Chapter 6: Contributions

Overview

• Summary
• Contributions and Federal Income Tax
• Nontaxed Contributions and Employers
• Nontaxed Contributions and Members
• Plan 3 Contribution Rates
• Procedures for Reporting and Paying Contributions
• Reportable Compensation
• Retirement Contributions

Contribution Rate Tables Index

• Recently Updated Rate Tables
• View all rates in a single file
  or select a specific rate table from the following:
  
• PERS Plan 1—State Agencies
• PERS Plan 1—Non-State Agencies (Political Subdivisions)
• PERS Plan 1—State Government Elected Officials
• PERS JBM Plan 1—State Agencies: Supreme Court Justices, Appeals & Superior Court Judges
• PERS JBM Plan 1—Counties: District Court Judges
• PERS JBM Plan 1—Cities: Municipal Court Judges
• PERS Plan 2—State Agencies
• PERS Plan 2—Non-State Agencies (Political Subdivisions)
• PERS Plan 2—State Government Elected Officials
• PERS JBM Plan 2—State Agencies Supreme Court Justices, Appeals & Superior Court Judges
• PERS JBM Plan 2—Counties: District Court Judges
• PERS JBM Plan 2—Cities: Municipal Court Judges
• PERS Plan 3
• PERS JBM Plan 3—State Agencies: Supreme Court Justices, Appeals & Superior Court Judges
• PERS JBM Plan 3—Counties: District Court Judges
• PERS JBM Plan 3—Cities: Municipal Court Judges
• SERS Plan 2
• SERS Plan 3
• TRS Plan 1—School Districts and Educational Service Districts
• TRS Plan 1—State Agencies and Higher Education
• TRS Plan 1—State Government Elected Officials
• TRS JBM Plan 1—State Agencies: Supreme Court Justices, Appeals & Superior Court Judges
• TRS Plan 2— School District and Educational Service Districts
• TRS Plan 2—State Agencies and Higher Education
• TRS Plan 2—State Government Elected Officials
• TRS Plan 3
• PSERS Plan 2
• LEOFF Plan 1
• LEOFF Plan 2
• LEOFF Plan 2—Ports and Universities
• Washington State Patrol Retirement System
• Judicial Retirement System
• Judges' Retirement Fund