WAC 415-108-465
Is paid leave not earned over time
reportable compensation for PERS? RCW 41.40.175 and 41.40.710
identify payments received from the employer while on paid leave
as reportable for PERS. Contributions are due on these payments
to the extent they meet the following conditions:
(1) The payment is equal to the salary that you normally
earn in your position; and
(2) The payment is actually from the employer. Payments
from an employer that are conditioned upon reimbursement from a
third party are payments from the third party. Because the
payments are not from the employer, they are not reportable
compensation. The only exception is union leave paid by the
employer subject to reimbursement from the union under the
conditions specified in RCW 41.40.175 (Plan 1), RCW 41.40.710
(Plan 2), RCW 41.40.805 (Plan 3), and WAC 415-108-466.
Example:
Joe injures himself off the job and collects labor
and industries payments instead of compensation
from his employer. Because the payments are not
from his employer, they are not reportable
compensation.