Chapter 4: TRS Reportable Compensation Table

Overview

Reportable Compensation Table for TRS 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.

TRS REPORTABLE COMPENSATION TABLE
Type of Payment TRS Plan 1 TRS Plan 2 and Plan 3
Annual Leave Cash Outs Yes - WAC 415-112-415 No - WAC 415-112-415
Base Contract Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Car Allowances No - WAC 415-112-413011 No - WAC 415-112-41301
Cafeteria Plans Yes - WAC 415-112-4604 Yes - WAC 415-112-4604
Deferred Wages Yes - WAC 415-112-4609 Yes - WAC 415-112-4609
Differential Military Pay Yes - DRS Notice 08-019 Yes - DRS Notice 08-019
Disability Payments No - WAC 415-112-482 No - WAC 415-112-482
Employer Provided Vehicle No - WAC 415-112-413 2 No - WAC 415-112-413
Evening/Summer School Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Extracurricular Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Fringe Benefits No - WAC 415-112-480 No - WAC 415-112-480
Illegal Payments No - WAC 415-112-485 No - WAC 415-112-485
Legislative Leave Yes - WAC 415-112-471 Yes - WAC 415-112-471
Longevity/Education Attainment Pay Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
National Board for Professional Teaching Standards (NBPTS) Certification Bonus Yes - WAC 415-112-4602 Yes - WAC 415-112-4602
Nonmoney Maintenance Yes - WAC 415-112-412 3 No - WAC 415-112-412
Optional Payments No - WAC 415-112-487 No - WAC 415-112-487
Payroll Deductions Yes - WAC 415-112-4609 Yes - WAC 415-112-4609
Performance Bonuses Yes - WAC 415-112-4603 Yes - WAC 415-112-4603
Retroactive Salary Yes - WAC 415-112-4607 Yes - WAC 415-112-4607
Reimbursements No - WAC 415-112-489 No - WAC 415-112-489
Reinstatement Payments Yes - WAC 415-112-477 Yes - WAC 415-112-477
Retirement or Termination Bonuses No - WAC 415-112-4904 No - WAC 415-112-4904
Severance Pay - Earned Over Time Yes - WAC 415-112-4608 No - WAC 415-112-4608
Severance Pay - Not Earned Over Time No - WAC 415-112-4608 No - WAC 415-112-4608
Shared Leave Yes - WAC 415-112-474 Yes - WAC 415-112-474
Sick Leave Cash Outs No - WAC 415-112-417 No - WAC 415-112-417
Supplemental Contracts Yes - WAC 415-112-4601 Yes - WAC 415-112-4601
Time Off With Pay Yes - WAC 415-112-473 Yes - WAC 415-112-473
Union Leave5 Yes - WAC 415-112-475 Yes - WAC 415-112-475
Workers' Compensation No - WAC 415-112-482 No - WAC 415-112-482

1A portion of the value of an employer car allowance may be reportable. See WAC 415-112-41301.
2 A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.
3 A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.
4 A 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
5 Only specific types of union leave are reportable. See WAC 415-112-475.

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