Washington Administrative Code
Title 415 - Retirement Systems, Department of
Chapter 415-104 - Law enforcement officers' and firefighters' retirement system
LEOFF PLAN 1
Section 415-104-3402 - Fringe benefits are not LEOFF Plan 1 basic salary
Current through Register Vol. 24-18, September 15, 2024
Fringe benefits provided by an employer are not a salary or wage, and therefore do not qualify as basic salary for LEOFF Plan 1. Fringe benefits include but are not limited to:
(1) Employer retirement contributions;
(2) Any type of insurance such as medical, dental, or life insurance; and any employer contribution to meet the premium or charge for the insurance; or
(3) Any payments by the employer into a private fund to provide health or welfare benefits for members and/or their dependents.
Statutory Authority: RCW 41.50.050(5) and chapter 41.26 RCW. 03-06-042, §415-104-3402, filed 2/27/03, effective 4/1/03. Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-3402, filed 12/6/96, effective 1/6/97.