Wash. Admin. Code § 415-112-401
The following table indicates whether certain types of payments are earnable compensation under TRS Plan 1, 2 or 3 and provides a cross-reference to the specific WAC.
| Type of Payment | TRS 1 Earnable Compensation? | TRS 2/3 Earnable Compensation? |
| Annual Leave Cash Outs | Yes - WAC 415-112-415 | No - WAC 415-112-415 |
| Base Contract | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Car Allowances | No - WAC 415-112-413011 | No - WAC 415-112-41301 |
| Cafeteria Plans | Yes - WAC 415-112-4604 | Yes - WAC 415-112-4604 |
| Deferred Wages | Yes - WAC 415-112-4609 | Yes - WAC 415-112-4609 |
| Disability Payments | No - WAC 415-112-482 | No - WAC 415-112-482 |
| Employer Provided Vehicle | No - WAC 415-112-4132 | No - WAC 415-112-413 |
| Employer Taxes/Contributions | No - WAC 415-112-4609 | No - WAC 415-112-4609 |
| Evening/Summer School | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Extracurricular Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Fringe Benefits, including insurance | No - WAC 415-112-480 | No - WAC 415-112-480 |
| Illegal Payments | No - WAC 415-112-485 | No - WAC 415-112-485 |
| Legislative Leave | Yes - WAC 415-112-471 | Yes - WAC 415-112-471 |
| Longevity/Education Attainment Pay | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| National Board of Professional Teaching Standards Certification Bonus | Yes - WAC 415-112-4602 | Yes - WAC 415-112-4602 |
| Nonmoney Maintenance | Yes - WAC 415-112-4123 | No - WAC 415-112-412 |
| Optional Payments | No - WAC 415-112-487 | No - WAC 415-112-487 |
| Performance Bonuses | Yes - WAC 415-112-4603 | Yes - WAC 415-112-4603 |
| Retroactive Salary Increase | Yes - WAC 415-112-4607 | Yes - WAC 415-112-4607 |
| Reimbursements | No - WAC 415-112-489 | No - WAC 415-112-489 |
| Reinstatement Payments | Yes - WAC 415-112-477 | Yes - WAC 415-112-477 |
| Retirement or Termination Bonuses | No - WAC 415-112-490 | No - WAC 415-112-490 |
| Severance Pay - Earned Over Time | Yes - WAC 415-112-4608 | No - WAC 415-112-4608 |
| Severance Pay - Not Earned Over Time | No - WAC 415-112-4608 | No - WAC 415-112-4608 |
| Sick Leave Cash Outs | No - WAC 415-112-417 | No - WAC 415-112-417 |
| Supplemental Contracts | Yes - WAC 415-112-4601 | Yes - WAC 415-112-4601 |
| Time Off with Pay | Yes - WAC 415-112-473 | Yes - WAC 415-112-473 |
| Union Leave4 | Yes - WAC 415-112-475 | Yes - WAC 415-112-475 |
| Workers' Compensation | No - WAC 415-112-482 | No - WAC 415-112-482 |
| 1 | A portion of the value of an employer car allowance may be reportable in Plan 1 only. See WAC 415-112-41301. |
| 2 | A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413. |
| 3 | A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412. |
| 4 | Only specific types of union leave are reportable. See WAC 415-112-475. |
[Statutory Authority: RCW 41.50.050(5) and chapter 41.32 RCW. WSR 08-19-106, § 415-112-401, filed 9/17/08, effective 10/18/08; WSR 05-12-042, § 415-112-401, filed 5/25/05, effective 6/25/05.]