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Chapter 6
Overview
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
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