Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-104 - Law enforcement officers' and firefighters' retirement system
LEOFF PLAN 1
Section 415-104-3401 - Employer taxes and contributions are not LEOFF Plan I basic salary

Universal Citation: WA Admin Code 415-104-3401

Current through Register Vol. 24-18, September 15, 2024

(1) Any employer payment of the employer or member portion of taxes imposed by the Federal Insurance Contribution Act (FICA) is not a salary or wage to a member and does not qualify as basic salary for LEOFF Plan I.

(2) Employer contributions to LEOFF are not a salary or wage and are not basic salary for LEOFF Plan I.

Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-3401, filed 12/6/96, effective 1/6/97.

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