Wash. Admin. Code § 415-106-210
The following table indicates whether certain types of payments are reportable compensation under PSERS, and provides a cross-reference to the applicable WAC.
| Type of Payment | PSERS Reportable Compensation? |
| Annual leave cash outs | No - WAC 415-106-255 |
| Assault pay (state employees) | Yes - WAC 415-106-270 |
| Base rate | Yes - WAC 415-106-215 |
| Cafeteria plans | Yes - WAC 415-106-290 |
| Deferred wages | Yes - WAC 415-106-300 |
| Disability insurance payments | No - WAC 415-106-275 |
| Disability: Salary imputed while on duty-disability leave | Yes - WAC 415-106-270 |
| Employer provided vehicle | No - WAC 415-106-325 |
| Employer taxes/contributions | No - WAC 415-106-300 |
| Fringe benefits, including insurance | No - WAC 415-106-295 |
| Illegal payments | No - WAC 415-106-305 |
| Legislative leave | Yes - WAC 415-106-285 |
| Longevity/education attainment pay | Yes - WAC 415-106-215 |
| Nonmoney compensation | No - WAC 415-106-315 |
| Optional payments | No - WAC 415-106-310 |
| Overtime payments | Yes - WAC 415-106-220 |
| Performance pay | Yes - WAC 415-106-230 |
| Paid leave | Yes - WAC 415-106-260 |
| Reimbursements | No - WAC 415-106-320 |
| Reinstatement payments | Yes - WAC 415-106-240 |
| Retirement or termination bonus | No - WAC 415-106-235 |
| Retroactive salary increase | Yes - WAC 415-106-245 |
| Severance pay | No - WAC 415-106-250 |
| Shared leave (state employees) | Yes - WAC 415-106-270 |
| Sick leave cash outs | No - WAC 415-106-255 |
| Standby pay | Yes - WAC 415-106-225 |
| Time off with pay | Yes - WAC 415-106-255 |
| Union leave1 | Yes - WAC 415-106-265 |
| Unpaid leave2 | Yes - WAC 415-106-280 |
| Vehicle allowances | No - WAC 415-106-330 |
1Only specific types of union leave are reportable. See WAC 415-106-265.
2Only the unpaid leave specified in WAC 415-106-280(2) will be used in the calculation of your AFC.
[Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). WSR 08-02-046, § 415-106-210, filed 12/27/07, effective 1/27/08.]