Washington Administrative Code

If you held a state elective position before you established PSERS membership, you have the option to establish service credit for the time you served in the state elective position as limited by the following requirements:(1) You must be an active PSERS member at the time you su…

(1) If you are holding a state elective position and accruing PSERS service credit for your service in that position, you may retire from PSERS and continue to work in your elective position provided:(a) You are eligible to retire under RCW 41.37.210;(b) You submit a written stat…

This section applies to you if you are a PSERS member who becomes disabled.This section covers disability benefits in RCW 41.37.230. Disability provisions are designed primarily to provide an income to members who have been forced to leave the workforce because of an incapacitati…

(1) Am I eligible for a PSERS disability benefit? You are eligible for a disability benefit if, at the time of your separation from employment, you are totally incapacitated to perform the duties of your job or any other PSERS position for which you are qualified by training or e…

(1) If the department determines you are disabled and you became disabled in the line of duty, you qualify for a catastrophic duty disability if:(a) The disability or disabilities that qualified you for a PSERS disability benefit are so severe that considering your age, education…

(1) Catastrophic duty disability: As a catastrophic duty disability retiree, you may choose between:(a) A taxable, one-time lump-sum payment; or(b) A monthly benefit equal to:(i) Seventy percent of your average final compensation (AFC), which is nontaxable, reduced by any disabil…

(1) If you choose a benefit option with a survivor feature at the time of retirement, your survivor beneficiary will receive an ongoing monthly disability benefit after your death. Your disability benefit will be actuarially reduced to offset the cost of providing payments over t…

If you retire for a catastrophic duty disability, your disability benefit will not be reduced for early retirement. [Statutory Authority: RCW 41.50.050 and 41.37.230. WSR 24-08-071, § 415-106-540, filed 4/2/24, effective 4/3/24.]

The department may require comprehensive medical or psychological examinations to reevaluate your continued eligibility for disability benefits. For catastrophic duty disability benefits, the department may also require or offer to provide comprehensive vocational examinations an…

Your disability retirement type may change depending upon the circumstances.If your original disabling condition or conditions worsen, improve, or you recover, the department may adjust your benefit.(1) Worsening - If the condition or conditions that caused your disability worsen…

Upon retirement for service under RCW 41.37.210 or retirement for disability under RCW 41.37.230, you must choose to have your retirement benefit paid to you by one of the options described in this section.(1) Which option will pay my beneficiary a monthly benefit after my death?…

You should apply for retirement benefits at least thirty days before your intended retirement date. You can apply online at the department's website or by submitting to the department:(1) A completed and signed retirement application, verified by notarization or other means accep…

(1) When you apply for retirement, you will first receive a provisional retirement allowance.(a) The department will calculate the provisional allowance based on:(i) The data for service credit and reportable compensation in the department's system at the time it is calculated; a…

(1) How soon can I return to work after I retire without impacting my PSERS retirement benefit? You may begin working immediately after you retire without impacting your PSERS retirement benefit if:(a) You go to work for a private employer;(b) You are an independent contractor as…

If you return to work in an eligible PSERS position, you have the option of reentering membership. If you reenter membership, your retirement allowance will be calculated according to this section when you reretire.(1) If you previously retired before age sixty, the department wi…

(1) If you have retired from another retirement system authorized by the laws of this state, you cannot participate in PSERS membership unless:(a) You accrued less than fifteen years of service credit in the other retirement system; or(b) You are a LEOFF Plan 2 retiree returning …

(1) You may designate or change a beneficiary by submitting a beneficiary designation form to the department. Your designation will become effective upon the department's receipt of the form, only if it is completed properly and signed by you and a witness.(2) You may name one or…

All definitions in RCW 41.40.010 and WAC 415-02-030 apply to terms used in this chapter. Other terms relevant to the administration of chapter 41.40 RCW are defined in this chapter.(1) Annual leave means leave provided by an employer for the purpose of taking regularly scheduled …

See chapter 415-06 WAC.[Statutory Authority: RCW 41.50.050(6) and 41.50.090. WSR 78-03-023 (Order IV), § 415-108-020, filed 2/15/78. Formerly WAC 184-20-010.]

The former statewide cities retirement system has been merged into the Washington public employees retirement system pursuant to RCW 41.40.405, 41.40.406, and 41.40.407. The statutes and rules applying to the public employees retirement system and the department of retirement sys…

Pursuant to authority granted by RCW 41.40.330(2) this section shall cover all applications by members of the retirement system for permission to make excess contributions to the employees' savings fund.The total contributions of a member of the state employees' retirement system…

(1) If you die before retirement, the following statutes govern any distribution from your account:(a) RCW 41.40.270 for Plan 1 members;(b) RCW 41.40.700 for Plan 2 members;(c) RCW 41.40.835 for Plan 3 members' defined benefits; and(d) RCW 41.34.070 for Plan 3 members' defined co…

Upon retirement for service under RCW 41.40.180, 41.40.630, or 41.40.820, or for disability under RCW 41.40.210, 41.40.230, 41.40.670, or 41.40.825, you must choose to have the defined benefit portion of your retirement benefit paid to you by one of the options described in this …

