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
. WSR 97-01-016, § 415-104-3401, filed 12/6/96, effective 1/6/97.]