Performance pay for meeting certain performance goals is reportable compensation because it is paid for services provided. Employers must document the dates over which the performance pay is earned, and provide that information if requested by the department.
Example: | An employer offers each employee in a work group an additional $100 if the work group has no work-related accidents during the upcoming year. Remaining accident free is a performance goal. Therefore the payment will be for services provided and will qualify as reportable compensation. |
[Statutory Authority: RCW
41.50.050(5) and
41.37.010(6). WSR 08-02-046, § 415-106-230, filed 12/27/07, effective 1/27/08.]