WSR 20-14-040
PERMANENT RULES
DEPARTMENT OF
RETIREMENT SYSTEMS
[Filed June 25, 2020, 10:22 a.m., effective July 26, 2020]
Effective Date of Rule: Thirty-one days after filing.
Purpose: Washington state patrol retirement system, reportable compensation, to implement chapter 97, Laws of 2020 (SB 6218), modifying the definition of salary for Washington state patrol retirement system Plan 1 members who entered the system on or after July 1, 2001, to include lump sum payments for holiday pay and unused vacation leave for the purpose of calculating pension benefits.
Citation of Rules Affected by this Order: Amending WAC 415-103-100.
Statutory Authority for Adoption: RCW 41.50.050.
Adopted under notice filed as WSR 20-11-080 on May 20, 2020.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: June 25, 2020.
Tracy Guerin
Director
AMENDATORY SECTION(Amending WSR 17-20-036, filed 9/28/17, effective 10/29/17)
WAC 415-103-100Are payments I receive reportable compensation?
The following table will help you determine whether certain types of payments are reportable compensation. The department determines reportable compensation based upon the nature of the payment, not the name applied. See "salary" as defined in RCW 43.43.120.
Type of Payment
Commission Date: Prior to ((7/1/2001))1/1/2003
Commission Date: On or after ((7/1/2001))1/1/2003
Overtime related to RCW 47.46.040 or voluntary overtime, earned prior to 7/1/2001
Yes
((No))N/A
Overtime related to RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2001 and before 7/1/2017
No
No
Overtime up to 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/20172
Yes
Yes
Overtime in excess of 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017
No
No
Fringe benefits including, but not limited to, any type of insurance, or contributions for insurance, such as medical, dental, or life insurance, for members and/or their dependents
No
No
Lump sum payments for:
 
 
Deferred annual sick leave3
No
No
 
Unused accumulated annual leave - 240 hour maximum4
Yes
No
 
Holiday pay - 80 hour maximum
Yes
No
1
"Year" means "state fiscal year," which is the twelve-month period that begins on July 1st and ends on June 30th of the next calendar year.
2
The combined total of overtime included in the average final salary, related to either RCW 47.46.040 or voluntary overtime, may not exceed one hundred forty hours for WSPRS Plan 1, or three hundred fifty hours for WSPRS Plan 2.
3
See also RCW 41.04.340(4).
4
See also RCW 43.43.263, 43.01.040 and 43.01.044.