Wash. Admin. Code § 415-110-475

Current through Register Vol. 24-23, December 1, 2024

Section 415-110-475 - Fringe benefits

Fringe benefits provided by an employer are not a salary or wage, and therefore are not reportable compensation. Fringe benefits include, but are not limited to:

(1) Employer retirement contributions;

(2) Any type of insurance such as medical, dental or life insurance; and any employer contribution to meet the premium or charge for the insurance; or

(3) Any employer payments into a private fund to provide health or welfare benefits for the member (or the member and the member's dependents), with the exception of compensation paid pursuant to a bona fide cafeteria plan, flexible benefit plan or similar arrangement as described in WAC 415-110-455.

Wash. Admin. Code § 415-110-475

Statutory Authority: RCW 41.50.050(5) and chapter 41.35 RCW. 03-06-042, §415-110-475, filed 2/27/03, effective 4/1/03. Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, §415-110-475, filed 12/12/00, effective 1/12/01.