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PDFWAC 415-106-205

What is reportable compensation?

Reportable compensation is subject to retirement system contributions and is used in the calculation of your retirement benefit.
(1) The department determines whether payments you receive are reportable compensation based on the nature of the payment, not the name of the payment. The department considers the reason for the payment and whether the reason brings the payment within the statutory definition of "compensation earnable" in RCW 41.37.010. It must:
(a) Be paid to you by an employer as a salary or wage for services you provided; or
(b) Qualify as reportable compensation under chapter 41.37 RCW or this chapter.
(2) Your employer must report all of your reportable compensation to the department. Your employer must report compensation for the month in which it was earned. Compensation is earned when the service is provided, rather than when payment is made.
Bill is paid in July for work performed during June. The employer must report his compensation to the department as "June earnings."
[Statutory Authority: RCW 41.50.050. WSR 22-13-091, § 415-106-205, filed 6/13/22, effective 7/14/22. Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). WSR 08-02-046, § 415-106-205, filed 12/27/07, effective 1/27/08.]
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