LEOFF

You need to compare time sheets to the transmittal reports you submitted to DRS for the audit year. Compare the hours and compensation you reported to us and all the hours and compensation you paid to the employee. For each LEOFF employee you selected, complete the Monthly Compensation Worksheet (include two months). While you complete the worksheet, you need to enter each payment type you pay the employee in the “Compensation Paid” column. For example:

After you review the payment type list you created earlier and complete your worksheets , verify whether or not each payment type you pay your employees is reportable to DRS. Select a plan and table to conduct your review.

LEOFF 1

  • Reportable Table
  • Type of Payment RCW/WAC/Notice
    Additional Duty Pay WAC 415-104-3205
    Basic Monthly Rate WAC 415-104-3200
    Deferred Wages Attached to Position WAC 415-104-3201(1)
    Differential Military Pay DRS Notice 08-019
    Longevity Pay WAC 415-104-330
    Paid Leave WAC 415-104-3203
    Retroactive Salary Increase WAC 415-104-3202
    Shift Differential WAC 415-104-3204
    Workers’ Compensation Not Applicable
  • Not Reportable Table
  • Type of Payment RCW/WAC/Notice
    Allowance (i.e. uniform) WAC 415-104-3404
    Cafeteria Plans WAC 415-104-3303
    Deferred Wages not Attached to a Position WAC 415-104-3201(2)
    Disability Payments WAC 415-104-340
    Education Attainment Pay WAC 415-104-3301
    Employer Taxes/Contributions WAC 415-104-3401
    Fringe Benefits WAC 415-104-3402
    Illegal Payments WAC 415-104-3403
    Leave Cash Outs/Severance WAC 415-104-3304
    Overtime WAC 415-104-3305
    Payments in Lieu of Excluded Items WAC 415-104-350
    Performance Bonuses WAC 415-104-3302
    Reimbursements WAC 415-104-3404
    Retirement or Termination Bonuses WAC 415-104-3406
    Shared Leave WAC 415-104-311
    Special Salary or Wages WAC 415-104-330
    Standby Pay WAC 415-104-3405
    Tuition/Fee Reimbursement WAC 415-104-3404
    Workers’ Compensation Not Applicable

LEOFF 2

  • Reportable Table
  • Type of Payment RCW/WAC/Notice
    Additional Duty Pay WAC 415-104-360
    Basic Monthly Rate WAC 415-104-360
    Cafeteria Plans WAC 415-104-367
    Deferred Wages Attached to Position WAC 415-104-363(1)
    Differential Military Pay DRS Notice 08-019
    Education Attainment Pay WAC 415-104-375
    Longevity Pay WAC 415-104-375
    Overtime WAC 415-104-370
    Paid Leave WAC 415-104-373
    Performance Bonuses WAC 415-104-377
    Retroactive Salary Increase WAC 415-104-365
    Shared Leave DRS Notice 10-009
    Shift Differential WAC 415-104-379
    Special Salary or Wages WAC 415-104-375
  • Not Reportable Table
  • Type of Payment RCW/WAC/Notice
    Allowances (i.e. uniform) WAC 415-104-390
    Deferred Wages not Attached to a Position WAC 415-104-363(2)
    Disability Payments WAC 415-104-380
    Employer Taxes/Contributions WAC 415-104-383
    Fringe Benefits WAC 415-104-385
    Illegal Payments WAC 415-104-387
    Leave Cash Outs/Severance WAC 415-104-401
    Payments in Lieu of Excluded Items WAC 415-104-405
    Reimbursements WAC 415-104-390
    Retirement or Termination Bonuses WAC 415-104-395
    Standby Pay WAC 415-104-393
    Tuition/Fee Reimbursement WAC 415-104-390
    Workers’ Compensation WAC 415-104-380

Some types of reportable compensation may qualify as excess compensation. Select the table below to verify which types of compensation qualify:

  • LEOFF 2 Excess Compensation
  • LEOFF 2 RCW/WAC Notes
    Payment (overtime) greater than two times the regular pay. RCW 41.50.150 (2)(d) Double time and a half for a holiday is not considered excess compensation
    Retirement or termination bonus RCW 41.50.730 (2)
    WAC 415-104-395
    If agreement requires additional service.

If a payment qualifies as excess compensation, the employer is billed for the resulting increase in the retiree's benefit to offset the increased cost to the trust funds.

If you’re looking for a payment type that’s not included in the compensation tables, contact Employer Support Services or your assigned auditor.


Self Audit