Washington Administrative Code (Last Updated: November 23, 2016) |
Title 415. Retirement Systems, Department of |
Chapter 415-104. Law enforcement officers' and firefighters' retirement system. |
Section 415-104-383. Employer taxes and contributions are not LEOFF Plan II basic salary.
Latest version.
- (1) Any payment by a member's employer of the employer portion of taxes imposed by the Federal Insurance Contribution Act is not a salary or wage and does not qualify as basic salary for LEOFF Plan II.(2) Employer contributions to LEOFF Plan II are not a salary or wage paid to the member and do not qualify as basic salary.