Section 415-110-457. Retroactive salary increases.

A retroactive salary payment to an employee who worked during the covered period is a payment of additional salary for services already rendered.

Note:	A retroactive salary increase is not the same as a retroactive payment upon reinstatement or in lieu of reinstatement of a terminated or suspended employee. For treatment of back payments for periods where services were not rendered, see WAC 415-110-467.

(1) To qualify as reportable compensation under this section, the payment must be a bona fide retroactive salary increase. To ensure that is the case, the retroactive payment must be made pursuant to:

(a) An order or conciliation agreement of a court or administrative agency charged with enforcing federal, state, or local statutes, ordinances, or regulations protecting employment rights;

(b) A bona fide settlement of such a claim before a court or administrative agency;

(c) A collective bargaining agreement; or

(d) Action by the personnel resources board which expressly states the payments are retroactive.

(2) The payments will be deemed earned in the period in which the work was done.

[Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. WSR 01-01-059, § 415-110-457, filed 12/12/00, effective 1/12/01.]

Chapters 41.32, 41.34, 41.35, 41.50 RCW. WSR 01-01-059, § 415-110-457, filed 12/12/00, effective 1/12/01.

Rules

415-110-467,