Washington Administrative Code

(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 …

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 insuran…

If an employer makes a payment without legal authority, that payment does not qualify as basic salary for LEOFF Plan I.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-3403, filed 12/6/96, effective 1/6/97.]

(1) Reimbursements. If an employer reimburses a member for expenses incurred in providing services for the employer, the purpose of the payment is to pay the member back for out-of-pocket expenses. The payment is not compensation. It is not a salary or wage and is not basic salar…

Payments to a member for time not actually worked when the member must be available to work if the need arises, are not a salary or wage for services rendered. Any such payment does not qualify as basic salary for LEOFF Plan I.Example:Some employers provide payments to a member a…

(1) Payments based on notification of intent to retire. An additional payment based fully or partially on notification of a member's intent to terminate or retire is in consideration for the notification. The payment is not a salary or wage for services rendered and is not basic …

A payment or any other transfer in lieu of an item that does not qualify as basic salary is not basic salary for LEOFF Plan I.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-350, filed 12/6/96, effective 1/6/97.]

(1) What payments are included in LEOFF Plan 2 basic salary? Other than the specific exclusions listed in WAC 415-104-397 and 415-104-401, a payment that is a salary or wage earned during a calendar month for personal services rendered by a member to an employer qualifies as LEOF…

(1) If earned for services rendered, deferred wages are basic salary. If a member earns salary or wages for services rendered during a payroll period but defers receipt of payment, those earnings are basic salary for LEOFF Plan II. Deferred wages include, but are not limited to:(…

A retroactive salary increase received for a pay period that a member worked is a salary or wage for services rendered and is basic salary for LEOFF Plan II.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-365, filed 12/6/96, effective 1/6/97.]

Compensation received in any form under the provisions of a "cafeteria plan," "flexible benefits plan," or similar arrangement pursuant to section 125 of the United States Internal Revenue Code is basic salary for LEOFF Plan II if the member has an absolute right to receive cash …

Overtime, additional pay earned for working time in excess of regularly scheduled shift(s), is a salary or wage for services rendered. Overtime payments are considered part of basic salary for LEOFF Plan 2. Overtime includes, but is not limited to:(1) Additional pay for working o…

Payments received from an employer for authorized paid absences from work are basic salary for LEOFF Plan II. These payments may or may not be for services rendered. Paid leave is basic salary only to the extent that it is the equivalent of the basic salary a member would have ea…

(1) What are the LEOFF Plan 2 part-time leave rules for full-time law enforcement officers?(a) You must be a current LEOFF Plan 2 law enforcement member;(b) Your employer must authorize you to work part time and go on an unpaid part-time leave of absence;(c) While in part-time wo…

A salary or wage for services rendered to an employer is basic salary for LEOFF Plan II regardless of whether the services are attached to a position.Example:If an employee receives additional salary based upon his or her education, that additional salary is basic salary for LEOF…

Payments you earn for meeting or exceeding performance goals set by your employer are a salary or wage for services rendered and qualify as basic salary for LEOFF Plan II. In order to qualify as basic salary, a performance bonus must be documented in an employer policy or specifi…

Additional payments to a member for working swing shift or night shift are a salary or wage for services rendered. Those payments are basic salary for LEOFF Plan II.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-379, filed 12/6/96, effective 1/6/97.]

(1) Disability leave supplement. Under certain circumstances, LEOFF II members are entitled to a disability leave supplement for periods of disability leave. See RCW 41.04.500 through 41.04.550.(a) Employer contributions to the disability leave supplement under RCW 41.04.510(3) a…

(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 th…

Fringe benefits provided by an employer are not a salary or wage and therefore do not qualify as basic salary for LEOFF Plan 2. Fringe benefits include, but are not limited to:(1) Employer retirement contributions;(2) Any type of insurance such as medical, dental or life insuranc…

If an employer disburses a payment that the employer does not have legal authority to make, that payment does not qualify as basic salary for LEOFF Plan II.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-387, filed 12/6/96, effective 1/6/97.]

(1) Reimbursement. If an employer reimburses a member for expenses incurred in providing services for the employer, the purpose of the payment is to pay the member back for out-of-pocket expenses. The payment is not compensation. It is not a salary or wage and is not basic salary…

Payments to a member for time not actually worked when the member must be available to work if the need arises, are not a salary or wage for services rendered. Any such payment does not qualify as basic salary for LEOFF Plan II.Example:Some employers provide payments to a member …

An additional payment based on notification of a member's intent to terminate or retire is in consideration for the notification of intent to retire or terminate. The payment is not a salary or wage for services rendered and is not basic salary for LEOFF Plan II.[Statutory Author…

Payments authorized by a statute that excludes the payment from the calculation of a public retirement allowance do not qualify as basic salary.[Statutory Authority: RCW 41.50.050 and 41.50.055. WSR 97-01-016, § 415-104-397, filed 12/6/96, effective 1/6/97.]

