PERS
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 PERS 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 Type” 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.
PERS 1
- Reportable Table
- Not Reportable Table
| Type of Payment | RCW/WAC/Notice |
|---|---|
| Annual Leave Cash Outs | WAC 415-108-456 |
| Assault Pay (State Emp.) | WAC 415-108-468 |
| Base Rate | WAC 415-108-451 |
| Cafeteria Plans | WAC 415-108-455 |
| Deferred Wages | WAC 415-108-459 |
| Differential Military Pay | DRS Notice 08-019 |
| Disability: Salary lost while on disability leave | RCW 41.40.038 WAC 415-108-468 |
| Legislative Leave | WAC 415-108-464 |
| Longevity/Education Attainment Pay | WAC 415-108-451 |
| Nonmoney Maintenance¹ | WAC 415-108-470 |
| Payroll Deductions | WAC 415-108-459 |
| Performance Bonuses | WAC 415-108-453 |
| Retroactive Salary Increase | WAC 415-108-457 |
| Reinstatement Payments | WAC 415-108-467 |
| Severance Pay – Earned Over Time | WAC 415-108-458 |
| Shared Leave – State Employees | WAC 415-108-468 |
| Sick Leave Cash Outs – Local Government Employees | WAC 415-108-456 |
| Standby Pay | WAC 415-108-469 |
| Time Off with Pay | WAC 415-108-456 |
| Union Leave | WAC 415-108-466 |
| Type of Payment | RCW/WAC |
|---|---|
| Car Allowances¹ | WAC 415-108-485 |
| Disability Payments | WAC 415-108-477 |
| Employer Provided Vehicle² | WAC 415-108-480 |
| Fringe Benefits | WAC 415-108-475 |
| Illegal Payments | WAC 415-108-482 |
| Optional Payments | WAC 415-108-483 |
| Payments not for Services Rendered | WAC 415-108-463 |
| Reimbursements | WAC 415-108-484 |
| Retirement or Termination Bonuses³ | RCW 41.50.730 WAC 415-108-487 |
| Severance Pay – Not Earned Over Time | WAC 415-108-488 |
| Shared Leave – Local Government Employees | WAC 415-108-468 |
| Sick Leave Cash Outs – State Employees | WAC 415-108-456 |
| Workers’ Compensation | WAC 415-108-479 |
PERS 2 & 3
- Reportable Table
- Not Reportable Table
| Type of Payment | RCW/WAC/Notice |
|---|---|
| Assault Pay (State Emp.) | WAC 415-108-468 |
| Base Rate | WAC 415-108-451 |
| Cafeteria Plans | WAC 415-108-455 |
| Deferred Wages | WAC 415-108-459 |
| Differential Military Pay | DRS Notice 08-019 |
| Disability: Salary lost while on disability leave | RCW 41.40.038 WAC 415-108-468 |
| Legislative Leave | WAC 415-108-464 |
| Longevity/Education Attainment Pay | WAC 415-108-451 |
| Payroll Deductions | WAC 415-108-459 |
| Performance Bonuses | WAC 415-108-453 |
| Retroactive Salary Increase | WAC 415-108-457 |
| Reinstatement Payments | WAC 415-108-467 |
| Shared Leave – State Employees | WAC 415-108-468 |
| Standby Pay | WAC 415-108-469 |
| Time Off with Pay | WAC 415-108-456 |
| Union Leave | WAC 415-108-466 |
| Type of Payment | RCW/WAC/Notice |
|---|---|
| Annual Leave Cash Outs | WAC 415-108-456 |
| Car Allowances¹ | WAC 415-108-485 |
| Disability Payments | WAC 415-108-477 |
| Employer Provided Vehicle | WAC 415-108-480 |
| Fringe Benefits | WAC 415-108-475 |
| Illegal Payments | WAC 415-108-482 |
| Nonmoney Maintenance | WAC 415-108-470 |
| Optional Payments | WAC 415-108-483 |
| Payments not for Services Rendered | WAC 415-108-463 |
| Reimbursements | WAC 415-108-484 |
| Retirement or Termination Bonuses² | RCW 41.50.730 WAC 415-108-487 |
| Severance Pay – Earned Over Time | WAC 415-108-458 |
| Severance Pay – Not Earned Over Time | WAC 415-108-488 |
| Shared Leave – Local Government Employees | WAC 415-108-468 |
| Sick Leave Cash Outs – State Employees | WAC 415-108-456 |
| Sick Leave Cash Outs – Local Government Employees | WAC 415-108-456 |
| Workers’ Compensation | WAC 415-108-479 |
Some types of reportable compensation may qualify as excess compensation. Select the table below to verify which types of compensation qualify:
- PERS 1 Excess Compensation
- PERS 2 & 3 Excess Compensation
| PERS 1 | RCW/WAC | Notes |
|---|---|---|
| Cash out of annual leave in excess of 240 hours | RCW 41.50.150 (2)(a) WAC 415-108-456 |
|
| Cash out of any form of leave other than annual (except sick leave) | RCW 41.50.150 (2)(b) WAC 415-108-456 |
State agencies or educational employer: sick leave cash outs are not included in EE's benefit calculation. |
| Reportable Car Allowance | RCW 41.50.150 (2)(c) WAC 415-108-485 (6) |
|
| 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 |
| Termination or Severance Pay | RCW 41.50.150 (2)(e) WAC 415-108-458 |
Must be earned over time. |
| Retirement or termination bonus | RCW 41.50.730 (2) WAC 415-108-487 |
If agreement requires additional service. |
| PERS 2 & 3 | RCW/WAC | Notes |
|---|---|---|
| Reportable Car Allowance | WAC 415-108-485 (6) | |
| 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 415-108-487 |
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.
