Washington Administrative Code (Last Updated: November 23, 2016) |
Title 415. Retirement Systems, Department of |
Chapter 415-104. Law enforcement officers' and firefighters' retirement system. |
Section 415-104-377. Performance bonuses are LEOFF Plan II basic salary.
Latest version.
- Payments you earn for meeting or exceeding performance goals set by your employer are a salary or wage for services rendered and qualify as basic salary for LEOFF Plan II. In order to qualify as basic salary, a performance bonus must be documented in an employer policy or specific agreement between the employer and member prior to earning the bonus.Example:An employer offers an annual bonus to a member if he or she meets a certain performance goal, i.e., stays accident free for a year. If the member meets the goal and is paid the bonus, the bonus would be considered basic salary.