Washington Administrative Code

Some employers pay employees for being on "standby." A member is on standby when not being paid for time actually worked and the employer requires the member to be prepared to report immediately for work if the need arises, although the need may not arise. Because the member is n…

Are payments from my employer in any form other than money reportable compensation?(1) Nonmoney maintenance compensation, as defined in this section:(a) Is reportable compensation to the extent authorized by this section, for Plan 1 members; and(b) Is not reportable compensation …

Fringe benefits provided by an employer are not a salary or wage, and therefore are not reportable compensation. Fringe benefits include, but are not limited to:(1) Employer retirement contributions;(2) Any type of insurance such as medical, dental or life insurance; and any empl…

Disability insurance payments are paid to persons for periods when they are unable to work. Because no services are rendered in exchange for these payments, they are not reportable compensation. This is true whether the payments come directly from the employer or from an insuranc…

Workers' compensation is paid to persons for periods when they are unable to work. Workers' compensation payments, like disability insurance, are not payments for services rendered and are not reportable compensation.Example:Some employees on unpaid disability leave submit their …

(1) PERS Plan 1 members:(a) Use of an employer vehicle for business purposes does not qualify as compensation earnable. If your employer's established policy prohibits the use of an employer vehicle for nonbusiness uses, all use of the vehicle will be deemed business use.(b) Use …

Payments made by an employer in excess of the employer's legal authority are not reportable.Example:School districts are prohibited from increasing an employee's salary to include a payment in lieu of a fringe benefit per RCW 28A.400.220. If a district increased a person's salary…

If an employee can receive an additional payment only on the condition of taking an action other than providing service to the employer, the payment is not for services rendered and is not reportable compensation.Example:An employer offers to make a contribution to a deferred com…

Reimbursements are not earned for services rendered and thus are not reportable compensation. Typical reimbursement payments include mileage reimbursements for use of a private car on employer business, see WAC 415-108-485, or meal and lodging reimbursements for business trips.[S…

(1) If your employer provides you any payment or allowance in lieu of a reimbursement for expenses you incur or expect to incur in performing services for your employer, the payment or allowance is not compensation earnable. Your vehicle allowance does not qualify as compensation…

A payment made to an employee as a bonus or incentive when retiring or terminating is not a payment for services rendered. Rather, the payment is made in exchange for an employee's promise or notification of intent to retire or terminate. A retirement or termination bonus or ince…

Severance pay that is not earned over time is not earned for services rendered and is not reportable. An example of severance pay not earned over time is a payment negotiated as part of termination agreement.Example:At the time of an employee's termination the employer agrees to …

In some circumstances specified in statute, a member may choose to establish service credit for periods of unpaid leave. The salary imputed to a member for purposes of calculating contributions owing for such periods of leave is not reportable compensation. Depending on the type …

(1) Cash compensation in lieu of unused annual or sick leave may be considered compensation earnable for Plan 1 members subject to the provisions of RCW 41.40.010 and WAC 415-108-456. Employers may not limit the inclusion of cash compensation paid in lieu of unused annual or sick…

(1) A person employed by a Washington state institution of higher education or community college (employer), who is employed at such institution or college primarily for the purpose of furthering her/his education or the education of the person's spouse, is excepted from membersh…

(1) Definition: For the purposes of this section and WAC 415-108-570, and pursuant to RCW 41.40.010, 41.40.023 and 41.40.035, "elected" officials means individuals elected to any state, local or political subdivision office or individuals appointed to any vacant elective office.(…

(1) For the purposes of this section and WAC 415-108-570, an "appointed" official is a person who meets the criteria in RCW 41.40.010 and is not excluded by the criteria in RCW 41.40.035.(2) Voluntary application for membership: Under RCW 41.40.023 (3)(a), appointed officials are…

(1)(a) As a Plan 1 elected or appointed official, you may receive one month of service credit for each month during which you earn compensation pursuant to your elected or appointed position.(b) If you are a Plan 1 member who was appointed by the governor prior to July 1, 1976, t…

(1) If you are holding an elective position and accruing PERS service credit for your service in that position, you may retire from PERS and continue to work in your elective position provided:(a) You are eligible to retire under RCW 41.40.180, 41.40.630, or 41.40.820;(b) You sub…

(1) In order to establish or maintain status as a PERS I union employer, a union must satisfy the following requirements:(a) Verify that at least forty percent of the members of the level of union organization are employees of an employer: Provided however, That employees of the …

(1) Calculation - Unions applying for union employer status must provide the department with the information specified in WAC 415-108-660.Each union employer is required to submit to the department the form provided in WAC 415-108-660 in verifying compliance with WAC 415-108-620 …

(1) Plan 1 union employer status applies only to the level of union organization that meets the requirements of WAC 415-108-620(1). Therefore, if only a single union lodge of a union with multiple lodges has been verified to meet the requirements of WAC 415-108-620(1), only that …

(1) A union employer which does not verify that it meets the criteria for union employer status shall not report any employee hired during that succeeding calendar year for retirement system participation. A union employee who previously terminated retirement system membership un…

Unions must use the following form to verify compliance with the requirements of WAC 415-108-620.I certify under the penalty of perjury under the laws of the state of Washington that the following is true and correct:_____, verifies that on the date ofName of Union _____ the ____…

