Purpose: WAC 415-108-475 Fringe benefits, is being amended to correct a WAC citation and WAC 415-108-575 How is the compensation adjustment for elected officials computed?, is being amended to add the 2003 and 2004 compensation thresholds under RCW 41.40.023.

     Citation of Existing Rules Affected by this Order: Amending WAC 415-108-475 and 415-108-575.

     Statutory Authority for Adoption: RCW 41.50.050(5).

      Adopted under notice filed as WSR 05-09-056 on April 19, 2005.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 2, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

     Date Adopted: May 27, 2005.

S. J. Matheson

Director

OTS-7999.1

AMENDATORY SECTION(Amending WSR 03-06-042, filed 2/27/03, effective 4/1/03)

WAC 415-108-475   Fringe benefits.   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 employer contribution to meet the premium or charge for the insurance; or

     (3) Any employer payments into a private fund to provide health or welfare benefits for the member (or the member and the member's dependents), with the exception of compensation paid pursuant to a bona fide cafeteria plan, flexible benefit plan or similar arrangement as described in WAC ((415-108-459)) 415-108-455.

[Statutory Authority: RCW 41.50.050(5) and chapter 41.40 RCW. 03-06-042, § 415-108-475, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050. 99-14-008, § 415-108-475, filed 6/24/99, effective 7/25/99; 98-09-059, § 415-108-475, filed 4/17/98, effective 5/18/98.]

     (2) The department uses the criteria in RCW 41.26.240¹ in making annual inflation adjustments to the fifteen thousand dollar compensation threshold stated in RCW 41.40.023 (3)(b).

     (3) The department adjusts the compensation threshold on April 1st of each year.²

     (4) The department makes this information available upon request. For further information, please contact the department. Please see WAC 415-06-100 for contact information.

     Footnotes to section:

1	The department uses this LEOFF statute because the statute explains how to use the Consumer Price Index for Seattle in making these annual adjustments.
2	In 2001, the threshold was $19,263. In 2002, the threshold was $19,948. In 2003, the threshold was $20,595. The 2004 threshold, effective April 2005, is $20,919.

[Statutory Authority: RCW 41.50.050(5), 41.40.023, 41.40.037. 03-08-090, § 415-108-575, filed 4/2/03, effective 5/1/03.]

© Washington State Code Reviser's Office