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PDFWAC 415-106-210

What types of payments are considered reportable compensation?

The following table indicates whether certain types of payments are reportable compensation under PSERS, and provides a cross-reference to the applicable WAC.
Type of Payment
PSERS Reportable Compensation?
Annual leave cash outs
No - WAC 415-106-255
Assault pay (state employees)
Yes - WAC 415-106-270
Base rate
Yes - WAC 415-106-215
Cafeteria plans
Yes - WAC 415-106-290
Deferred wages
Yes - WAC 415-106-300
Disability insurance payments
No - WAC 415-106-275
Disability: Salary imputed while on duty-disability leave
Yes - WAC 415-106-270
Employer provided vehicle
No - WAC 415-106-325
Employer taxes/contributions
No - WAC 415-106-300
Fringe benefits, including insurance
No - WAC 415-106-295
Illegal payments
No - WAC 415-106-305
Legislative leave
Yes - WAC 415-106-285
Longevity/education attainment pay
Yes - WAC 415-106-215
Nonmoney compensation
No - WAC 415-106-315
Optional payments
No - WAC 415-106-310
Overtime payments
Yes - WAC 415-106-220
Performance pay
Yes - WAC 415-106-230
Paid leave
Yes - WAC 415-106-260
Reimbursements
No - WAC 415-106-320
Reinstatement payments
Yes - WAC 415-106-240
Retirement or termination bonus
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
Sick leave cash outs
No - WAC 415-106-255
Standby pay
Yes - WAC 415-106-225
Time off with pay
Yes - WAC 415-106-255
Union leave1
Yes - WAC 415-106-265
Unpaid leave2
Yes - WAC 415-106-280
Vehicle allowances
No - WAC 415-106-330
1Only specific types of union leave are reportable. See WAC 415-106-265.
2Only the unpaid leave specified in WAC 415-106-280(2) will be used in the calculation of your AFC.
[Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). WSR 08-02-046, ยง 415-106-210, filed 12/27/07, effective 1/27/08.]
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