Salary or wages for services rendered that are withheld from a member's pay still qualify as reportable compensation.
- (1) Retirement contributions. Payments deducted from employee compensation for employee retirement contributions are reportable. Employer contributions are a fringe benefit and are not reportable, see WAC 415-108-475.
- (2) Tax withholding. Payments withheld to satisfy federal tax obligations qualify as reportable compensation.
- (3) Voluntary deductions. Payments deducted voluntarily, such as I.R.C. section 457 plan contributions or other authorized deductions, are reportable.
[Statutory Authority: RCW 41.50.050. WSR 98-09-059, § 415-108-459, filed 4/17/98, effective 5/18/98.]