Section 415-106-310. Are optional payments reportable compensation?  


Latest version.
  • If you receive an additional payment only on the condition of taking an action other than providing service to your employer, the payment is not reportable compensation.
    Example:
    An employer offers to make a contribution to Joe's deferred compensation plan only if Joe agrees to have a portion of his salary deferred. Because Joe does not have a right to receive the contribution based solely on providing service, the payment is not reportable compensation.
    [Statutory Authority: RCW 41.50.050(5). WSR 08-02-046, § 415-106-310, filed 12/27/07, effective 1/27/08.]
RCW 41.50.050(5). WSR 08-02-046, § 415-106-310, filed 12/27/07, effective 1/27/08.