WAC 296-14-522
What does the term "wages" mean? The
term "wages" is defined as:
(1) The gross cash wages paid by the employer for
services performed. "Cash wages" means payment in cash, by
check, by electronic transfer or by other means made directly
to the worker before any mandatory deductions required by
state or federal law. Tips are also considered wages but only
to the extent they are reported to the employer for federal
income tax purposes.
(2) Bonuses paid by the employer of record as part of the
employment contract in the twelve months immediately preceding
the injury or date of disease manifestation.
(3) The reasonable value of board, housing, fuel and
other consideration of like nature received from the employer
at the time of injury or on the date of disease manifestation
that are part of the contract of hire.
Exception:
Payments for items other than board, housing, fuel or other consideration of like nature made by the employer
to a trust fund or other entity for fringe benefits do not constitute wages.