Wash. Admin. Code § 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.
Notes
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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