(1) A cash out from an employer for unused accrued leave is a deferred salary or wage for services previously rendered. However, the payment is not basic salary because it is specifically excluded from the definition of basic salary for LEOFF Plan 2 in RCW 41.26.030.Example 1:"Ke…

A payment or any other transfer in lieu of an item that does not qualify as basic salary, is not basic salary. The only exception is compensation paid pursuant to bona fide cafeteria plan, flexible benefit plan or similar arrangement as described in WAC 415-104-3302.[Statutory Au…

This section applies to Plan 2 members.(1) You may designate or change a beneficiary by submitting a beneficiary designation form to the department. Your designation will become effective upon the department's receipt of the form, only if it is completed properly and signed by yo…

If you are a Plan 2 member and you die in the line of duty, your surviving spouse and/or dependent children may be eligible for PEBB health care insurance and to have their monthly premiums paid for.(1) Who can have their health care insurance premiums paid for? To have PEBB heal…

(1) Who may use this section? You may use this section if you are:(a) A member of PERS Plan 1 or Plan 2 eligible for membership in LEOFF Plan 2 as an EMT under RCW 41.26.030;(b) Currently a LEOFF Plan 2 member who chose LEOFF membership after separating from service as an EMT in …

This section applies to you if you are a LEOFF Plan 2 member who becomes disabled.Definitions. As used in this section:Disabled - Totally incapacitated to perform the essential functions of his or her LEOFF Plan 2 eligible position.(1) Who is entitled to disability benefits? Any …

This section applies to you if you are a LEOFF Plan 2 member who becomes disabled in the line of duty per RCW 41.26.470.(1) How is "line of duty" defined? Line of duty means any action or activity occurring in conjunction with your employment or your status as a law enforcement o…

(1) If the department determines you are disabled and you became disabled in the line of duty, you qualify for a catastrophic duty disability if:(a) The disability or disabilities that qualified you for a LEOFF Plan 2 duty disability benefit are so severe that considering your ag…

WAC 415-104-4801(1) What type of medical premiums are available for reimbursement for a LEOFF Plan 2 member who is catastrophically disabled in the line of duty?(a) LEOFF Plan 2 members who are catastrophically disabled in the line of duty are eligible for reimbursement of medica…

This section applies to you if you are a LEOFF Plan 2 member who becomes disabled not in the line of duty.(1) Who is entitled to nonduty disability benefits? Any member of LEOFF Plan 2 who the department determines has become totally incapacitated to perform the essential functio…

WAC 415-104-482(1) Line of duty: As a line of duty disability retiree, you may choose between:(a) A one-time lump sum payment equal to 150 percent of your retirement contributions; except that, any payments made to restore service credit after the five-year deadline will be paid …

(1) If you choose a benefit option with a survivor feature at the time of retirement, your survivor beneficiary will receive an ongoing monthly disability benefit after your death. Your disability benefit will be actuarially reduced to offset the cost of providing payments over t…

If you retire for line of duty disability or catastrophic duty disability, your disability benefit will not be reduced for early retirement. If you retire for nonduty disability, your disability benefit will be actuarially reduced to reflect the difference in age at the time of d…

(1) The department must receive:(a) A completed DRS disability retirement application;(b) Additional information required by the department; and(c) Any other material you want the department to consider.(2) The process for determining eligibility for a disability benefit can be l…

The department may require comprehensive medical or psychological examinations to reevaluate your continued eligibility for disability benefits. For catastrophic benefits the department may also require or offer to provide comprehensive vocational examinations and/or submission o…

Your disability retirement type may change depending upon the circumstances.If your original disabling condition or conditions worsen, improve, or recover, the department may adjust your benefit.(1) Worsening – If the condition or conditions that caused your duty disability worse…

(1) If I die or become disabled while performing nonduty emergency management service, will I or my survivors be eligible for LEOFF benefits? As a LEOFF Plan 2 member, you or your survivors may be eligible for nonduty disability or death benefits if you become disabled or die whi…

The minimum medical and health standards previously codified in WAC 415-104-510 through 415-104-755 are not currently necessary for administration of the plans and are hereby repealed.[Statutory Authority: RCW 41.50.050. WSR 22-05-049, § 415-104-500, filed 2/9/22, effective 3/12/…

The following rules describe the process by which a LEOFF Plan I member whose retirement rights are protected by RCW 41.04.120 may preserve retirement rights as an active LEOFF member while serving in an elective public office.A LEOFF Plan I member who is elected or appointed to …

A LEOFF Plan I elected official must provide the department with written verification of a leave of absence from the LEOFF employer for the express purpose of serving in the elective public office. The verification must state a beginning date and an ending date for the leave.[Sta…

A LEOFF Plan I elected official must pay member contributions directly to the department. Such member contributions will be calculated on the salary for the rank the member held at the time of taking the leave of absence. The department will bill the LEOFF I elected official on a…

The elective employer shall pay employer contributions for the LEOFF Plan I elected official. Such employer contributions will be calculated on the annual salary paid to the LEOFF I elected official for employment in the elective office. The elective employer will be directly bil…