Effective Date of Rule: Thirty-one days after filing.
Purpose: The purpose of this rule-making order is to adopt changes to WAC 415-112-401 What types of payments are considered earnable compensation? and 415-112-4602 Are bonuses for National Board for Professional Teaching Standards certification earnable compensation? SB 6657, passed by the 2008 legislature, made bonuses received by members of the teachers' retirement system for attaining certification by the National Board for Professional Teaching Standards includable as earnable compensation. As a result, the department of retirement systems needs to updates its rules.
Citation of Existing Rules Affected by this Order: Amending WAC 415-112-401 and 415-112-4602.
Statutory Authority for Adoption: RCW 41.50.050(5).
Other Authority: For WAC 415-112-401 is chapter 41.32 RCW; and for WAC 415-112-4602 is RCW 41.32.010(10).
Adopted under notice filed as WSR 08-16-115 on August 5, 2008.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 2, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 2, Repealed 0.
Date Adopted: September 17, 2008.
Sandra J. Matheson
AMENDATORY SECTION(Amending WSR 05-12-042, filed 5/25/05, effective 6/25/05)
WAC 415-112-401 What types of payments are considered earnable compensation? 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||((
|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|
2A portion of the value of an employer provided vehicle may be reportable in Plan 1 only. See WAC 415-112-413.
3A portion of the value of nonmoney maintenance provided may be reportable in Plan 1 only. See WAC 415-112-412.
4Only specific types of union leave are reportable. See WAC 415-112-475.
[Statutory Authority: RCW 41.50.050(5) and chapter 41.32 RCW. 05-12-042, § 415-112-401, filed 5/25/05, effective 6/25/05.]
[Statutory Authority: RCW 41.50.050(5) and 41.32.010(10). 05-12-108, § 415-112-4602, filed 5/27/05, effective 6/27/05.]