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PDFWAC 415-106-300

Are payroll deductions reportable compensation?

Amounts withheld from your salary or wages are reportable compensation. Examples include:
(1) Your member contributions to PSERS. Your employer's contributions are a fringe benefit and are not reportable compensation. See WAC 415-106-295.
(2) Amounts withheld for federal income tax purposes; and
(3) Other authorized voluntary deductions, such as deferred compensation or IRC section 457 plan contributions.
[Statutory Authority: RCW 41.50.050(5), 41.37.010(6) and IRS regulations. WSR 08-02-046, ยง 415-106-300, filed 12/27/07, effective 1/27/08.]
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