(a) Salary is compensation that meets all of the following requirements:
(1) Paid in cash by an employer to an employee for the performance of creditable service.
(2) Explicitly characterized as salary on a contract, salary schedule or employment agreement.
(3) Used as a basis for future pay increases, with one exception. It is not required that compensation paid to execute duties that are related to, and an outgrowth of, the instructional and guidance program of the school pursuant to paragraph (6) of subdivision (a) of Section 22119.5 of the Education Code be used as the basis of future pay increases.
(4) Paid without a requirement by the employer for proof of expenditure.
(b) The employer must establish a compensation earnable for all assignments for which an employee will earn salary.
(1) If an employer provides additional compensation in exchange for performing activities described in paragraph (6) of subdivision (a) of Section 22119.5 of the Education Code, the additional compensation is for additional service, and the employer must establish a compensation earnable for those activities.
(c) If compensation is restructured into salary, regardless of how it was paid previously, the compensation will be considered salary beginning on the effective date of the restructure.
(d) Salary includes amounts deducted from salary at the discretion of the employee.
Authority cited:
Education Code 22119.2
Education Code 22119.5
Education Code 22138.5
Education Code 22207
Education Code 22213
Education Code 22214
Education Code 22215
Education Code 22305
Education Code 22458
Reference:
Education Code 22115
Education Code 22119.2
Education Code 22119.5
Education Code 22138.5
Education Code 22138.6
(Added by Register 2014, No. 47.)