PDFWAC 415-104-299

Basic salary table.

The following table will help you determine whether certain types of payments are basic salary under LEOFF Plan 1 or 2. Be sure to read the referenced rule to ensure that you have correctly identified the payment in question. The department determines basic salary based upon the nature of the payment, not the name applied to it. See WAC 415-104-311 (Plan 1) and WAC 415-104-360 (Plan 2).
Type of Payment
LEOFF 1 Basic Salary?
LEOFF 2 Basic Salary?
Additional Duty Pay
Yes - WAC 415-104-3205
Yes - WAC 415-104-360
Allowances (i.e. uniform)
No - WAC 415-104-3404
No - WAC 415-104-390
Basic Monthly Rate
Yes - WAC 415-104-3200
Yes - WAC 415-104-360
Cafeteria Plans
No - WAC 415-104-3303
Yes - WAC 415-104-367
Deferred Wages Attached to Position
Yes - WAC 415-104-3201(1)
Yes - WAC 415-104-363(1)
Deferred Wages not attached to a Position
No - WAC 415-104-3306
No - WAC 415-104-363(2)
Disability Payments
No - WAC 415-104-340
No - WAC 415-104-380
Education Attainment Pay
No - WAC 415-104-3301
Yes - WAC 415-104-375
Employer taxes/contributions
No - WAC 415-104-3401
No - WAC 415-104-383
Fringe Benefits, including insurance
No - WAC 415-104-3402
No - WAC 415-104-385
Illegal Payments
No - WAC 415-104-3403
No - WAC 415-104-387
Leave Cash Outs/Severance
No - WAC 415-104-3304
No - WAC 415-104-401
Longevity
Yes - WAC 415-104-311
Yes - WAC 415-104-375
Overtime
No - WAC 415-104-3305
Yes - WAC 415-104-370
Paid Leave
Yes - WAC 415-104-3203
Yes - WAC 415-104-373
Payments in Lieu of Excluded Items
No - WAC 415-104-350
No - WAC 415-104-405
Performance Bonuses
No - WAC 415-104-3302
Yes - WAC 415-104-377
Retroactive Salary Increase
Yes - WAC 415-104-3202
Yes - WAC 415-104-365
Reimbursements
No - WAC 415-104-3404
No - WAC 415-104-390
Retirement or Termination Bonuses
No - WAC 415-104-3406
No - WAC 415-104-395
Shift Differential
Yes - WAC 415-104-3204
Yes - WAC 415-104-379
Special Salary or Wages
No - WAC 415-104-330
Yes - WAC 415-104-375
Standby Pay
No - WAC 415-104-3405
No - WAC 415-104-393
Tuition/Fee Reimbursement
No - WAC 415-104-3404
No - WAC 415-104-390
Workers' Compensation
Not Applicable
No - WAC 415-104-380
[Statutory Authority: RCW 41.50.050(5) and chapter 41.26 RCW. WSR 03-06-042, § 415-104-299, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050. WSR 99-16-075, § 415-104-299, filed 8/3/99, effective 9/3/99. Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-299, filed 12/6/96, effective 1/6/97.]