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:
- Regular hourly
- Compensatory time taken
- Overtime
- Vacation cash out
- Vacation
- Longevity pay
- Sick
- Education pay
- Holiday
- Extra duty pay
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
- Not 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 |
| 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
- Not 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 |
| 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.
