Wash. Admin. Code § 415-108-445 – What compensation can be reported?

(1) Compensation earnable:
1. (a) Compensation earnable must meet the definition in RCW 41.40.010 and:
  1. (i) Be earned as a salary or wage for personal services provided during a payroll period and be paid by an employer to an employee; or
  2. (ii) Qualify as compensation earnable under WAC 415-108-464 through 415-108-470.
2. (b) The department determines whether payments to an employee are compensation earnable based on the nature, not the name, of the payment. The department considers the reason for the payment and whether the reason brings the payment within the statutory definition of compensation earnable.
  Example: "Longevity pay" conditioned on retirement is not for services provided and is therefore not compensation earnable.
3. (c) "Compensation earnable" is defined in very similar terms for all three PERS plans. Any differences among plans are specifically noted in WAC 415-108-443 through 415-108-488.
(2) Reportable compensation:
1. (a) Reportable compensation is the compensation paid by an employer to an employee that the employer must report to the department.
2. (b) An employer must report all of an employee's compensation earnable, as defined by RCW 41.40.010 and WAC 415-108-445, to the department.
3. (c) An employer must report compensation for the month in which it was earned. Compensation is earned when the service is provided, rather than when payment is made.
  Example: A member is paid in July for work performed during June. The employer must report the compensation to the department as "June earnings."

[Statutory Authority: RCW 41.50.050. WSR 21-16-020, § 415-108-445, filed 7/23/21, effective 8/23/21. Statutory Authority: RCW 41.50.050(5) and 41.40.010(8). WSR 02-18-045, § 415-108-445, filed 8/28/02, effective 9/28/02. Statutory Authority: RCW 41.50.050(5) and 41.40.010. WSR 02-03-120, § 415-108-445, filed 1/23/02, effective 3/1/02. Statutory Authority: RCW 41.50.050. WSR 98-09-059, § 415-108-445, filed 4/17/98, effective 5/18/98.]