• Self Audit Home
• What to expect
• What you will need
• Instructions
• Step 1 Eligibility
• Step 2 Reporting
• Questionnaire

• Step 1 Eligibility
  • A) Verifying employees who are eligible for membership
    • 1 Compile a list
    • 2 Use the appropriate tools
    • 3 Determine if any employees are independent contractors
    • 4 Determine if any employees are retirees
    • 5 Determine if any employees are substitutes
  • B) Determining employees who are not eligible for membership
    • 1 Compile a list
• Step 2 Reporting
  • A) General Reporting
    • 1 Select your test sample
    • 2 Complete a worksheet
    • 3 Verify reportable compensation for your retirement plan
    • 4 Identify lump sum payments
    • 5 Identify excess compensation
    • 6 Verify correct reporting of cash outs for active employees
    • 7 Verify correct reporting of cash outs for retiring employees
    • 8 Research discrepancies and make corrections
  • B) Reporting Retirees Returning To Work
    • 1 Verify that retirees returning to work are reported correctly
    • 2 Frequently asked questions about retirees returning to work
  • C) Reporting Substitutes
    • 1 Verify correct reporting of substitutes
    • 2 Substitutes in school districts or educational service districts
    • 3 Retirees working as substitutes

PERS Excess Compensation Chart

PERS 1	RCW/WAC	Notes
Cash out of annual leave in excess of 240 hours	WAC 415-108-456 RCW 41.50.150 (2)(d)
Cash out of any form of leave other than annual (except Sick leave)	WAC 415-108-456	State agencies or educational employer: sick leave cash outs are not included in EE's benefit calculation.
Reportable Car Allowance	WAC 415-108-485 (6) RCW 41.50.150 (2)(c)
Payment (overtime) greater than two times the regular pay	RCW 41.50.150 (2)(d)	Double time and a half for a holiday is not considered excess compensation.
Termination or Severance Pay	WAC 415-108-458 RCW 41.50.150 (2)(e)	Must be earned over time.
Retirement or termination bonus	RCW 41.50.730 (2) WAC 415-108-487	If agreement requires additional service.
PERS 2 & 3	RCW/WAC	Notes
Reportable Car Allowance	WAC 415-108-485 (6)
Payment (overtime) greater than two times the regular pay	RCW 41.50.150 (2)(d)	Double time and a half for a holiday is not considered excess compensation.
Retirement or termination bonus	RCW 41.50.730 (2) WAC 415-108-487	If agreement requires additional service.

See the Employer Handbook for more information on excess compensation.