Use this table as a guide for determining which compensation to include in retirement contribution calculations. Call Employer Services at 801-366-7318 or 800-753-7318 with questions about specific types of payments or adjustments.
|
|
Defined Benefit |
Non-Elective Defined Contribution | |||
|
System or Plan |
Public Employees |
Public Safety |
Firefighters |
Judges |
401(k) Plan |
|
Base or Contract Salary |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Earnings Above Base Salary |
Yes |
No* |
No* |
N/A |
Yes (Public Employees Only) |
|
Cash Equivalents |
No** |
No** |
No** |
No** |
No** |
|
Cost-of-Living |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Bonuses |
Yes |
Yes (Performance Bonus Only) |
Yes (Performance Bonus Only) |
Yes |
Yes |
|
Salary Deferral and Other |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Expenses, Allowances, and Reimbursements |
No |
No |
No |
No |
No |
|
Discretionary |
No |
No |
No |
No |
No |
|
Cashouts |
No |
No |
No |
||
|
Sign-On or Retention Bonus |
Yes |
No |
No |
Yes |
Yes (Public Employees and Judges Only) |
|
Separation Payments or Retirement Bonus |
No |
No |
No |
N/A |
No*** |
** Gift cards, gift certificates, pre-paid debit cards (except when used for the regular distributions of wages), and other cash equivalents may not be included for retirement purposes. Board Resolution 2013-06.
***See the Contribution Reporting section, for what may be considered compensation for the 401(k) and 457(b) plans related to separation payments such as lump-sum vacation pay, sick leave, early retirement incentives, and other payments.