Wash. Admin. Code § 415-104-383

Current through Register Vol. 24-23, December 1, 2024

Section 415-104-383 - Employer taxes and contributions are not LEOFF Plan II basic salary

(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.

Wash. Admin. Code § 415-104-383

Statutory Authority: RCW 41.50.050 and 41.50.055. 97-01-016, §415-104-383, filed 12/6/96, effective 1/6/97.