
Employers
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

