Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1976 NO. 1 > Jan 12 1976

(1) Terminal leave or severance payments for unused sick leave or vacation leave are not to be included in determining the salary or compensation base upon which retirement allowances or pensions are to be computed under the laws governing the Washington law enforcement officers' and firefighters' retirement system (chapter 41.26 RCW) or either of the two judicial retirement systems (chapters 2.10 and 2.12 RCW); however, such payments are to be included in determining the salary or compensation base upon which retirement allowances or pensions are to be computed under the laws governing the Washington public employees' retirement system (chapter 41.40 RCW), the Washington state teachers' retirement system (chapter 41.32 RCW) and the Washington state patrol retirement system (chapter 43.43 RCW).  (2) Where terminal leave or severance payments for unused sick leave or vacation leave are to be included in determining the salary or compensation base upon which retirement allowances or pensions are to be computed, the only such payments thus to be included are those reflecting such leave actually earned but not taken during the time period being utilized in each case to determine the appropriate salary or compensation base.