Chapter 4: SERS Reportable Compensation Table

Overview

Reportable Compensation Table for SERS Plan 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.

SERS Reportable Compensation Table
Type of Payment SERS Plan 2 and Plan 3
Annual Leave Cash Outs No - WAC 415-110-456
Base Rate Yes - WAC 415-110-451
Car Allowances No - WAC 415-110-485
Cafeteria Plans Yes - WAC 415-110-455
Deferred Wages Yes - WAC 415-110-459
Differential Military Pay Yes - DRS Notice 08-019
Disability Payments No - WAC 415-110-477
Disability: Salary lost while on disability leave Yes - WAC 415-110-468 -RCW 41.35.070
Employer Provided Vehicle No - WAC 415-110-480
Fringe Benefits No - WAC 415-110-475
Illegal Payments No - WAC 415-110-482
Legislative Leave Yes - WAC 415-110-464
Longevity/Education Attainment Pay Yes - WAC 415-110-451
Nonmoney Maintenance No - WAC 415-110-470
Optional Payments No - WAC 415-110-483
Payments not for Services Rendered No - WAC 415-110-463
Payroll Deductions Yes - WAC 415-110-459
Performance Bonuses Yes - WAC 415-110-453
Retroactive Salary Increase Yes - WAC 415-110-457
Reimbursements No - WAC 415-110-484
Reinstatement Payments Yes - WAC 415-110-467
Retirement or Termination Bonuses No - WAC 415-110-4872
Severance Pay - Earned Over Time No - WAC 415-110-458
Severance Pay - Not Earned Over Time No - WAC 415-110-488
Shared Leave - School/ ESD Employees Yes - WAC 415-110-468
Sick Leave Cash Outs - School/ ESD Employees No - WAC 415-110-456
Standby Pay Yes - WAC 415-110-469
Time Off With Pay Yes - WAC 415-110-456 - WAC 415-110-465
Union Leave3 Yes - WAC 415-110-466
Workers' Compensation No - WAC 415-110-479

1A portion of the value of an employer car allowance may be reportable. See WAC 415-110-485.
2A 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
3Only specific types of union leave are reportable. See WAC 415-110-466.

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