Chapter 4: PERS Reportable Compensation Table

Overview

Reportable Compensation Table for PERS Plan 1, 2 and 3

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.

PERS REPORTABLE COMPENSATION TABLE
Type of Payment PERS Plan 1 PERS Plan 2 and Plan 3
Annual Leave Cash Outs Yes - WAC 415-108-456 No - WAC 415-108-456
Assault Pay (State Emp.) Yes - WAC 415-108-468 Yes - WAC 415-108-468
Base Rate Yes - WAC 415-108-451 Yes - WAC 415-108-451
Car Allowances No - WAC 415-108-485 1 No - WAC 415-108-485
Cafeteria Plans Yes - WAC 415-108-455 Yes - WAC 415-108-455
Deferred Wages Yes - WAC 415-108-459 Yes - WAC 415-108-459
Differential Military Pay Yes - DRS Notice 08-019 Yes - DRS Notice 08-019
Disability Payments No - WAC 415-108-477 No - WAC 415-108-477
Disability: Salary lost while on disability leave Yes -
WAC 415-108-468
RCW 41.40.038
Yes -
WAC 415-108-468
RCW 41.40.038
Employer Provided Vehicle No - WAC 415-108-4802 No - WAC 415-108-480
Fringe Benefits No - WAC 415-108-475 No - WAC 415-108-475
Illegal Payments No - WAC 415-108-482 No - WAC 415-108-482
Legislative Leave Yes - WAC 415-108-464 Yes - WAC 415-108-464
Longevity/Education Attainment Pay Yes - WAC 415-108-451 Yes - WAC 415-108-451
Nonmoney Maintenance Yes - WAC 415-108-470 3 No - WAC 415-108-470
Optional Payments No - WAC 415-108-483 No - WAC 415-108-483
Payments not for Services Rendered No - WAC 415-108-463 No - WAC 415-108-463
Payroll Deductions Yes - WAC 415-108-459 Yes - WAC 415-108-459
Performance Bonuses Yes - WAC 415-108-453 Yes - WAC 415-108-453
Retroactive Salary Increase Yes - WAC 415-108-457 Yes - WAC 415-108-457
Reimbursements No - WAC 415-108-484 No - WAC 415-108-484
Reinstatement Payments Yes - WAC 415-108-467 Yes - WAC 415-108-467
Retirement or Termination Bonuses No - WAC 415-108-487 4 No - WAC 415-108-487 4
Severance Pay - Earned Over Time Yes - WAC 415-108-458 No - WAC 415-108-458
Severance Pay - Not Earned Over Time No - WAC 415-108-488 No - WAC 415-108-488
Shared Leave - State Employees Yes - WAC 415-108-468 Yes - WAC 415-108-468
Shared Leave - Local Government Employees No - WAC 415-108-468 No - WAC 415-108-468
Sick Leave Cash Outs - State Employees No - WAC 415-108-456 No - WAC 415-108-456
Sick Leave Cash Out - Local Government Employees Yes - WAC 415-108-456 No - WAC 415-108-456
Standby Pay Yes - WAC 415-108-469 Yes - WAC 415-108-469
Time Off With Pay Yes -
WAC 415-108-456
WAC 415-108-465
Yes -
WAC 415-108-456
WAC 415-108-465
Union Leave 4 Yes - WAC 415-108-466 Yes - WAC 415-108-466
Workers' Compensation No - WAC 415-108-479 No - WAC 415-108-479

1 A portion of the value of an employer car allowance may be reportable. See WAC 415-108-485.
2A portion of the value of an employer provided vehicle may be reportable in Plan 1 only.
3A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only.
4A 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.

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