Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-104 - Law enforcement officers' and firefighters' retirement system
LEOFF PLAN 2
Section 415-104-360 - How is basic salary for LEOFF Plan 2 determined?

Universal Citation: WA Admin Code 415-104-360

Current through Register Vol. 24-18, September 15, 2024

(1) What payments are included in LEOFF Plan 2 basic salary? Other than the specific exclusions listed in WAC 415-104-397 and 415-104-401, a payment that is a salary or wage earned during a calendar month for personal services rendered by a member to an employer qualifies as LEOFF Plan 2 basic salary.

(a) Certain payments that are not for personal services rendered also qualify if there is a specific statutory provision identifying those payments as LEOFF Plan 2 basic salary. See WAC 415-104-373.

(b) Specific types of payments that qualify as LEOFF Plan 2 basic salary include, but are not limited to, the payments described in WAC 415-104-363(1) and 415-104-365 through 415-104-379.

(c) Other payments not specifically listed qualify as basic salary for LEOFF Plan 2 only if those payments are a salary or wage for services rendered.

(2) Basic salary is earned when the service is rendered, rather than when payment is made.

Example:

At the end of a month, a firefighter is paid regular compensation for June, plus overtime compensation for May. When the payment is reported to the department, the payment must be properly distributed between what was earned in May and what was earned in June.

(3) Salary characterizations are based upon the nature of the payment. Whether a payment is basic salary depends upon whether the payment is earned as a salary or wage for services rendered. The name given to the payment is not controlling. The department determines whether a payment is basic salary by considering:

(a) What the payment is for; and

(b) Whether the reason for the payment brings it within the statutory definition of basic salary.

Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-360, filed 12/6/96, effective 1/6/97.

Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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