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Agency filings affecting this section

PDFWAC 415-110-443

SERS reportable compensation table.

The following table will help you determine whether certain types of payments are reportable compensation under SERS Plan 2 or 3. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines reportable compensation based upon the nature of the payment, not the name applied to it. See WAC 415-110-445.
Type of Payment
SERS Plan 2 and Plan 3 Reportable
Compensation?
Annual Leave Cash Outs
No - WAC 415-110-456
Assault Pay
No - WAC 415-110-468
Base Rate
Yes - WAC 415-110-451
Car Allowances
No - WAC 415-110-485
Cafeteria Plans
Yes - WAC 415-110-455
Deferred Wages
Yes - WAC 415-110-459
Disability Payments
No - WAC 415-110-477
Disability Retirees
No - RCW 41.35.440/ RCW 41.35.690 (until requirements are met)
Disability: Salary lost while on disability leave
Yes - WAC 415-110-468
Employer Provided Vehicle
No - WAC 415-110-480
Employer Contributions
No - WAC 415-110-459
Fringe Benefits, including insurance
No - WAC 415-110-475
Illegal Payments
No - WAC 415-110-482
Legislative Leave
Yes - WAC 415-110-464
Longevity/Education
Attainment Pay
Yes - WAC 415-110-451
Nonmoney Maintenance
No - WAC 415-110-470
Optional Payments
No - WAC 415-110-483
Payments in Lieu of
Excluded Items
No - WAC 415-110-463
Performance Bonuses
Yes - WAC 415-110-453
Retroactive Salary Increase
Yes - WAC 415-110-457
Reimbursements
No - WAC 415-110-484
Reinstatement Payments
Yes - WAC 415-110-467
Retirement or Termination Bonuses
No - WAC 415-110-487
Severance Pay - Earned Over Time
No - WAC 415-110-458
Severance Pay - Not Earned Over Time
No - WAC 415-110-488
Shared Leave - School/ ESD Employees
Yes - WAC 415-110-468
Sick Leave Cash Outs - School/ESD Employees
No - WAC 415-110-456
Standby Pay
Yes - WAC 415-110-469
Time Off With Pay
Yes - WAC 415-110-456
Union Leave
Yes - WAC 415-110-4661/
Workers' Compensation
No - WAC 415-110-479
1/Only specific types of union leave are reportable. See WAC 415-110-466.
[Statutory Authority: RCW 41.50.050(5) and chapter 41.35 RCW. WSR 03-06-042, § 415-110-443, filed 2/27/03, effective 4/1/03. Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. WSR 01-01-059, § 415-110-443, filed 12/12/00, effective 1/12/01.]