Other LanguagesPayment of a lump sum amount to a retiree for accrued annual leave at the time of his or her termination of employment does not constitute a salary increase for the purposes of § 34, chapter 52, Laws of 1982, 1st Ex. Sess. or § 2, chapter 10, Laws of 1982, 1st Ex. Sess. relating to employer liability for increased retirement benefit costs under the laws governing the Public Employees' Retirement System and the State Teachers' Retirement System, respectively.
(1) It is the level of salary increases which have been granted to all employees of the particular employer, and not merely certain classes of employees of that employer, which is to be looked to, under § 34, chapter 52, Laws of 1982, 1st Ex. Sess., in determining whether a salary increase granted to a particular employee (thereafter retiree) is so excessive as to result in employer liability for increased pension costs.
Payments made by a school district for the purchase of tax-deferred annuities for its employees under § 10, chapter 21, Laws of 1963, Ex. Sess., constitute a form of "earnable compensation" under RCW 41.32.010 both as amended by § 1, chapter 14, Laws of 1963, Ex. Sess., and as presently defined, but payments which may be made by a school district for group hospitalization and medical insurance for its employees under chapter 75, Laws of 1963, do not.
The state auditor may properly honor a voucher submitted by a state department for interest on a delinquent OASI contribution.