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