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PDFWAC 415-106-245

Are retroactive salary increases reportable compensation?

A retroactive salary increase occurs when your rate of pay is increased and made retroactive to a prior date. You receive a lump sum payment to cover the increase earned during the earlier period.
(1) To qualify as reportable compensation under this section, the retroactive salary increase must be made pursuant to:
(a) An order or conciliation agreement of a court or administrative agency charged with enforcing federal, state, or local statutes, ordinances, or regulations protecting employment rights;
(b) A bona fide settlement of a claim before a court or administrative agency for a retroactive salary increase;
(c) A collective bargaining agreement; or
(d) Action by a personnel resources board which expressly states the payments are retroactive.
(2) Your employer must report compensation for the month in which it was earned.
[Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). WSR 08-02-046, ยง 415-106-245, filed 12/27/07, effective 1/27/08.]
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