PSERS

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 PSERS 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.

PSERS 2

  • Reportable Table
  • Type of Payment RCW/WAC/Notice
    Annual Leave Used WAC 415-106-255(1)
    Assault Pay – State Employees WAC 415-106-270(1)
    Base Salary WAC 415-106-215
    Callback Pay¹ WAC 415-106-220(2)
    Car Allowance – Portion that Exceeds Actual Expenses WAC 415-106-330(1)(b)
    Cafeteria Plans with Right to Receive Cash or Deferred Cash WAC 415-106-290
    Compensatory Time¹ WAC 415-106-220
    Court Pay¹ WAC 415-106-220(3)
    Deferred Wages WAC 415-106-300(3)
    Differential Military Pay DRS Notice 08-019
    Disability: Salary Lost while on Duty-Disability Leave WAC 415-106-270(2)
    Holiday Pay¹ WAC 415-106-220(1)
    Legislative Leave WAC 415-106-285
    Longevity/Education Attainment Pay WAC 415-106-215
    Member Retirement Contributions WAC 415-106-300(1)
    Overtime Payments¹ WAC 415-106-220
    Paid Leave WAC 415-106-260
    Performance Pay WAC 415-106-230
    Personal Holiday Used WAC 415-106-255(1)
    Reinstatement Payments WAC 415-106-240
    Retroactive Salary Increase WAC 415-106-245
    Shared Leave – State Employees WAC 415-106-270(3)(a)
    Sick Leave Used WAC 415-106-255(1)
    Standby Pay² WAC 415-106-225
    Taxes, Federal Payroll Deductions WAC 415-106-300(2)
    Time Off with Pay WAC 415-106-255
    Union Leave³ WAC 415-106-265
    Unpaid Leave? WAC 415-106-280
  • Not Reportable Table
  • Type of Payment RCW/WAC/Notice
    Annual Leave Cash Out WAC 415-106-255(2)
    Car Allowance In Lieu of Expenses WAC 415-106-330(1)(a)
    Cafeteria Plan with No Right to Receive Cash or Deferred Cash WAC 415-106-290
    Disability Insurance Payments WAC 415-106-275(1)
    Employer Provided Vehicle WAC 415-106-325
    Employer Retirement Contributions WAC 415-106-295(1)
    Fringe Benefits, Including Insurance WAC 415-106-295(2)
    Illegal Payments WAC 415-106-305
    Independent Contractor Payments WAC 415-106-285
    Nonmoney Maintenance WAC 415-106-315
    Optional Payments WAC 415-106-310
    Personal Holiday Cash Out WAC 415-106-255(2)
    Reimbursements WAC 415-106-320
    Retirement or Termination Bonus¹ WAC 415-106-235
    Severance Pay WAC 415-106-250
    Shared Leave – Local Government Employees WAC 415-106-270(3)(b)
    Sick Leave Cash Out WAC 415-106-255(2)
    Workers’ Compensation Payments WAC 415-106-275(2)

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

  • PSERS 2 Excess Compensation
  • PSERS 2 RCW/WAC Notes
    Reportable Car Allowance WAC 415-106-330 (1)(b) If allowance exceeds actual expenses.
    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 415-106-235
    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