WAC 415-104-3401. Employer taxes and contributions are not LEOFF Plan I basic salary

(1) Any employer payment of the employer or member portion of taxes imposed by the Federal Insurance Contribution Act (FICA) is not a salary or wage to a member and does not qualify as basic salary for LEOFF Plan I. (2) Employer contributions to LEOFF are not a salary or wage and are not basic salary for LEOFF Plan I.