Chapter 4: PSERS Reportable Compensation Table


Reportable Compensation Table for PSERS Plan 2

The table below identifies whether a payment does or does not qualify as reportable compensation.

Until WAC 415-106 is codified by the Code Reviser's office, WAC references are provided but no WAC links are available. Select the Type of Payment in column 1 to learn more.

PSERS Reportable Compensation Table
Type of Payment PSERS Plan 2
Annual Leave Used Yes - WAC 415-106-255(1)
Annual Leave Cash Out No - WAC 415-106-255(2)
Assault Pay - State Employees Yes - WAC 415-106-270(1)
Base Salary Yes - WAC 415-106-215
Callback Pay1 (Overtime) Yes - WAC 415-106-220(2)
Car Allowances In Lieu of Expenses No - WAC 415-106-330(1)(a)
Car Allowances - Portion that Exceeds Actual Expenses Yes- WAC 415-106-330(1)(b)
Cafeteria Plans With Right to Receive Cash or Deferred Cash Yes - WAC 415-106-290
Cafeteria Plans With No Right to Receive Cash or Deferred Cash No - WAC 415-106-290
Compensatory Time1 (Overtime) Yes - WAC 415-106-220
Court Pay1 (Overtime) Yes - WAC 415-106-220(3)
Deferred Wages Yes - WAC 415-106-300(3)
Differential Military Pay Yes - DRS Notice 08-019
Disability Insurance Payments No - WAC 415-106-275(1)
Disability: Salary Lost while on Duty-Disability Leave Yes - WAC 415-106-270(2)
Employer Provided Vehicle No - WAC 415-106-325
Employer Retirement Contributions (Fringe Benefit) No - WAC 415-106-295(1)
Fringe Benefits, Including Insurance No - WAC 415-106-295(2)
Holiday Leave Bank Cash Out – recognized holidays Yes - DRS Email 14-009, Holiday Leave Banks
Holiday Leave Bank Cash Out – personal or floating holidays No - DRS Email 14-009, Holiday Leave Banks
Holiday Pay1 (Overtime) Yes - WAC 415-106-220(1)
Illegal Payments No - WAC 415-106-305
Independent Contractor Payments No - WAC 415-02-110
Legislative Leave Yes - WAC 415-106-285
Longevity/Education Attainment Pay Yes - WAC 415-106-215
Member Retirement Contributions (Deferred Wages) Yes - WAC-415-106-300(1)
Nonmoney Maintenance No - WAC 415-106-315
Optional Payments No - WAC 415-106-310
Overtime Payments1 Yes - WAC 415-106-220
Paid Leave Yes - WAC 415-106-260
Performance Pay Yes - WAC 415-106-230
Personal Holiday Used Yes - WAC 415-106-255(1)
Personal Holiday Cash Out No - WAC 415-106-255(2)
Reimbursements No - WAC 415-106-320
Reinstatement Payments Yes - WAC 415-106-240
Retirement or Termination Bonus2 No - WAC 415-106-235
Retroactive Salary Increase Yes - WAC 415-106-245
Severance Pay No - WAC 415-106-250
Shared Leave - State Employees Yes - WAC 415-106-270(3)(a)
Shared Leave - Local Government Employees No - WAC 415-106-270(3)(b)
Sick Leave Used Yes - WAC 415-106-255(1)
Sick Leave Cash Out No - WAC 415-106-255(2)
Standby Pay3 Yes - WAC 415-106-225
Taxes, Federal Payroll Deductions Yes - WAC-415-106-300(2)
Time Off with Pay Yes - WAC 415-106-255
Union Leave4 Yes - WAC 415-106-265
Unpaid Leave5 Yes - WAC 415-106-280
Worker's Compensation Payments No - WAC 415-106-275(2)

1Report compensation and actual hours worked, not time and a half.
2If the agreement requires additional service, refer to RCW 41.50.730.
3Compensation is reportable; hours are not reportable.
4Only specific types of union leave are reportable.
5Only the unpaid leave specified in WAC 415-106-260 will be used in the AFC calculation.


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