DRS Email 21-012, Reporting of Non-LEOFF Employer Contributions (NLEC)
Notice No: 21-012
Date: June 9, 2021
Applies to: LEOFF Employers
Subject: DRS Email 21-012, Reporting of Non-LEOFF Employer Contributions (NLEC)
Employer pickup of state contributions on LEOFF Plan 2 non-employer services
The 2021-2023 state operating budget has extended a provision for LEOFF Plan 2 employers. The provision holds employers responsible for funding both the employer and state contributions owed on LEOFF Plan 2 basic salary earned for services rendered by members whose services were provided directly, or indirectly, to a non-LEOFF employer.
Please continue to report Non-LEOFF Employer Contributions (NLEC) through the NLEC process in the Employer Reporting Application.
For more information on reporting and paying NLEC, please review Chapter 5: Special Conditions in the DRS Employer Handbook.
If you have any questions regarding this DRS Notice, please contact Employer Support Services at 360-664-7200, option 2, or 800-547-6657, option 6, option 2, or email us.