Wash. Admin. Code § 415-104-3401

Current through Register Vol. 25-01, January 1, 2025

Section 415-104-3401 - Employer taxes and contributions are not LEOFF Plan I basic salary

(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.