DRS Notice 23-010, Reporting of Non-LEOFF Employer Contributions (NLEC)

Notice No: 23-010
Date:     August 28, 2023
Applies to: LEOFF Employers
Subject:    DRS Notice 23-010, Reporting of Non-LEOFF Employer Contributions (NLEC)

Employer pickup of state contributions on LEOFF Plan 2 non-employer services

The 2023-2025 state operating budget 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.

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