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Includable Salary

Knowing what qualifies as PERA-includable salary can be confusing, so we have broken it down into bite-sized training modules for a better understanding of the details. Each training module includes directions on submitting payment plans for review and lists PERA resources just in case you get stuck. See below to explore your specific needs within this large topic.

Allowances, Expenses, and Reimbursements
  • Dive into the differences between these three situations and how to deal with them. 
Cash Payments in Lieu of Fringe Benefits
  • An overview with detailed examples of when the situation would and would not be considered PERA-includable salary.
Leave Payments
  • Navigate between the different types of leave and when it qualifies as PERA-includable salary.
Performance, One-Time Payments, and Bonuses
  • Understand the criteria that must be met for these payments to qualify as PERA-includable salary.
Retroactive Payments, Settlements, and Awards
  • An overview with details examples how these payments must be reported.
Miscellaneous Payments
  • Review examples of different scenarios you may run into that aren't included in the above modules.
12 Pay/Non-12 Pay Service Credit
  • An overview for School Division employers in differentiating between earning service credit for 12 months or less than 12 months per year.

Do you feel you have a situation that isn't explained in any of the modules above? Reach out to the Employer Relations team at 1-800-759-7372 ext. 3724 or email at ercontributions@copera.org.