Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-110 - School employees' retirement system
REPORTABLE COMPENSATION
Section 415-110-443 - SERS reportable compensation table
The following table will help you determine whether certain types of payments are reportable compensation under SERS Plan 2 or 3. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines reportable compensation based upon the nature of the payment, not the name applied to it. See WAC 415-110-445.
|
Type of Payment |
SERS Plan 2 and Plan 3 Reportable Compensation? |
|
Annual Leave Cash Outs |
No - WAC 415-110-456 |
|
Assault Pay |
No - WAC 415-110-468 |
|
Base Rate |
Yes - WAC 415-110-451 |
|
Car Allowances |
No - WAC 415-110-485 |
|
Cafeteria Plans |
Yes - WAC 415-110-455 |
|
Deferred Wages |
Yes - WAC 415-110-459 |
|
Disability Payments |
No - WAC 415-110-477 |
|
Disability Retirees |
No - RCW 41.35.440 / RCW 41.35.690 (until requirements are met) |
|
Disability: Salary lost while on disability leave |
Yes - WAC 415-110-468 |
|
RCW 41.35.070 |
|
|
Employer Provided Vehicle |
No - WAC 415-110-480 |
|
Employer Contributions |
No - WAC 415-110-459 |
|
Fringe Benefits, including insurance |
No - WAC 415-110-475 |
|
Illegal Payments |
No - WAC 415-110-482 |
|
Legislative Leave |
Yes - WAC 415-110-464 |
|
Longevity/Education Attainment Pay |
Yes - WAC 415-110-451 |
|
Nonmoney Maintenance |
No - WAC 415-110-470 |
|
Optional Payments |
No - WAC 415-110-483 |
|
Payments in Lieu of Excluded Items |
No - WAC 415-110-463 |
|
Performance Bonuses |
Yes - WAC 415-110-453 |
|
Retroactive Salary Increase |
Yes - WAC 415-110-457 |
|
Reimbursements |
No - WAC 415-110-484 |
|
Reinstatement Payments |
Yes - WAC 415-110-467 |
|
Retirement or Termination Bonuses |
No - WAC 415-110-487 |
|
Severance Pay - Earned Over Time |
No - WAC 415-110-458 |
|
Severance Pay - Not Earned Over Time |
No - WAC 415-110-488 |
|
Shared Leave - School/ ESD Employees |
Yes - WAC 415-110-468 |
|
Sick Leave Cash Outs - School/ESD Employees |
No - WAC 415-110-456 |
|
Standby Pay |
Yes - WAC 415-110-469 |
|
Time Off With Pay |
Yes - WAC 415-110-456 WAC 415-110-465 |
|
Union Leave |
Yes - WAC 415-110-466 1/ |
|
Workers' Compensation |
No - WAC 415-110-479 |
1/ Only specific types of union leave are reportable. See WAC 415-110-466.
Statutory Authority: RCW 41.50.050(5) and chapter 41.35 RCW. 03-06-042, §415-110-443, filed 2/27/03, effective 4/1/03. Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, §415-110-443, filed 12/12/00, effective 1/12/01.
