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

Universal Citation: WA Admin Code 415-110-457

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:

(a) An order or conciliation agreement of a court or administrative agency charged with enforcing federal, state, or local statutes, ordinances, or regulations protecting employment rights;

(b) A bona fide settlement of such a claim before a court or administrative agency;

(c) A collective bargaining agreement; or

(d) Action by the personnel resources board which expressly states the payments are retroactive.

(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.

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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