WAC 415-108-680 through 415-108-728 codify the department's existing interpretation of statutes regarding eligibility for membership in all three PERS plans.[Statutory Authority: RCW 41.50.050(5) and 41.40.010. WSR 02-03-120, § 415-108-679, filed 1/23/02, effective 3/1/02. Statut…

(1) You are eligible for membership if you are employed in an eligible position. Your position is eligible under RCW 41.40.010 if the position, as defined by your employer, normally requires at least five months of seventy or more hours of compensated service per month during eac…

(1) Your eligibility to participate as a member of PERS is based on your position.In evaluating whether your position is eligible for membership, your employer will determine only whether the position meets the criteria of an eligible position under RCW 41.40.010 and WAC 415-108-…

(1) All of your monthly work for an employer counts as one position. If you are employed with the same employer in two ineligible positions during a year which, when combined, equate to an eligible position and your employer expects you to continue in this employment for a second…

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

(1) You may be exempt from participating in membership even if you meet eligibility criteria. Even if you are employed in an eligible position you are exempt from participating in PERS if your individual circumstances qualify you for one of the exceptions to membership under RCW …

(1) If you have retired from another retirement system authorized by the laws of this state you cannot participate in PERS membership unless:(a) You established membership in PERS prior to March 19, 1976;(b) You accrued less than fifteen years of service credit in the other retir…

(1)(a) Yes. You may earn service credit in PERS and any of the following First Class City Retirement Systems (FCCRS) at the same time if:(i) You work for a PERS employer and an employer covered by a retirement system of the city of Seattle, Spokane or Tacoma (FCCRS); and(ii) You …

(1) A PERS Plan 1 or Plan 2 member may transfer cadet service under RCW 41.40.092. (2) A person who becomes a PERS Plan 3 member cannot transfer service credit earned as a cadet in PERS, regardless of when the credit was earned.[Statutory Authority: RCW 41.50.050(5), 41.40.092, 4…

(1) If you work concurrently in a PERS and TRS position, your membership status and the nature of your positions will determine the system your employer will report you in. You will be reported in either PERS or TRS according to the following table:Former TRS Plan 1 Members 1/Typ…

The purpose of the WAC is to implement the provisions of RCW 41.40.023(17) relating to city managers.Effective immediately and until December 31, 1986 any current member described in RCW 41.40.023(17) may, at his/her option, elect to withdraw from membership in the retirement sys…

As a member of PERS, you enter retirement status when you:(1) Have separated from service as defined in RCW 41.40.010;(2) Have no written or oral agreement to return to employment; and(3) Have applied for retirement, the accrual date has been determined under RCW 41.40.193, 41.40…

RCW 41.40.1984 entitles certain PERS Plan 1 retirees and beneficiaries to a minimum monthly allowance. Subsection (3) of this section provides the amount of the minimum allowance and explains how it may be adjusted.(1) Do I qualify for the minimum allowance? Except as provided in…

Pursuant to Bowles v. Retirement Systems, 121 Wn.2d 52 (1993), the department is required to calculate certain Plan I members' retirement allowances without regard to percentage or ceiling limitations on leave cash outs. Bowles v. Retirement Systems does not change the terms cont…

(1) The minimum dollar limit under RCW 41.40.815 for determining if a lump sum payment may be received instead of a monthly benefit is increased to $119.41 as of March 1, 2002.(2) The limit established in subsection (1) of this section will be increased each January 1st by three …

(1) At the time of a member's application for retirement, the department does not have all information necessary to make a final computation of the member's retirement allowance. Based upon estimates of the retiree's compensation and earned service credit through the date of reti…

This rule establishes a method to actuarially recompute your defined benefit retirement allowance if you are a Plan 2 or Plan 3 member who retires, reenters PERS membership causing your retirement allowance to stop, and then retires again.(1) The department will:(a) Recompute you…

(1) PERS Plan 3 will be implemented on March 1, 2002. If you transfer from PERS Plan 2 to PERS Plan 3 during the Phase 1 transfer period and establish service credit in June 2002, or transfer during the Phase 2 transfer period and establish service credit in either June 2002 or F…

(1) Why would I want to waive my Plan 3 one percent retirement benefit? Some state retirement systems have provisions that allow members to purchase service credit earned elsewhere. If you are employed by one of these states and wish to purchase service credit for time worked in …

All definitions in RCW 41.35.010 and WAC 415-02-030 apply to terms used in this chapter. Other terms relevant to the administration of chapter 41.35 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: Chapters 41.32, 41.34, 41.35, 41.50 RCW. WSR 01-01-059, § 415-110-020, filed 12/12/00, effective 1/12/01.]

Pursuant to RCW 41.35.130, the statutes and rules applying to the school employees' retirement system and the department of retirement systems (as provided in chapters 41.35 and 41.50 RCW and Title 415 WAC) govern the administration and operation of the former statewide cities re…

Appeals will be governed by the provisions of chapter 415-08 WAC as now existing or hereafter amended.Any person aggrieved by any final decision must, before he/she appeals to a superior court, file a notice of appeal with the director personally or by mail, within sixty days fro…