Chapter 6: Contributions
Overview
Summary
This chapter provides information on member and employer contributions to the Washington State retirement systems. Refer to this chapter for:
- General information about retirement contributions
- Information about nontaxed and taxed contributions
- Instructions on how to become a nontaxed employer
- Procedures for calculating, reporting, and paying employer and member contributions
- Contribution rate tables for the following retirement systems:
- -Public Employees' Retirement System (PERS)
- -Public Safety Employees' Retirement System (PSERS)
- -School Employees' Retirement System (SERS)
- -Teachers' Retirement System (TRS)
- -Law Enforcement Officers' and Fire Fighters' Retirement System (LEOFF)
- -Washington State Patrol Retirement System (WSPRS)
- -Judicial Retirement System (JRS)
- -Judges' Retirement Fund (JRF)
Refer to Chapter 7 and Chapter 8 for instructions on how to report on the monthly transmittal.
Refer to Chapter 10 for instructions on how to complete a Payment Advice form.
