Retroactive Salary | Yes - WAC 415-112-4607 | Yes - WAC 415-112-4607 |
| Reimbursements | No - WAC 415-112-489 | No - WAC 415-112-489 |
| Reinstatement Payments | Yes - WAC 415-112-477 | Yes - WAC 415-112-477 |
| Retirement or Termination Bonuses | No - WAC 415-112-4904 | No - WAC 415-112-4904 |
| Severance Pay - Earned Over Time | Yes - WAC 415-112-4608 | No - WAC 415-112-4608 |
| Severance Pay - Not Earned Over Time | No - WAC 415-112-4608 | No - WAC 415-112-4608 |
| Sick Leave Cash Outs | No - WAC 415-112-417 | No - WAC 415-112-417 |
| Supplemental Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Time Off With Pay | Yes - WAC 415-112-473 | Yes - WAC 415-112-473 |
| Union Leave5 | Yes - WAC 415-112-475 | Yes - WAC 415-112-475 |
| Workers' Compensation | No - WAC 415-112-482 | No - WAC 415-112-482 |
1 A portion of the value of an employer car allowance may be reportable. See WAC 415-112-41301.
2 A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.
3 A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.
4 A 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
5 Only specific types of union leave are reportable. See WAC 415-112-475.
Take me to the table for