See chapter 415-02 WAC starting with WAC 415-02-300 for information on how the department uses actuarial factors and schedules to calculate optional retirement allowances of members of the Washington state public employees' retirement system.[Statutory Authority: RCW 41.50.050(5)…

(1) Who is included in the judicial benefit multiplier program? The judicial benefit multiplier (JBM) program provides a higher benefit multiplier to public employees' retirement system (PERS) members who serve as Washington supreme court justices or judges in the court of appeal…

WAC 186-16-400 through 186-16-440 are hereby promulgated by the director in order to implement and give effect to the provisions of RCW 41.40.380 allowing a beneficiary of a retirement allowance to authorize deductions therefrom for payment of premiums due on any group life or di…

As used in WAC 186-16-400 through 186-16-440, unless a different meaning is plainly required by the context:(a) "Group life insurance policy or plan" means a contract of group life insurance issued by an insurance carrier authorized to do business in the state of Washington which…

Any beneficiary of a retirement allowance payable for service or disability under the provisions of chapter 41.40 RCW may, in the manner provided for by WAC 415-108-430, authorize the director to deduct therefrom, on a monthly basis only, such amounts as are due as premiums on an…

(1) Definitions:(a) "Concurrently employed" means you are employed at the same time, in eligible positions, by a Phase 1 employer and by a Phase 2 employer.(b) "Exercising plan choice rights" means choosing Plan 2 or Plan 3 or defaulting into a plan.(c) "Phase 1 employer" means s…

Any beneficiary, who desires to authorize a retirement allowance deduction for payment of insurance premiums provided for by these rules, shall notify the retirement board of his intention in writing at least thirty days prior to the date upon which the first deduction is to be m…

This section covers benefits provided for in RCW 41.40.200 through 41.40.220 for PERS Plan 1 members who incur a disability in the line of duty. You may also be eligible for benefits from the Washington state departments of labor and industries and social and health services, the…

This section covers benefits provided in RCW 41.40.230 through 41.40.250 for PERS Plan 1 members who incur a disability outside the performance of duty. You may also be eligible for benefits from the Washington state departments of labor and industries and social and health servi…

This section covers disability benefits provided for in RCW 41.40.670 and 41.40.825 for members of PERS Plans 2 and 3. Disability provisions are designed primarily to provide an income to members who have been forced to leave the workforce because of an incapacitating disability.…

No authorization for a retirement allowance deduction for payment of insurance premiums, as made pursuant to WAC 186-16-400 through 186-16-440, shall be revocable except upon submission to the director of an express written revocation, which shall be first applicable to the retir…

WAC 415-108-443 through 415-108-488 codify the department's interpretation of statutes and administrative practice regarding classification of payments as compensation earnable in PERS Plan 1, 2, or 3. These rules will be used to determine the proper characterization of payments …

The following table indicates whether certain types of payments are reportable compensation under PERS Plan 1, 2, or 3 and provides a cross-reference to the specific WAC.Type of PaymentPERS 1 ReportableCompensation?PERS 2 or 3 ReportableCompensation?Annual Leave Cash OutsYes - WA…

(1) Compensation earnable:(a) Compensation earnable must meet the definition in RCW 41.40.010 and:(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(ii) Qualify as compensation earnable under WAC …

Most employees receive a base rate of salary or wages expressed as an hourly or monthly rate of pay. This payment is for services rendered and qualifies as reportable compensation. Two possible components of an employee's base rate are salary considerations based on longevity or …

Bonuses that are based upon meeting certain performance goals are earned for services rendered and are reportable compensation. If a bonus was earned over a specified period of time it should be prorated for reporting purposes.Example:An employer pays each employee in the work gr…

Compensation received in any form under the provisions of a "cafeteria plan," "flexible benefits plan," or similar arrangement pursuant to section 125 of the United States Internal Revenue Code is reportable compensation if the employee has an absolute right to receive cash in li…

(1) Sick and annual leave usage.(a) Leave accrues at a prescribed rate, usually a certain number of hours per month.(b) You earn a leave day by providing service during the month the leave accrued.(c) Sick leave and annual leave are accumulated over time and paid to you during a …

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 termina…

(1) PERS Plan 1: Severance pay earned over time is reportable compensation. Conversely, severance pay not earned over time is not reportable compensation (see WAC 415-108-488). The difference is that severance pay earned over time is deferred compensation for services previously …

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 fring…

In general, payments cannot be reported to the retirement system unless they are for services rendered. However, the legislature has identified some types of compensation which are reportable even though they are not for services rendered.(1) WAC 415-108-464 through 415-108-469 d…

If you take leave without pay from an eligible position to serve in the legislature, you may choose to participate in PERS as a legislator.(1) Plan 1: Your reportable compensation is the salary you would have earned from your employer. You must pay employee contributions on this …

RCW 41.40.175 and 41.40.710 identify payments received from the employer while on paid leave as reportable for PERS. Contributions are due on these payments to the extent they meet the following conditions:(1) The payment is equal to the salary that you normally earn in your posi…