Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-110 - School employees' retirement system
REPORTABLE COMPENSATION
Section 415-110-457 - Retroactive salary increases
Current through Register Vol. 24-18, September 15, 2024
A retroactive salary payment to an employee who worked during the covered period is a payment of additional salary for services already rendered.
Note: |
A retroactive salary increase is not the same as a retroactive payment upon reinstatement or in lieu of reinstatement of a terminated or suspended employee. For treatment of back payments for periods where services were not rendered, see WAC 415-110-467. |
(1) To qualify as reportable compensation under this section, the payment must be a bona fide retroactive salary increase. To ensure that is the case, the retroactive payment must be made pursuant to:
(2) The payments will be deemed earned in the period in which the work was done.
Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, §415-110-457, filed 12/12/00, effective 1/12/01.