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4.01: Compensation types: reportable, nonreportable, and special situations

4.01: Compensation types: reportable, nonreportable, and special situations

4.01: Compensation types: reportable, nonreportable, and special situations

For each type of compensation an employee receives, the reporting unit must know whether to report it to ORS and how to report it. One way to think of compensation types is to group them into three categories - reportable, nonreportable, and special situations that require more information to make a determination. 

Note: The compensation types defined in this chapter may not match the terminology used at your reporting unit. For example, a reporting unit might use the term "bonus" for a payment, but if it does not match the ORS definition of "bonus payment" found here, ORS doesn't consider it a bonus payment. Similarly, a reporting unit might use another term for a payment that meets the ORS definition of a bonus payment. If an amount meets the ORS definition of a specific payment type, the guidelines here determine whether and how to report it.

The compensation types summarized in the table below are described in more detail in the next three sections.

 

Reportable compensation

Nonreportable compensation
  • Coaches wages.
  • Deductions from pay.
  • Education pay or increased academic certifications pay.
  • Employer-sponsored short-term disability (STD).
  • Holiday pay.
  • Longevity pay.
  • Merit pay.
  • Overtime pay.
  • Professional services leave/professional services released time.
  • Regular wages and salary.
  • Regular wages paid after termination or retirement.
  • Retiree wages.
  • Sick leave pay (excluding unused sick leave).
  • Summer spread wages.
  • Vacation or annual leave pay (excluding unused vacation pay).
  • Weekly workers' compensation.
  • Bonus payments.
  • Cash in lieu of an excluded benefit.
  • Compensation for board members.
  • Compensation in excess of the annual IRS limit.
  • Compensation in excess of the normal salary schedule.
  • Early retirement incentives.
  • FICA reimbursement.
  • Fringe benefits.
  • In-kind compensation.
  • Insurance premium payments.
  • Long-term disability wages.
  • Military leave pay.
  • Payments to increase retirement benefits.
  • Perfect attendance pay.
  • Reimbursement of member contributions.
  • Reimbursements and allowances.
  • Retroactive wages (contract settlement).
  • Sabbatical leave pay.
  • Service credit purchases made by reporting units.
  • Termination or severance pay.
  • Unused sick leave, vacation, or annual leave pay.

Special situations
  • Additional duties.
  • Cafeteria plans (flexible spending accounts and flexible benefit accounts).
  • Other payments.
  • Settlements, arbitration awards, tenure commission ruling, court orders, grievances.
  • Stipends.
  • Tax-sheltered annuity investments.

Last updated:1/3/2024