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Washington Revised Code Title 41. Public Employment, Civil Service, and Pensions § 41.04.445. Members' retirement contributions--Pick up by employer--Implementation

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) This section applies to all members who are:

(a) Judges under the retirement system established under chapter 2.10, 2.12, or 2.14 RCW;

(b) Employees of the state under the retirement system established by chapter 41.32, 41.37, 41.40, or 43.43 RCW;

(c) Employees of school districts under the retirement system established by chapter 41.32 or 41.40 RCW, except for substitute teachers as defined by RCW 41.32.010;

(d) Employees of educational service districts under the retirement system established by chapter 41.32 or 41.40 RCW; or

(e) Employees of community college districts under the retirement system established by chapter 41.32 or 41.40 RCW.

(2) Only for compensation earned after the effective date of the implementation of this section and as provided by section 414(h) of the federal internal revenue code, the employer of all the members specified in subsection (1) of this section shall pick up only those member contributions as required under:

(a)RCW 2.10.090(1);

(b)RCW 2.12.060;

(c)RCW 2.14.090;

(d)RCW 41.32.263;

(e)RCW 41.32.350;

(f)RCW 41.40.330 (1) and (3);

(g)RCW 41.45.061 and 41.45.067;

(h)RCW 41.34.070;

(i) *RCW 43.43.300; and

(j)RCW 41.34.040.

(3) Only for the purposes of federal income taxation, the gross income of the member shall be reduced by the amount of the contribution to the respective retirement system picked up by the employer.

(4) All member contributions to the respective retirement system picked up by the employer as provided by this section, plus the accrued interest earned thereon, shall be paid to the member upon the withdrawal of funds or lump sum payment of accumulated contributions as provided under the provisions of the retirement systems.

(5) At least forty-five days prior to implementing this section, the employer shall provide:

(a) A complete explanation of the effects of this section to all members; and

(b) Notification of such implementation to the director of the department of retirement systems.

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Cite this article: FindLaw.com - Washington Revised Code Title 41. Public Employment, Civil Service, and Pensions § 41.04.445. Members' retirement contributions--Pick up by employer--Implementation - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-41-public-employment-civil-service-and-pensions/wa-rev-code-41-04-445/

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