WAC 415-110-463: Payments not for services rendered

Link to law: http://apps.leg.wa.gov/wac/default.aspx?cite=415-110-463
Published: 2015

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WACs > Title 415 > Chapter 415-110 > Section 415-110-463











415-110-459    

415-110-464







No agency filings affecting this section since 2003







WAC 415-110-463









Payments not for services rendered.









In general, payments cannot be reported to the retirement system unless they are for services rendered. However, the legislature has identified some types of compensation which are reportable even though they are not for services rendered.
(1) WAC 415-110-464 through 415-110-469 discuss all payments that are not for services rendered that nonetheless qualify as reportable compensation.
(2) WAC 415-110-475 through 415-110-488 discuss some payments that are not a salary or wage for services rendered and so do not qualify as reportable compensation. A payment not for services rendered other than those identified in WAC 415-110-464 through 415-110-469 is not reportable compensation even if it is not listed in WAC 415-110-475 through 415-110-488.
(3) A payment made in lieu of a payment that is not for services rendered (such as a payment made in lieu of a car allowance) will be treated in the same way that the original payment was treated. Such a payment is not for services rendered and is not reportable.
[Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. WSR 01-01-059, § 415-110-463, filed 12/12/00, effective 1/12/01.]