PERS reportable compensation table.
The following table indicates whether certain types of payments are reportable compensation under PERS Plan 1, 2, or 3 and provides a cross-reference to the specific WAC.
Type of Payment | PERS 1 Reportable Compensation? | PERS 2 or 3 Reportable Compensation? |
Annual Leave Cash Outs | | |
Assault Pay (State Emp.) | | |
Base Rate | | |
Car Allowances | | |
Cafeteria Plans | | |
Deferred Wages | | |
Disability Payments | | |
Disability: Salary lost while on disability leave | | |
| | | |
Employer Provided Vehicle | | |
Employer taxes/contributions | | |
Fringe Benefits, including insurance | | |
Illegal Payments | | |
Legislative Leave | | |
Longevity/Education Attainment Pay | | |
Nonmoney Maintenance | | |
Optional Payments | | |
Payments in Lieu of Excluded Items | | |
Performance Bonuses | | |
1A portion of the value of an employer car allowance may be reportable compensation. See WAC
415-108-485.
2A portion of the value of an employer provided vehicle may be reportable compensation in Plan 1 only. See WAC
415-108-480.
3A portion of the value of nonmoney maintenance provided may be reportable compensation in Plan 1 only. See WAC
415-108-470.
Type of Payment | PERS 1 Reportable Compensation? | PERS 2 or 3 Reportable Compensation? |
Retroactive Salary Increase | | |
Reimbursements | | |
Reinstatement Payments | | |
Retirement or Termination Bonuses | | |
Severance Pay - Earned Over Time | | |
Severance Pay - Not Earned Over Time | | |
Shared Leave - State Emp. | | |
Shared Leave - Local Government Employees | | |
Sick Leave Cash Outs - State Employees | | |
Sick Leave Cash Out - Local Government Employees | | |
Standby Pay | | |
Time Off with Pay | | |
| | | |
Union Leave4 | | |
Workers' Compensation | | |
4Only specific types of union leave are reportable compensation. See WAC
415-108-466.
[Statutory Authority: RCW
41.40.020 and
41.50.050(5). WSR 06-04-059, § 415-108-443, filed 1/27/06, effective 2/27/06. Statutory Authority: RCW
41.50.050(5) and chapter
41.40 RCW. WSR 03-06-042, § 415-108-443, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW
41.50.050(5),
41.40.010(8), chapter
41.40 RCW. WSR 02-03-120, § 415-108-443, filed 1/23/02, effective 3/1/02. Statutory Authority: RCW
41.50.050. WSR 98-09-059, § 415-108-443, filed 4/17/98, effective 5/18/98.]