Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-103 - Washington state patrol retirement system (WSPRS)
Section 415-103-100 - Are payments I receive reportable compensation?
The following table will help you determine whether certain types of payments are reportable compensation. The department determines reportable compensation based upon the nature of the payment, not the name applied. See "salary" as defined in RCW 43.43.120.
| Type of Payment | Commission Date: Prior to 1/1/2003 | Commission Date: On or after 1/1/2003 |
| Overtime related to RCW 47.46.040 or voluntary overtime, earned prior to 7/1/2001 | Yes | N/A |
| Overtime related to RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2001 and before 7/1/2017 | No | No |
| Overtime up to 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/20172 | Yes | Yes |
| Overtime in excess of 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 | No | No |
| Fringe benefits including, but not limited to, any type of insurance, or contributions for insurance, such as medical, dental, or life insurance, for members and/or their dependents | No | No |
| Lump sum payments for: | ||
| Deferred annual sick leave3 | No | No |
| Unused accumulated annual leave - 240 hour maximum4 | Yes | No |
| Holiday pay - 80 hour maximum | Yes | No |
1"Year" means "state fiscal year," which is the twelve-month period that begins on July 1st and ends on June 30th of the next calendar year.
2The combined total of overtime included in the average final salary, related to either RCW 47.46.040 or voluntary overtime, may not exceed one hundred forty hours for WSPRS Plan 1, or three hundred fifty hours for WSPRS Plan 2.
3See also RCW 41.04.340(4).
4See also RCW 43.43.263, 43.01.040 and 43.01.044.
Statutory Authority: RCW 41.50.050(5) and chapter 43.43 RCW. 02-23-037, §415-103-100, filed 11/13/02, effective 1/1/03.
