Chapter 4: Reportable Compensation
PSERS Reportable Compensation
Reportable Compensation Table for PSERS Plan 2
The table below identifies whether a payment does or does not qualify as reportable compensation.
Until WAC 415-106 is codified by the Code Reviser's office, WAC references are provided but no WAC links are available. Select the Type of Payment in column 1 to learn more.
| PSERS Reportable Compensation Table | |
|---|---|
| Type of Payment | PSERS Plan 2 |
| Annual Leave Used | Yes - WAC 415-106-255(1) |
| Annual Leave Cash Out | No - WAC 415-106-255(2) |
| Assault Pay - State Employees | Yes - WAC 415-106-270(1) |
| Base Salary | Yes - WAC 415-106-215 |
| Callback Pay1 (Overtime) | Yes - WAC 415-106-220(2) |
| Car Allowances In Lieu of Expenses | No - WAC 415-106-330(1)(a) |
| Car Allowances - Portion that Exceeds Actual Expenses | Yes- WAC 415-106-330(1)(b) |
| Cafeteria Plans With Right to Receive Cash or Deferred Cash | Yes - WAC 415-106-290 |
| Cafeteria Plans With No Right to Receive Cash or Deferred Cash | No - WAC 415-106-290 |
| Compensatory Time1 (Overtime) | Yes - WAC 415-106-220 |
| Court Pay1 (Overtime) | Yes - WAC 415-106-220(3) |
| Deferred Wages | Yes - WAC 415-106-300(3) |
| Differential Military Pay | Yes - DRS Notice 08-019 |
| Disability Insurance Payments | No - WAC 415-106-275(1) |
| Disability: Salary Lost while on Duty-Disability Leave | Yes - WAC 415-106-270(2) |
| Employer Provided Vehicle | No - WAC 415-106-325 |
| Employer Retirement Contributions (Fringe Benefit) | No - WAC 415-106-295(1) |
| Fringe Benefits, Including Insurance | No - WAC 415-106-295(2) |
| Holiday Pay1 (Overtime) | Yes - WAC 415-106-220(1) |
| Illegal Payments | No - WAC 415-106-305 |
| Independent Contractor Payments | No - WAC 415-02-110 |
| Legislative Leave | Yes - WAC 415-106-285 |
| Longevity/Education Attainment Pay | Yes - WAC 415-106-215 |
| Member Retirement Contributions (Deferred Wages) | Yes - WAC-415-106-300(1) |
| Nonmoney Maintenance | No - WAC 415-106-315 |
| Optional Payments | No - WAC 415-106-310 |
| Overtime Payments1 | Yes - WAC 415-106-220 |
| Paid Leave | Yes - WAC 415-106-260 |
| Performance Pay | Yes - WAC 415-106-230 |
| Personal Holiday Used | Yes - WAC 415-106-255(1) |
| Personal Holiday Cash Out | No - WAC 415-106-255(2) |
| Reimbursements | No - WAC 415-106-320 |
| Reinstatement Payments | Yes - WAC 415-106-240 |
| Retirement or Termination Bonus2 | 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(3)(a) |
| Shared Leave - Local Government Employees | No - WAC 415-106-270(3)(b) |
| Sick Leave Used | Yes - WAC 415-106-255(1) |
| Sick Leave Cash Out | No - WAC 415-106-255(2) |
| Standby Pay3 | Yes - WAC 415-106-225 |
| Taxes, Federal Payroll Deductions | Yes - WAC-415-106-300(2) |
| Time Off with Pay | Yes - WAC 415-106-255 |
| Union Leave4 | Yes - WAC 415-106-265 |
| Unpaid Leave5 | Yes - WAC 415-106-280 |
| Worker's Compensation Payments | No - WAC 415-106-275(2) |
1Report compensation and actual hours worked, not time and a half.
2If the agreement requires additional service, refer to RCW 41.50.730.
3Compensation is reportable; hours are not reportable.
4Only specific types of union leave are reportable.
5Only the unpaid leave specified in WAC 415-106-260 will be used in the AFC calculation.
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